Registry of Foreign Passive Entities. Incorporation of foreign trusts.

The AFIP incorporates in the Register of Foreign Passive Entities the obligation to report also trusts and other foreign entities assimilated to them.

Precisions are established regarding deadlines, information and procedures to be followed in order for taxpayers and responsible parties to comply with this regime.

We also point out that the information must be provided through the web service called “Fideicomiso – Rentas Pasivas” (Trust – Passive Income). It will be operational as of 12/01/2022.

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