Francisco Peris, Legal Director at Andersen, analyzed the tax treatment applicable to influencers and digital content creators. With special emphasis on the treatment of provincial taxes and the situation of donations or “cafecitos”.
We reproduce below the complete article published by El Economista:
Social networks are no longer a place to connect with friends, old colleagues or former school, club or work mates, but have become a great showcase for brands.
But not only that. TikTok, Instagram and YouTube (to mention just three grains of sand in the vast beach of apps that exist today) also allowed many people to become their own company.
The paradigm of the star that appeared in the traditional media (radio, TV, newspapers or magazines) became “democratized” (albeit under the “dictatorship” of clicks) and opened the game to many more players.
The cake of the millions at stake in advertising is now divided into many more pieces. But there is a small – but powerful – group of players who, regardless of the platform, always get their share: the collecting agencies.
Both the Collection and Customs Control Agency ( ARCA) and the provincial tax authorities have focused their attention on these operations and are on the lookout to collect taxes.
In this scenario, El Economista consulted different specialists to find out about the taxes levied on influencers’ income and what happens if they receive money from a company abroad.
What taxes ARCA collects
The first thing to keep in mind, when analyzing the tax situation of influencers, is that there is no specific rule for this figure. But, of course, that does not mean that they are not taxed or exempt.
On the contrary, those who develop these activities must abide by the general tax laws, both national and provincial, which are the same that regulate any service provider or merchant.
At least that is how Juan Gattesco, an associate in the Tax & Legal department of SMS Buenos Aires, explained it, who also reminded that income can come from different sources, such as subscriptions, participation in events, advertising or redemptions.
In this context, the specialist stated that “at the national level, they are mainly subject to the general rules of Value Added Tax (VAT), Income Tax and Tax on Bank Debits and Credits, among others”.
“Additionally, there is the possibility for influencers to be included in the Monotax, as long as they comply with the parameters of annual income, turnover limits and other requirements,” he added.
“The key to this regime is not to exceed the amount of annual turnover allowed, which is updated every six months, the ceiling today being $94,805,683”, added Noelia Girardi and Fernando López Chiesa to this media.
The tax manager and partner of Lisicki, Litvin & Abelovich added that “this means that by billing an average of $7,900,000 per month, you can remain in this scheme”.
The provinces also collect
At the provincial level, the same thing happens as with the taxes collected by ARCA: the Gross Income Tax Law does not expressly include the figure of the influencer. However, they must also pay this tax.
Francisco Peris explained to El Economista that “what is essential is that the economic activity carried out (whether it is income from advertising, subscribers or swaps) must be habitual and profitable”.
In this sense, according to the Legal Director of Andersen Argentina, “if these two assumptions are verified, then -like any other taxpayer-, they will be subject to the payment of the tax”.
What is the applicable rate? It varies according to the jurisdiction. By way of example, the expert mentioned the case of Buenos Aires, where the income obtained from advertising (during 2025) is taxed at a rate of 4.5 percent.
It is worth noting that the income will be everything that the influencer receives from the advertiser or seller, whether it is a monetary consideration (money) or, as in many cases, non-monetary (in exchange).
“In the event that the income comes from the delivery of one or more products or services in exchange for mentions, advertising or content generation, such income will also be subject to Gross Income,” said Peris.
It added that, in this situation, “the thing delivered or the service rendered shall be valued, applying the current prices or the market value for each case” to calculate the tax.
Another point to which he referred was related to donations or “cafecitos”. In this respect, he pointed out that “if we consider them as true ‘donations’, where there is no habituality or profit purpose, then they should not be taxed by the tax”.
“Now, the point to unravel is whether we are dealing with voluntary contributions, which make the remuneration for the content that the influencer elaborates and offers”, said Peris and concluded: “In this case, they could be considered taxed by the provinces, being part of the normal and usual economic activity”.
What if they bill abroad?
One of the characteristics of this new digital world is that borders are blurred by the global reach of content. However, geographical boundaries are defined in tax matters.
In fact, as Girardi and López Chiesa explained to El Economista, influencers who receive advertising payments from abroad are also liable to pay taxes in other countries.
“The current regulations provide that, either as a single taxpayer or as a registered responsible party, it may invoice abroad in the same way as it would do if its client were an Argentine resident“, they explained.
The factor to be taken into account for a content creator to continue considering it attractive to provide services abroad is to minimize the amounts that may be retained by foreign tax authorities.
In this regard, the specialists of Lisicki, Litvin & Abelovich pointed out that “if you are a single taxpayer, any tax that may be withheld abroad will be a higher cost since you cannot discharge it in the local taxes”.
“On the contrary, if this entrepreneur is registered for Income Tax, he/she may take as payment on account what has been paid there”, since the tax law “defines them as analogous taxes”.
In other words, influencers who pay Income Tax or Income Tax in other countries for this income may be computed as a payment on account up to the limit of the tax payable in our country.
“At present, Argentina has signed agreements to avoid double taxation with different countries. These agreements define where taxes must be paid and what is the applicable rate in each case”, they stated.
To close, Girardi and López Chiesa conveyed good news for influencers, since “income from services rendered abroad is not subject to the Gross Income Tax”.
If one thing is clear in this story, it is that everything can change. Technology can evolve, the media can transform and the way we do business can mutate.
But, even when everything looks different, the tax collection agencies will be there to remind us of one thing: that taxes are always there. And not only that: they will also be the permanent reminder that, whether we like it or not, we have to pay them.
If you have any questions about this topic, please do not hesitate to contact us:
Francisco Peris
Legal Director
Francisco.Peris@ar.Andersen.com