11-02-2025

On January 31, 2025, Decrees No. 49/2025 and 50/2025 were published in the Official Gazette, reducing the tax burden of import duties and excise taxes applicable to transactions involving certain motor vehicles and vessels.

Decree No. 49/2025 temporarily reduced (for five years) the extra-zone import duties for alternative-powered vehicles classified under the tariff positions listed in the Annex to the regulation. These include, among others, vehicles equipped with reciprocating spark-ignition engines, electric motors, and those designed to be charged via an external power source. This measure aims to encourage the adoption of new technologies in the automotive industry and foster the development of the local market to facilitate their incorporation into the national market and promote a transition toward sustainable mobility.

In all cases, the FOB value must not exceed USD 16,000, and the maximum annual import quota for these goods has been set at 50,000 units. The following vehicles are excluded from the regime: (i) those with an unladen weight of 400 kilograms or less (excluding batteries in the case of electric vehicles); (ii) those with a maximum power output of 15 kW or less; and (iii) those with a range of 80 kilometers or less.

Meanwhile, Decree No. 50/2025 suspended, until June 30, 2027, the application of the excise tax (with a rate of 20%) on transactions involving automobiles, motorcycles, chassis with engines, and engines, as well as recreational or sports vessels and outboard motors, whose value ranges between ARS 41,000,000 and ARS 75,000,000. Furthermore, the decree reduced—until the same date (June 30, 2027)—the excise tax rate (from 35% to 18%) applicable to transactions involving the aforementioned goods with a value exceeding ARS 75,000,000 (except for motorcycles, for which the reduction is from 30% to 15%).

The provisions of both Decrees have been in effect since February 1, 2025.

If you have any questions regarding this matter, please do not hesitate to contact us by email at santiagotronge@jebsen.com.ar.

Regards.