{"schemaVersion":1,"passportCode":"AR","passportUrl":"https://multipassrank.com/passport/argentina","scope":"Selected country-topic summaries; not a complete account of citizenship law or personal tax liability. These facts do not change mobility scores.","review":{"decision":"approved","reviewer":"/root/review_pass412","reviewedAt":"2026-09-17","recheckBy":"2026-12-16","candidateSha256":"7524246d60af6e2b2621e4a0697840db9eaadabbbdceb5b60716cd1af6e66efe","notes":"Independent source review of all six Argentina, Chile and Brazil topics, 31 facts and 18 registered authorities. Opened the actual operative primary texts, using direct public HTTP where the web reader failed; downloaded and visually inspected Chile's scanned Ordinary Ruling 214 and read the relevant Brazilian IRPF PDF pages. Also read both historical Chilean documents that explain the unresolved anniversary and inbound-renunciation conflicts. Argentina's amended Law 346 and current DNM service support the strict two-year no-exit rule and administrative route; older judicial guidance is explicitly not promoted into current procedure, and language/civic implementation remains unresolved. Verified the current Article 116 text under Law 27802/2026 separately from its adjacent historical edition, departure/cohort qualifications, and Resolution 5855/2026 treaty-document procedure. Chile's residence versus domicile, three-year foreigner concession and treaty-residence exclusion are supported and scoped; unavailable current nationality consolidation is not represented as read. Brazil's indefinite-residence clock, recognised-refugee exception, reduced cohorts and proportional absence limits, language-proof alternatives, publication effect and Amendment 131 publication date are preserved. Corrected the Brazilian manual metadata to version 1.0: the web extraction had joined the following page number to produce a misleading 1.03. Rechecked the clarified definitive-departure tax-return obligation and all changed candidate bytes; the manual's exercise-2026/calendar-2025 scope and legislative-cutoff limitation remain explicit. Approval is for these baseline claims and accurately unresolved outcomes, not exhaustive individual eligibility, tax advice, application availability, constitutional litigation or deployment. No production artifact or application code was edited by this reviewer."},"reviewScope":"A common review is provided only when all topics share one approval. Otherwise consult each topic's review; no collection means no review.","reviews":[{"decision":"approved","reviewer":"/root/review_pass412","reviewedAt":"2026-09-17","recheckBy":"2026-12-16","candidateSha256":"7524246d60af6e2b2621e4a0697840db9eaadabbbdceb5b60716cd1af6e66efe","notes":"Independent source review of all six Argentina, Chile and Brazil topics, 31 facts and 18 registered authorities. Opened the actual operative primary texts, using direct public HTTP where the web reader failed; downloaded and visually inspected Chile's scanned Ordinary Ruling 214 and read the relevant Brazilian IRPF PDF pages. Also read both historical Chilean documents that explain the unresolved anniversary and inbound-renunciation conflicts. Argentina's amended Law 346 and current DNM service support the strict two-year no-exit rule and administrative route; older judicial guidance is explicitly not promoted into current procedure, and language/civic implementation remains unresolved. Verified the current Article 116 text under Law 27802/2026 separately from its adjacent historical edition, departure/cohort qualifications, and Resolution 5855/2026 treaty-document procedure. Chile's residence versus domicile, three-year foreigner concession and treaty-residence exclusion are supported and scoped; unavailable current nationality consolidation is not represented as read. Brazil's indefinite-residence clock, recognised-refugee exception, reduced cohorts and proportional absence limits, language-proof alternatives, publication effect and Amendment 131 publication date are preserved. Corrected the Brazilian manual metadata to version 1.0: the web extraction had joined the following page number to produce a misleading 1.03. Rechecked the clarified definitive-departure tax-return obligation and all changed candidate bytes; the manual's exercise-2026/calendar-2025 scope and legislative-cutoff limitation remain explicit. Approval is for these baseline claims and accurately unresolved outcomes, not exhaustive individual eligibility, tax advice, application availability, constitutional litigation or deployment. No production artifact or application code was edited by this reviewer."}],"coverage":{"citizenship":"reviewed_scope","taxes":"reviewed_scope"},"topics":[{"code":"AR","topic":"citizenship","title":"Argentina: ordinary naturalisation","summary":"The amended citizenship law requires two immediately preceding years of legal residence without leaving Argentina. The current migration service handles new applications; older court-oriented guidance conflicts with that process.","scope":"Ordinary adult residence-based applications under Law 346 Article 2(1), not citizenship by option, investment naturalisation or adjudication of older court cases.","jurisdiction":"Argentina","routeId":"ar-ordinary-naturalisation","routeType":"naturalisation","facts":[{"id":"top20-ar-cit-residence","label":"Two legal years without exits","text":"Article 2(1), amended in May 2025, requires two continuous legal years immediately before applying. It expressly defines continuity as remaining in Argentina throughout those two years without any departure abroad. This is both a lawful-residence requirement and a strict physical-continuity condition.","state":"documented","sourceIds":["top20-ar-citizenship-law","top20-ar-naturalisation-service"],"locator":"Law 346 Article 2(1), as substituted by Decree 366/2025 Article 37; service ¿Qué necesito?","constraint":{"value":2,"unit":"years","basis":"legal_residence","withinYears":2,"cohort":"Ordinary Article 2(1) applicants immediately before application; no exit abroad throughout the period"},"effectiveFrom":"2025-05-29"},{"id":"top20-ar-cit-status-conduct","label":"Status, identity and lawful livelihood","text":"The current service is for adult foreigners with temporary or permanent residence. It requires an Argentine DNI, occupation or lawful means of livelihood, an Argentine criminal-record certificate demonstrating no criminal record, and an express wish to become Argentine before Migraciones. Permanent residence is not the only accepted status.","state":"conditional","sourceIds":["top20-ar-naturalisation-service"],"locator":"¿A quién está dirigido? and ¿Qué necesito?"},{"id":"top20-ar-cit-authority","label":"Current administrative application","text":"The amended law assigns naturalisation certificates to the Dirección Nacional de Migraciones, coordinating identity registration with RENAPER. The current service starts through RaDEX and is described as partly in person. Registration and document upload lead to further instructions, not automatic approval or a wholly online grant.","state":"documented","sourceIds":["top20-ar-citizenship-law","top20-ar-naturalisation-service"],"locator":"Law 346 Article 6, substituted by Decree 366/2025 Article 39; service Semipresencial and ¿Cómo hago?"},{"id":"top20-ar-cit-multiple-nationality","label":"Multiple nationality and foreign-law limits","text":"Argentina's consular guidance states that already holding other nationalities does not itself prevent acquiring Argentine nationality and that Argentine nationality cannot be renounced. Effects on an existing foreign nationality depend on that country's law. The same consular page's court-process description is not used as current procedural authority.","state":"conditional","sourceIds":["top20-ar-consular-nationality","top20-ar-citizenship-law"],"locator":"Consular nationality-retention paragraphs beginning According to the applicable laws; compare current Law 346 Articles 2 and 6"},{"id":"top20-ar-cit-language-unresolved","label":"Language and civic requirements unresolved","text":"The reviewed new administrative service does not establish a standardised language or civic examination, a numeric language level, or exemptions. The published older regulation still describes judicial applications and an oath. Their precise application within the new administrative process remains unresolved; silence is not an exemption.","state":"not_established","sourceIds":["top20-ar-naturalisation-service","top20-ar-citizenship-regulation","top20-ar-citizenship-law"],"locator":"Service requirements; Decree 3213/1984 Articles 3–7; amended Law 346 Articles 2 and 6"}],"limits":["This describes the amended law and published DNM service, not a ruling on constitutional challenges, legacy court files, actual processing availability in an individual case or a guaranteed grant.","The March 2026 Sydney consular page and the published older regulation retain court-oriented wording. They are not used to override the amended law or to carry old residence waivers into the ordinary route.","The sources use adult/over-18 wording; this candidate does not resolve the exact eighteenth-birthday boundary. Language, civic and oath implementation under the new process needs specific confirmation."],"review":{"decision":"approved","reviewer":"/root/review_pass412","reviewedAt":"2026-09-17","recheckBy":"2026-12-16","candidateSha256":"7524246d60af6e2b2621e4a0697840db9eaadabbbdceb5b60716cd1af6e66efe","notes":"Independent source review of all six Argentina, Chile and Brazil topics, 31 facts and 18 registered authorities. Opened the actual operative primary texts, using direct public HTTP where the web reader failed; downloaded and visually inspected Chile's scanned Ordinary Ruling 214 and read the relevant Brazilian IRPF PDF pages. Also read both historical Chilean documents that explain the unresolved anniversary and inbound-renunciation conflicts. Argentina's amended Law 346 and current DNM service support the strict two-year no-exit rule and administrative route; older judicial guidance is explicitly not promoted into current procedure, and language/civic implementation remains unresolved. Verified the current Article 116 text under Law 27802/2026 separately from its adjacent historical edition, departure/cohort qualifications, and Resolution 5855/2026 treaty-document procedure. Chile's residence versus domicile, three-year foreigner concession and treaty-residence exclusion are supported and scoped; unavailable current nationality consolidation is not represented as read. Brazil's indefinite-residence clock, recognised-refugee exception, reduced cohorts and proportional absence limits, language-proof alternatives, publication effect and Amendment 131 publication date are preserved. Corrected the Brazilian manual metadata to version 1.0: the web extraction had joined the following page number to produce a misleading 1.03. Rechecked the clarified definitive-departure tax-return obligation and all changed candidate bytes; the manual's exercise-2026/calendar-2025 scope and legislative-cutoff limitation remain explicit. Approval is for these baseline claims and accurately unresolved outcomes, not exhaustive individual eligibility, tax advice, application availability, constitutional litigation or deployment. No production artifact or application code was edited by this reviewer."},"url":"https://multipassrank.com/passport/argentina/citizenship","disclaimer":"General information, not legal advice or a finding of eligibility. Requirements depend on the route, applicant and filing date. Verify the official instructions before applying."},{"code":"AR","topic":"taxes","title":"Argentina: individual tax residence and scope","summary":"Argentine income-tax residence is not a simple 183-day test. Nationality, migration status, qualifying stay, departure and continuing residential ties matter; residents generally face worldwide taxation.","scope":"Baseline individual income-tax residence and cross-border income scope, excluding rates, wealth taxes, social contributions and investment-route tax planning.","jurisdiction":"Argentina","facts":[{"id":"top20-ar-tax-residence","label":"Nationality and foreign-resident tests","text":"Argentine natives and naturalised citizens are generally residents unless resident status has been lost. Foreign nationals generally qualify through permanent residence or twelve months under temporary authorisations. The separate more-than-six-month rule for personal deductions is not the general tax-residence test.","state":"conditional","sourceIds":["top20-ar-tax-residence-guide","top20-ar-income-tax-law"],"locator":"ARCA ¿Quiénes son residentes?; Income Tax Act Article 116(a)–(b)"},{"id":"top20-ar-tax-residence-exceptions","label":"Statutory cohort qualifications","text":"Article 116 allows proof that a non-permanent stay is not habitual. Article 123 separately covers specified diplomatic, international-organisation, employment up to five years, and study/research cohorts. The 2026 amendment prevents investment naturalisation alone creating tax residence; its foreign-national residence tests still apply.","state":"conditional","sourceIds":["top20-ar-income-tax-law"],"locator":"Article 116(b) and final paragraphs, current text under Law 27802/2026 Article 194; Article 123"},{"id":"top20-ar-tax-income-scope","label":"Worldwide income and foreign-tax credit","text":"Residents generally pay on domestic and foreign income; non-residents on Argentine-source income. Comparable foreign income taxes actually paid may be credited, capped at the Argentine tax attributable to the foreign income and subject to the statutory calculation rules.","state":"conditional","sourceIds":["top20-ar-income-tax-law"],"locator":"Article 1, third and fourth paragraphs; Articles 164–166"},{"id":"top20-ar-tax-departure","label":"Departure does not settle every case","text":"Foreign permanent residence or twelve continuous months abroad generally triggers loss from the following month, subject to temporary-visit and non-habitual-absence qualifications and official-service exceptions. Continued or resumed Argentine living can reactivate resident treatment through permanent home, vital interests, comparative habitual presence and finally nationality.","state":"conditional","sourceIds":["top20-ar-income-tax-law","top20-ar-tax-residence-guide"],"locator":"Articles 117–122; ARCA residence guide, first two explanatory paragraphs"},{"id":"top20-ar-tax-treaty","label":"Treaty relief requires applicable terms","text":"An applicable tax treaty can modify treatment of Argentine-source payments to foreign beneficiaries. Current procedures require a valid foreign tax-residence certificate before payment or withholding and supporting declarations. Missing documentation can result in domestic withholding without treaty relief, even when treaty terms would otherwise help.","state":"conditional","sourceIds":["top20-ar-tax-treaty-procedure"],"locator":"General Resolution 5855/2026 Articles 1–4 and 7; commencement Article 13"}],"limits":["The statutory exceptions are scoped cohorts, not blanket exemptions for every foreign employee, student or investor. Resident-status changes require evidence and communications to the relevant authority and withholding agents.","No amount of foreign income is assumed exempt merely because it remains offshore. Treaty residence, income classification and relief must be checked for the specific countries and income."],"review":{"decision":"approved","reviewer":"/root/review_pass412","reviewedAt":"2026-09-17","recheckBy":"2026-12-16","candidateSha256":"7524246d60af6e2b2621e4a0697840db9eaadabbbdceb5b60716cd1af6e66efe","notes":"Independent source review of all six Argentina, Chile and Brazil topics, 31 facts and 18 registered authorities. Opened the actual operative primary texts, using direct public HTTP where the web reader failed; downloaded and visually inspected Chile's scanned Ordinary Ruling 214 and read the relevant Brazilian IRPF PDF pages. Also read both historical Chilean documents that explain the unresolved anniversary and inbound-renunciation conflicts. Argentina's amended Law 346 and current DNM service support the strict two-year no-exit rule and administrative route; older judicial guidance is explicitly not promoted into current procedure, and language/civic implementation remains unresolved. Verified the current Article 116 text under Law 27802/2026 separately from its adjacent historical edition, departure/cohort qualifications, and Resolution 5855/2026 treaty-document procedure. Chile's residence versus domicile, three-year foreigner concession and treaty-residence exclusion are supported and scoped; unavailable current nationality consolidation is not represented as read. Brazil's indefinite-residence clock, recognised-refugee exception, reduced cohorts and proportional absence limits, language-proof alternatives, publication effect and Amendment 131 publication date are preserved. Corrected the Brazilian manual metadata to version 1.0: the web extraction had joined the following page number to produce a misleading 1.03. Rechecked the clarified definitive-departure tax-return obligation and all changed candidate bytes; the manual's exercise-2026/calendar-2025 scope and legislative-cutoff limitation remain explicit. Approval is for these baseline claims and accurately unresolved outcomes, not exhaustive individual eligibility, tax advice, application availability, constitutional litigation or deployment. No production artifact or application code was edited by this reviewer."},"url":"https://multipassrank.com/passport/argentina/taxes","disclaimer":"General information, not personal tax advice. Nationality, tax residence and source of income are different questions. Consult the tax authority or a qualified adviser for your circumstances."}],"sources":[{"id":"top20-ar-citizenship-law","publisher":"Argentina, national legislation portal","title":"Law 346 on citizenship, updated text incorporating Decree 366/2025","url":"https://www.argentina.gob.ar/normativa/nacional/norma-48854/actualizacion","language":"es","retrievedAt":"2026-09-17"},{"id":"top20-ar-naturalisation-service","publisher":"Argentina, Dirección Nacional de Migraciones","title":"Obtener ciudadanía argentina por naturalización","url":"https://www.argentina.gob.ar/servicio/obtener-ciudadania-argentina-por-naturalizacion","language":"es","retrievedAt":"2026-09-17"},{"id":"top20-ar-consular-nationality","publisher":"Consulate General of Argentina in Sydney","title":"Argentine Citizenship, updated 10 March 2026","url":"https://csidn.cancilleria.gob.ar/es/node/3271","language":"en","retrievedAt":"2026-09-17"},{"id":"top20-ar-citizenship-regulation","publisher":"Argentina, national legislation portal","title":"Decree 3213/1984, updated text","url":"https://www.argentina.gob.ar/normativa/nacional/decreto-3213-1984-25471/actualizacion","language":"es","retrievedAt":"2026-09-17"},{"id":"top20-ar-tax-residence-guide","publisher":"Argentina, Agencia de Recaudación y Control Aduanero","title":"Income tax: residence concepts","url":"https://www.afip.gov.ar/gananciasYBienes/ganancias/conceptos-basicos/residencia.asp","language":"es","retrievedAt":"2026-09-17"},{"id":"top20-ar-income-tax-law","publisher":"Argentina, ARCA electronic legislation library","title":"Income Tax Act, consolidated 2019 text with current amendments including Law 27802/2026","url":"https://biblioteca.afip.gob.ar/dcp/LEY_C_020628_2019_12_05","language":"es","retrievedAt":"2026-09-17"},{"id":"top20-ar-tax-treaty-procedure","publisher":"Argentina, Agencia de Recaudación y Control Aduanero","title":"General Resolution 5855/2026: treaty treatment for payments to foreign beneficiaries","url":"https://biblioteca.afip.gob.ar/search/query/norma.aspx?p=t%3ARAG%7Cn%3A5855%7Co%3A9%7Ca%3A2026%7Cf%3A02%2F06%2F2026","language":"es","retrievedAt":"2026-09-17"}],"indicators":{"scope":"These describe the publisher's statistical geography, not benefits acquired by holding its passport. Values from different years are not a like-for-like ranking. No combined quality-of-life score is calculated.","review":{"decision":"approved","reviewer":"/root/review_pass412","reviewedAt":"2026-09-22","recheckBy":"2026-12-21","candidateSha256":"39a387a50a2aabd1d22f731ee6cac6f5c5ca947272add45f874774511443a18c","notes":"Independently fetched the exact UNDP CSV, complete World Bank series and geography-registry responses, and parsed them using Ruby standard CSV/JSON rather than the author's parser. All 146 outcomes across 73 geographies match: 140 exact native values with provider names and years, and six explicit source-specific nulls (MC/MO HDI; VA/TW both). All ISO mappings and non-aggregate scopes checked, with absent registry entities explicitly qualified. Verified HDR2025/2023 latest HDI, WDI2024 observations and 2026-07-13 update, source licences, attribution, rounding disclosures and no endorsement. The initial candidate's decoded-text UNDP hash was held; this replacement preserves all independently checked observations, records explicit encodings and matches the independently downloaded original bytes: UNDP 61ed82e5b66c88dfca8ff9fac775c63981ecab6a254862af97acacc41c143117, WDI 19be3c9b22cbba7a453233aa0f98f86f0ca1437667a57e91e899d9d43e8a5784, registry d29d57f8adf954c5e2a1520a02fb2c7b45575d8db3bd327a9dff47d66914231c. Approval binds only these replacement candidate bytes; historic approvals remain unchanged."},"coverage":"reviewed_scope","observations":[{"code":"AR","providerEntityCode":"ARG","providerEntityName":"Argentina","geographicScope":"Publisher-reported national statistical geography; not every overseas territory or citizen abroad","metric":"hdi","sourceId":"undp-hdr2025","period":"2023","value":0.865,"availability":"available","definition":{"label":"Human Development Index","unit":"0–1","precision":3,"description":"UNDP's development measure; not a passport or relocation score."},"source":{"id":"undp-hdr2025","publisher":"UNDP","attribution":"UNDP Human Development Report 2025, composite indices time series. Selected observations; display rounded to three decimals. No endorsement implied.","title":"Human Development Index","url":"https://hdr.undp.org/data-center/documentation-and-downloads","dataUrl":"https://hdr.undp.org/sites/default/files/2025_HDR/HDR25_Composite_indices_complete_time_series.csv","licenceUrl":"https://hdr.undp.org/terms-use","licence":"CC BY 3.0 IGO","edition":"Human Development Report 2025","sourceSha256":"61ed82e5b66c88dfca8ff9fac775c63981ecab6a254862af97acacc41c143117","dataEncoding":"windows-1252"}},{"code":"AR","providerEntityCode":"ARG","providerEntityName":"Argentina","geographicScope":"Publisher-reported national statistical geography; not every overseas territory or citizen abroad","metric":"life_expectancy","sourceId":"wb-life","period":"2024","value":77.543,"availability":"available","definition":{"label":"Life expectancy at birth","unit":"years","precision":1,"description":"Population-level period estimate; not an individual prediction or healthcare-access rating."},"source":{"id":"wb-life","publisher":"World Bank","attribution":"World Bank: World Development Indicators, SP.DYN.LE00.IN; UN World Population Prospects, national statistical offices and Eurostat. Selected observations; display rounded to one decimal. No endorsement implied.","title":"Life expectancy at birth, total","url":"https://data.worldbank.org/indicator/SP.DYN.LE00.IN","dataUrl":"https://api.worldbank.org/v2/country/all/indicator/SP.DYN.LE00.IN?format=json&date=2020:2026&per_page=20000","licenceUrl":"https://data.worldbank.org/summary-terms-of-use","licence":"CC BY 4.0 with World Bank additional terms","edition":"World Development Indicators, updated 2026-07-13","sourceSha256":"19be3c9b22cbba7a453233aa0f98f86f0ca1437667a57e91e899d9d43e8a5784","dataEncoding":"utf-8","geographyUrl":"https://api.worldbank.org/v2/country/all?format=json&per_page=400","geographySha256":"d29d57f8adf954c5e2a1520a02fb2c7b45575d8db3bd327a9dff47d66914231c"}}]}}