Ley 23.966, Título VI: Impuesto sobre los Bienes Personales (texto ordenado 1997)

The annual tax on personal assets held at 31 December, in the country and abroad: owed by residents on both and by people living abroad on assets in Argentina (arts. 16 and 17). Ley 27.541 (art. 31) sets the 0.50% rate of art. 26 for 2019 onwards.