Supreme Court Opinion Challenges Buenos Aires Province Tax on International Cargo – iProfesional | 30/09/26

An opinion issued by Argentina’s Office of the Attorney General advised the Supreme Court to uphold the lawsuit filed by Delta Dock S.A. and declare unconstitutional the additional Gross Income Tax imposed by the Province of Buenos Aires on port activities involving goods originating from or destined for foreign countries. The dispute stems from Article 100 of Provincial Law 15,170, which introduced an extraordinary surcharge on activities related to the operation of Buenos Aires port terminals, consisting of a fixed amount per tonne or fraction exceeding 500 kilograms of cargo loaded, unloaded or moved. The Attorney General’s Office considers the tax arbitrary and discriminatory because it imposes a heavier tax burden exclusively based on the international origin or destination of the goods, without justification related to the taxed activity or a different ability to pay. It also argues that the province is encroaching on the federal government’s exclusive authority to regulate interstate and foreign trade, as loading and unloading operations are part of interprovincial and international transportation. Although the opinion is neither binding nor final and the Supreme Court has yet to issue its ruling, specialists consider a favorable outcome for taxpayers foreseeable. The additional tax was originally introduced during the 2020 pandemic but was subsequently incorporated into Buenos Aires Province’s tax legislation year after year and remains in force in 2026. It currently covers 13 activity codes, including port cargo handling and storage in silos and refrigerated warehouses, provided that these activities are connected with terminals located in Buenos Aires Province ports and involve actual loading, unloading or cargo movement operations. Link to Article