The goods and inputs of the basic food basket that are excluded from the “Tax for an Inclusive and Solidary Argentina” were announced.

Legal News - July 28, 2023

On July 27, 2023, the Secretary of Commerce of the Ministry of Economy issued Resolution 1183/2023 (Resolution 1183). This resolution establishes that certain inputs and intermediate goods directly linked to products in the basic food basket (as defined in section (ii) of subsection e) of Article 13 bis of Decree No. 99 of December 27, 2019, and its amendments) will be exempt from the “Tax for an Inclusive and Solidary Argentina (PAÍS tax by its acronym in Spanish)”.

The complete list of goods and inputs excluded from the tax can be found in Annex I of Resolution 1183/2023, which is an integral part of this measure, as follows: . French Bread; Water Crackers; Sweet Biscuits; Rice; Wheat Flour; Corn Flour; Dry Pasta; Sugar; Sweet Potato Paste; Jam; Dulce de Leche (Milk Caramel Spread); Lentils; Canned Peas; Corn; Potato; Sweet Potato; Swiss Chard; Onion; Lettuce; Plum Tomato; Carrot; Pumpkin; Canned Tomato; Apple; Tangerine; Pear; Orange; Banana; Beef Roast; Regular Beef; Beef Bone; Shoulder Cut; Ground Beef; Rump Steak; Pork Breast; Chicken; Fish Meat; Liver; Mortadella; Cooked Ham; Salchichón (Salami); Salami; Eggs; Liquid Milk; Whole Milk Powder; Cream Cheese; Fresh Curd Cheese; Grated Cheese; Yogurt; Butter; Sunflower Oil; Cooking Margarine; Soft Drinks; Concentrated Juices; Soda; Beer; Wine; Table Salt; Mayonnaise; Concentrated Broths; Alcohol Vinegar; Apple Vinegar; Chocolate; Coffee; Tea Bags; and Yerba Mate.

It is important to note that this list may be subject to modifications, expansions, or restrictions by the competent authority in the future.

The current measure will take effect from the date of its publication in the Official Gazette.

You may access to the Decree at the following link:

Corresponding Annex:

Anexo1 (1).pdf

For any questions or inquiries, please contact:

Liban Angel

Nicolas Nogueira


Luciana Rodrí

Juan Salvador


Pablo Martin


Maximiliano Yudica