{"id":29008,"date":"2026-10-03T01:51:46","date_gmt":"2026-10-03T04:51:46","guid":{"rendered":"https:\/\/cliente1.publisher.highstack.com.ar\/?p=29008"},"modified":"2026-10-03T01:51:46","modified_gmt":"2026-10-03T04:51:46","slug":"acuerdo-fatca-que-informacion-recibe-arca-sobre-las-cuentas-de-argentinos-en-estados-unidos","status":"publish","type":"post","link":"https:\/\/cliente1.publisher.highstack.com.ar\/?p=29008","title":{"rendered":"Acuerdo Fatca: qu\u00e9 informaci\u00f3n recibe ARCA sobre las cuentas de argentinos en Estados Unidos"},"content":{"rendered":"<div class=\"ai-tools\"><button type=\"button\" class=\"ai-tools-item\" aria-pressed=\"false\" aria-busy=\"true\" disabled id=\"ai-tool-listen\"><span class=\"ai-tools-icon\"><svg width=\"16\" height=\"16\" viewbox=\"0 0 16 16\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" aria-hidden=\"true\" focusable=\"false\"><path d=\"M14.99 9.22417C14.89 8.65466 14.5799 8.25501 14.0497 8.0352C14.0096 8.01522 13.9696 7.94528 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aria-pressed=\"false\" aria-busy=\"true\" disabled id=\"ai-tool-keypoints\"><span class=\"ai-tools-icon\"><svg width=\"16\" height=\"16\" viewbox=\"0 0 16 16\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" aria-hidden=\"true\" focusable=\"false\"><path d=\"M5.99679 1H12.4609C13.0887 1 13.6 1.52731 13.6 2.17489V13.8251C13.6 14.4727 13.0887 15 12.4609 15H3.53913C2.91126 15 2.39999 14.4727 2.39999 13.8251V9.19802V4.57092L5.99679 1Z\" stroke=\"#e46211\" stroke-width=\"1.2\" stroke-miterlimit=\"10\"><\/path><path d=\"M2.39999 5.38502H6.94416V3.94555V1\" stroke=\"#e46211\" stroke-width=\"1.2\" stroke-miterlimit=\"10\"><\/path><path d=\"M10.491 12.2L5.50657 12.2C5.32834 12.2 5.2037 11.8667 5.20008 11.517C5.19587 11.1484 5.32111 10.8 5.50657 10.8L10.4813 10.8C10.6632 10.8 10.795 11.105 10.7998 11.4804C10.8047 11.8341 10.6842 12.2 10.491 12.2Z\" fill=\"#e46211\"><\/path><path d=\"M10.491 9.4L5.50657 9.4C5.32834 9.4 5.2037 9.0666 5.20008 8.71694C5.19587 8.34831 5.32111 8 5.50657 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srcset=\"https:\/\/www.infobae.com\/resizer\/v2\/OXC7MM5DRNAVNOY47HGIHNV6ZA.png?auth=26762260ad735996c6b24368890850b3b3d4b08a3a683080996450a57abdcfb8&amp;smart=true&amp;width=992&amp;height=661&amp;quality=85\" media=\"(min-width: 1000px)\"><\/source><source srcset=\"https:\/\/www.infobae.com\/resizer\/v2\/OXC7MM5DRNAVNOY47HGIHNV6ZA.png?auth=26762260ad735996c6b24368890850b3b3d4b08a3a683080996450a57abdcfb8&amp;smart=true&amp;width=768&amp;height=512&amp;quality=85\" media=\"(min-width: 768px)\"><\/source><source srcset=\"https:\/\/www.infobae.com\/resizer\/v2\/OXC7MM5DRNAVNOY47HGIHNV6ZA.png?auth=26762260ad735996c6b24368890850b3b3d4b08a3a683080996450a57abdcfb8&amp;smart=true&amp;width=577&amp;height=385&amp;quality=85\" media=\"(min-width: 580px)\"><\/source><source srcset=\"https:\/\/www.infobae.com\/resizer\/v2\/OXC7MM5DRNAVNOY47HGIHNV6ZA.png?auth=26762260ad735996c6b24368890850b3b3d4b08a3a683080996450a57abdcfb8&amp;smart=true&amp;width=420&amp;height=280&amp;quality=85\" media=\"(min-width: 350px)\"><\/source><source srcset=\"https:\/\/www.infobae.com\/resizer\/v2\/OXC7MM5DRNAVNOY47HGIHNV6ZA.png?auth=26762260ad735996c6b24368890850b3b3d4b08a3a683080996450a57abdcfb8&amp;smart=true&amp;width=350&amp;height=233&amp;quality=85\" media=\"(min-width: 80px)\"><\/source><img alt=\"Un hombre de espaldas con vestimenta que dice ARCA sostiene un documento del IRS frente a un escritorio con computadora y papeles.\" class=\"global-image\" decoding=\"async\" fetchpriority=\"high\" height=\"1024\" loading=\"eager\" src=\"https:\/\/www.infobae.com\/resizer\/v2\/OXC7MM5DRNAVNOY47HGIHNV6ZA.png?auth=26762260ad735996c6b24368890850b3b3d4b08a3a683080996450a57abdcfb8&amp;smart=true&amp;width=350&amp;height=233&amp;quality=85\" width=\"1536\"><\/picture><\/div>\n<div class=\"sharebar-container display_flex sharebar-new\" style=\"opacity:1\">\n<div class=\"share-bar-article-date-container \"><span class=\"sharebar-article-date\">03 Oct, 2026 12:14 a. m. EST<\/span><\/div>\n<div class=\"sharebar-buttons-container display_flex\">\n<div aria-label=\"Guardar\" class=\"sharebar-buttons button-save\" role=\"button\" tabindex=\"0\"><svg width=\"9\" height=\"12\" viewbox=\"0 0 8 10\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"saved-icon saved\"><path d=\"M6.64286 0.5V9.31687L4.1116 7.16407L4.11106 7.16361C3.79894 6.89891 3.34392 6.89891 3.03179 7.16361L3.03126 7.16407L0.5 9.31687V0.5H6.64286Z\"><\/path><\/svg><span class=\"buttons-save-text\">Guardar<\/span><\/div>\n<div class=\"sharebar-buttons-separator\"><\/div>\n<p><button class=\"sharemenu-buttons display_flex\" aria-label=\"Compartir en Telegram\"><svg width=\"38\" height=\"38\" viewbox=\"0 0 38 38\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><rect x=\"0.5\" y=\"0.5\" width=\"37\" height=\"37\" rx=\"18.5\" fill=\"white\"><\/rect><rect x=\"0.5\" y=\"0.5\" width=\"37\" height=\"37\" rx=\"18.5\" stroke=\"#C2C2C2\"><\/rect><path d=\"M24.9696 12.5511L10.3405 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15.0383 17.6243C15.1805 18.3619 15.5983 18.9663 16.0426 19.5618C16.887 20.6638 17.8646 21.6237 19.1622 22.1925C19.7932 22.4769 20.4331 22.7613 21.1441 22.7613C21.2685 22.7613 21.393 22.7613 21.5085 22.7346C22.4506 22.5391 23.1172 22.0058 23.0816 21.0193C23.0816 20.9216 23.0194 20.7794 22.9483 20.7438C22.3973 20.4594 21.8462 20.2017 21.2863 19.9439Z\" fill=\"#555555\"><\/path><path d=\"M26.9482 17.8724C26.3972 13.4642 22.1401 10.3447 17.7229 11.1179C12.6481 11.9977 9.71521 17.2859 11.6883 21.9963C12.1948 22.6629 12.0615 23.3472 11.8216 24.0849C11.5105 25.027 11.2794 26.0046 11.0039 27C11.1194 26.9733 11.1994 26.9644 11.2794 26.9378C12.5059 26.6178 13.7324 26.3068 14.9411 25.9868C15.1544 25.9335 15.3144 25.9602 15.5099 26.0579C17.1719 26.8667 18.9227 27.0978 20.718 26.7067C24.833 25.7913 27.4548 22.0496 26.9305 17.8902L26.9482 17.8724ZM20.0515 25.4624C18.4784 25.7113 17.003 25.3913 15.6166 24.6003C15.5099 24.5381 15.3411 24.5115 15.2077 24.547C14.4612 24.7248 13.7146 24.9292 12.9147 25.1336C13.1192 24.3693 13.3058 23.6672 13.5102 22.9473C13.5635 22.7606 13.5369 22.6273 13.4391 22.4673C11.0039 18.5479 13.1014 13.5442 17.6163 12.5043C21.2868 11.6511 25.0285 14.1841 25.5884 17.908C26.1395 21.5519 23.6954 24.8936 20.0515 25.4624Z\" fill=\"#555555\"><\/path><\/svg><\/button><\/div>\n<\/div>\n<p class=\"paragraph\" data-paragraph-number=\"1\">Desde 2023 rige entre la <b>Argentina y Estados Unidos <\/b>un acuerdo por el cual el fisco estadounidense,<b> el Internal Revenue Service (IRS), informa a la Agencia de Recaudaci\u00f3n y Control Aduanero (ARCA) sobre cuentas e ingresos<\/b> de residentes argentinos en entidades financieras de ese pa\u00eds. Se firm\u00f3 el 5 de diciembre de 2022, entr\u00f3 en vigor el 1\u00b0 de enero de 2023, sigue vigente y el intercambio se produce en <b>septiembre<\/b>.<\/p>\n<div class=\"marfeel-recommender marfeel-recommender-1\"><\/div>\n<p class=\"paragraph\" data-paragraph-number=\"2\">El mecanismo, conocido como <b>Fatca<\/b>, tiene un alcance m\u00e1s acotado que otros intercambios: <b>llegan datos para identificar cuentas e ingresos, pero no saldos ni movimientos<\/b>. <\/p>\n<div class=\"inline ad-wrapper dfpAd ad-inline ad-text ad-component-container\" style=\"--ad-shell-height:250px;--ad-shell-width:300px\" data-ad-wrapper=\"arcad\" data-ad-type=\"inline\" data-ad-slot=\"infobae\/economia\/nota\/inline\" data-ad-container=\"dfp\" data-ad-slot-name=\"infobae\/economia\/nota\/inline\">\n<p class=\"ad-shell-label\">PUBLICIDAD<\/p>\n<div id=\"infobae\/economia\/nota\/inline\" class=\"infobae\/economia\/nota\/inline arcad ad-slot-node ad-slot-node--boxed\" data-ad-slot-id=\"infobae\/economia\/nota\/inline\"><\/div>\n<\/div>\n<p class=\"paragraph\" data-paragraph-number=\"3\">El intercambio fiscal entre Estados Unidos y ARCA permite que el organismo argentino reciba informaci\u00f3n sobre determinadas cuentas e ingresos de residentes argentinos en entidades financieras estadounidenses. El mecanismo tuvo su primer env\u00edo de datos en septiembre de 2024, con informaci\u00f3n correspondiente al ejercicio fiscal 2023.<\/p>\n<div class=\"marfeel-recommender marfeel-recommender-3\"><\/div>\n<p class=\"paragraph\" data-paragraph-number=\"4\">El alcance del convenio es limitado frente a otros sistemas de intercambio autom\u00e1tico vigentes con pa\u00edses que aplican el est\u00e1ndar de la<b> Organizaci\u00f3n para la Cooperaci\u00f3n y el Desarrollo Econ\u00f3micos (OCDE). <\/b>Estados Unidos no env\u00eda de forma autom\u00e1tica los saldos de las cuentas ni el detalle completo de las operaciones financieras.<\/p>\n<h2 class=\"text-align-left vertical-align-top line-height-100 header headline-class-h2 headline\" id=\"que-se-informa\">Qu\u00e9 se informa<\/h2>\n<p class=\"paragraph\" data-paragraph-number=\"5\">Fatca es una ley estadounidense que <b>obliga a las instituciones financieras a informar sobre cuentas de personas de otros pa\u00edses<\/b>. Diez d\u00edas despu\u00e9s de firmado el acuerdo, el 15 de diciembre de 2022, la entonces AFIP dict\u00f3 la <b>Resoluci\u00f3n General 5303<\/b> para adaptar el r\u00e9gimen local. Seg\u00fan ARCA, el 18 de enero de 2023 el IRS notific\u00f3 que la infraestructura de resguardo de datos del organismo era adecuada.<\/p>\n<div class=\"marfeel-recommender marfeel-recommender-5\"><\/div>\n<div class=\"inline_2 ad-wrapper dfpAd ad-inline ad-text ad-component-container\" style=\"--ad-shell-height:250px;--ad-shell-width:300px\" data-ad-wrapper=\"arcad\" data-ad-type=\"inline_2\" data-ad-slot=\"infobae\/economia\/nota\/inline_2\" data-ad-container=\"dfp\" data-ad-slot-name=\"infobae\/economia\/nota\/inline_2\">\n<p class=\"ad-shell-label\">PUBLICIDAD<\/p>\n<div id=\"infobae\/economia\/nota\/inline_2\" class=\"infobae\/economia\/nota\/inline_2 arcad ad-slot-node ad-slot-node--boxed\" data-ad-slot-id=\"infobae\/economia\/nota\/inline_2\"><\/div>\n<\/div>\n<div class=\"visual__image\"><picture><source srcset=\"https:\/\/www.infobae.com\/resizer\/v2\/GOJ33IUHZFECFHJSFOCUGY6FTA.JPG?auth=3d04217527beb93603ef7c2b6b00b83b795afbd63b5a63031f7944e99be23017&amp;smart=true&amp;width=992&amp;height=661&amp;quality=85\" media=\"(min-width: 1000px)\"><\/source><source srcset=\"https:\/\/www.infobae.com\/resizer\/v2\/GOJ33IUHZFECFHJSFOCUGY6FTA.JPG?auth=3d04217527beb93603ef7c2b6b00b83b795afbd63b5a63031f7944e99be23017&amp;smart=true&amp;width=768&amp;height=512&amp;quality=85\" media=\"(min-width: 768px)\"><\/source><source srcset=\"https:\/\/www.infobae.com\/resizer\/v2\/GOJ33IUHZFECFHJSFOCUGY6FTA.JPG?auth=3d04217527beb93603ef7c2b6b00b83b795afbd63b5a63031f7944e99be23017&amp;smart=true&amp;width=577&amp;height=385&amp;quality=85\" media=\"(min-width: 580px)\"><\/source><source srcset=\"https:\/\/www.infobae.com\/resizer\/v2\/GOJ33IUHZFECFHJSFOCUGY6FTA.JPG?auth=3d04217527beb93603ef7c2b6b00b83b795afbd63b5a63031f7944e99be23017&amp;smart=true&amp;width=420&amp;height=280&amp;quality=85\" media=\"(min-width: 350px)\"><\/source><source srcset=\"https:\/\/www.infobae.com\/resizer\/v2\/GOJ33IUHZFECFHJSFOCUGY6FTA.JPG?auth=3d04217527beb93603ef7c2b6b00b83b795afbd63b5a63031f7944e99be23017&amp;smart=true&amp;width=350&amp;height=233&amp;quality=85\" media=\"(min-width: 80px)\"><\/source><img alt=\"El Internal Revenue Service (IRS) tambi\u00e9n recibe informaci\u00f3n de parte de ARCA. (Reuters)\" class=\"global-image\" decoding=\"async\" fetchpriority=\"low\" height=\"4000\" loading=\"lazy\" src=\"https:\/\/www.infobae.com\/resizer\/v2\/GOJ33IUHZFECFHJSFOCUGY6FTA.JPG?auth=3d04217527beb93603ef7c2b6b00b83b795afbd63b5a63031f7944e99be23017&amp;smart=true&amp;width=350&amp;height=233&amp;quality=85\" width=\"6000\"><\/picture><\/div>\n<p class=\"paragraph\" data-paragraph-number=\"6\">La informaci\u00f3n que el IRS puede transferir a ARCA incluye datos que permiten identificar cuentas e ingresos de fuente estadounidense de residentes argentinos.<\/p>\n<p class=\"paragraph\" data-paragraph-number=\"7\">Entre ellos figuran:<\/p>\n<ul data-icon=\"\u2b24\" class=\"list\">\n<li data-icon=\"\u2b24\"><span><b>Identificaci\u00f3n del titular de la cuenta<\/b>, cuando se trate de una persona humana o una entidad residente en Argentina.<\/span><\/li>\n<li data-icon=\"\u2b24\"><span><b>Nombre de la instituci\u00f3n financiera<\/b> estadounidense donde se encuentra abierta la cuenta.<\/span><\/li>\n<li data-icon=\"\u2b24\"><span><b>N\u00famero de cuenta <\/b>informado por la entidad financiera.<\/span><\/li>\n<li data-icon=\"\u2b24\"><span><b>Intereses cobrados en cuentas de dep\u00f3sito<\/b>, como cajas de ahorro, cuentas corrientes, plazos fijos u otros productos bancarios similares, <b>cuando los intereses de fuente estadounidense superen los USD 10 anuales.<\/b><\/span><\/li>\n<li data-icon=\"\u2b24\"><span><b>Dividendos <\/b>de fuente estadounidense, sin un monto m\u00ednimo anual para su informaci\u00f3n.<\/span><\/li>\n<li data-icon=\"\u2b24\"><span>Otros ingresos de fuente estadounidense acreditados en cuentas financieras, si la normativa tributaria de Estados Unidos exige que sean declarados ante el IRS.<\/span><\/li>\n<li data-icon=\"\u2b24\"><span>Ingresos obtenidos por inversiones en acciones de empresas estadounidenses, incluidos los dividendos.<\/span><\/li>\n<li data-icon=\"\u2b24\"><span><b>Dividendos de fondos cotizados en bolsa (ETF)<\/b>, siempre que sean considerados de fuente estadounidense.<\/span><\/li>\n<\/ul>\n<h2 class=\"text-align-left vertical-align-top line-height-100 header headline-class-h2 headline\" id=\"lo-que-no-forma-parte-del-envio-automatico\">Lo que no forma parte del env\u00edo autom\u00e1tico<\/h2>\n<p class=\"paragraph\" data-paragraph-number=\"8\">El punto central del acuerdo es que <b>Estados Unidos no remite de manera autom\u00e1tica los saldos de las cuentas ni el detalle de los movimientos bancarios<\/b>. Tampoco env\u00eda, como regla general, la composici\u00f3n completa de una cartera de inversiones.<\/p>\n<p class=\"paragraph\" data-paragraph-number=\"9\">Por eso, la informaci\u00f3n recibida puede servir para detectar una cuenta o un ingreso que no aparece en las declaraciones juradas de un contribuyente, pero no alcanza por s\u00ed sola para determinar cu\u00e1nto dinero hab\u00eda en ella en una fecha determinada.<\/p>\n<div class=\"ad_1 ad-wrapper dfpAd ad-1-al-6 ad-text ad-component-container\" style=\"--ad-shell-height:250px;--ad-shell-width:300px\" data-ad-wrapper=\"arcad\" data-ad-type=\"ad_1\" data-ad-slot=\"infobae\/economia\/nota\/ad_1\" data-ad-container=\"dfp\" data-ad-slot-name=\"infobae\/economia\/nota\/ad_1\">\n<p class=\"ad-shell-label\">PUBLICIDAD<\/p>\n<div id=\"infobae\/economia\/nota\/ad_1\" class=\"infobae\/economia\/nota\/ad_1 arcad ad-slot-node ad-slot-node--boxed\" data-ad-slot-id=\"infobae\/economia\/nota\/ad_1\"><\/div>\n<\/div>\n<div class=\"visual__image\"><picture><source srcset=\"https:\/\/www.infobae.com\/resizer\/v2\/SXHYF27ECJHJRKJPJ6GPB3MWYI.jpg?auth=ca7e2e4241b201323d8d7061e2bce0f7ca905ad7cc2f5ebdd4ea4eb09c671129&amp;smart=true&amp;width=992&amp;height=558&amp;quality=85\" media=\"(min-width: 1000px)\"><\/source><source srcset=\"https:\/\/www.infobae.com\/resizer\/v2\/SXHYF27ECJHJRKJPJ6GPB3MWYI.jpg?auth=ca7e2e4241b201323d8d7061e2bce0f7ca905ad7cc2f5ebdd4ea4eb09c671129&amp;smart=true&amp;width=768&amp;height=432&amp;quality=85\" media=\"(min-width: 768px)\"><\/source><source srcset=\"https:\/\/www.infobae.com\/resizer\/v2\/SXHYF27ECJHJRKJPJ6GPB3MWYI.jpg?auth=ca7e2e4241b201323d8d7061e2bce0f7ca905ad7cc2f5ebdd4ea4eb09c671129&amp;smart=true&amp;width=577&amp;height=325&amp;quality=85\" media=\"(min-width: 580px)\"><\/source><source srcset=\"https:\/\/www.infobae.com\/resizer\/v2\/SXHYF27ECJHJRKJPJ6GPB3MWYI.jpg?auth=ca7e2e4241b201323d8d7061e2bce0f7ca905ad7cc2f5ebdd4ea4eb09c671129&amp;smart=true&amp;width=420&amp;height=236&amp;quality=85\" media=\"(min-width: 350px)\"><\/source><source srcset=\"https:\/\/www.infobae.com\/resizer\/v2\/SXHYF27ECJHJRKJPJ6GPB3MWYI.jpg?auth=ca7e2e4241b201323d8d7061e2bce0f7ca905ad7cc2f5ebdd4ea4eb09c671129&amp;smart=true&amp;width=350&amp;height=197&amp;quality=85\" media=\"(min-width: 80px)\"><\/source><img alt=\"@MundiDiario\" class=\"global-image\" decoding=\"async\" fetchpriority=\"low\" height=\"1080\" loading=\"lazy\" src=\"https:\/\/www.infobae.com\/resizer\/v2\/SXHYF27ECJHJRKJPJ6GPB3MWYI.jpg?auth=ca7e2e4241b201323d8d7061e2bce0f7ca905ad7cc2f5ebdd4ea4eb09c671129&amp;smart=true&amp;width=350&amp;height=197&amp;quality=85\" width=\"1920\"><\/picture><\/div>\n<p class=\"paragraph\" data-paragraph-number=\"10\">Si ARCA necesitara informaci\u00f3n adicional sobre una cuenta espec\u00edfica, como saldos, transferencias o movimientos, deber\u00eda iniciar un pedido puntual de datos a las autoridades estadounidenses por los canales de cooperaci\u00f3n tributaria disponibles entre ambos pa\u00edses.<\/p>\n<p class=\"paragraph\" data-paragraph-number=\"11\">El acuerdo es rec\u00edproco: las instituciones financieras argentinas informan a ARCA sobre cuentas de personas estadounidenses, incluidos saldos, para su intercambio con Estados Unidos. Especialistas lo describen como <b>autom\u00e1tico pero no sim\u00e9trico<\/b>, porque el lado argentino informa m\u00e1s datos.<\/p>\n<h2 class=\"text-align-left vertical-align-top line-height-100 header headline-class-h2 headline\" id=\"que-cuentas-e-ingresos-pueden-quedar-fuera\">Qu\u00e9 cuentas e ingresos pueden quedar fuera<\/h2>\n<p class=\"paragraph\" data-paragraph-number=\"12\">El intercambio bajo Fatca no abarca todos los activos que un residente argentino puede tener vinculados con Estados Unidos.<\/p>\n<p class=\"paragraph\" data-paragraph-number=\"13\">Quedan fuera del env\u00edo autom\u00e1tico, entre otros casos:<\/p>\n<ul data-icon=\"\u2b24\" class=\"list\">\n<li data-icon=\"\u2b24\"><span>Los<b> saldos de cuentas bancarias<\/b> y de inversi\u00f3n.<\/span><\/li>\n<li data-icon=\"\u2b24\"><span>Las cuentas cuyos \u00fanicos rendimientos provengan de activos que no sean de fuente estadounidense.<\/span><\/li>\n<li data-icon=\"\u2b24\"><span>Los <b>dividendos distribuidos por sociedades europeas<\/b> u otras compa\u00f1\u00edas extranjeras, aunque la cuenta donde se acrediten est\u00e9 abierta en Estados Unidos.<\/span><\/li>\n<li data-icon=\"\u2b24\"><span>Los ingresos de inversiones estructuradas fuera de Estados Unidos.<\/span><\/li>\n<li data-icon=\"\u2b24\"><span>Los <b>inmuebles <\/b>ubicados en territorio estadounidense.<\/span><\/li>\n<li data-icon=\"\u2b24\"><span>Las cuentas abiertas a nombre de sociedades que no sean residentes en Argentina, incluso si sus beneficiarios finales viven en el pa\u00eds.<\/span><\/li>\n<li data-icon=\"\u2b24\"><span>La identificaci\u00f3n autom\u00e1tica del beneficiario final de una sociedad o estructura jur\u00eddica titular de una cuenta.<\/span><\/li>\n<\/ul>\n<p class=\"paragraph\" data-paragraph-number=\"14\">Esto \u00faltimo implica que, si una cuenta estadounidense est\u00e1 a nombre de una sociedad radicada en otra jurisdicci\u00f3n, el intercambio no necesariamente revelar\u00e1 de forma autom\u00e1tica que detr\u00e1s de esa estructura hay un residente argentino.<\/p>\n<div class=\"ad_2 ad-wrapper dfpAd ad-1-al-6 ad-text ad-component-container\" style=\"--ad-shell-height:250px;--ad-shell-width:300px\" data-ad-wrapper=\"arcad\" data-ad-type=\"ad_2\" data-ad-slot=\"infobae\/economia\/nota\/ad_2\" data-ad-container=\"dfp\" data-ad-slot-name=\"infobae\/economia\/nota\/ad_2\">\n<p class=\"ad-shell-label\">PUBLICIDAD<\/p>\n<div id=\"infobae\/economia\/nota\/ad_2\" class=\"infobae\/economia\/nota\/ad_2 arcad ad-slot-node ad-slot-node--boxed\" data-ad-slot-id=\"infobae\/economia\/nota\/ad_2\"><\/div>\n<\/div>\n<h2 class=\"text-align-left vertical-align-top line-height-100 header headline-class-h2 headline\" id=\"que-puede-hacer-arca-con-los-datos-recibidos\">Qu\u00e9 puede hacer ARCA con los datos recibidos<\/h2>\n<p class=\"paragraph\" data-paragraph-number=\"15\">La informaci\u00f3n recibida desde Estados Unidos puede ser utilizada por ARCA para <b>comparar los registros enviados por el IRS con las declaraciones juradas presentadas en Argentina<\/b>.<\/p>\n<p class=\"paragraph\" data-paragraph-number=\"16\">Si el organismo detecta una cuenta, una inversi\u00f3n o ingresos que no fueron declarados, puede requerir explicaciones, documentaci\u00f3n respaldatoria o rectificaciones. La recepci\u00f3n de informaci\u00f3n, de todos modos, <b>no implica de forma autom\u00e1tica una determinaci\u00f3n de deuda<\/b> ni el inicio de una fiscalizaci\u00f3n.<\/p>\n<p class=\"paragraph\" data-paragraph-number=\"17\">Para quienes tienen bienes e ingresos correctamente exteriorizados, el intercambio permite contrastar que los datos disponibles en ambos pa\u00edses sean consistentes. En cambio, para quienes registren diferencias entre la informaci\u00f3n enviada por Estados Unidos y sus presentaciones ante ARCA, el mecanismo aumenta la posibilidad de que el organismo identifique esas inconsistencias.<\/p>\n<div class=\"ad_3 ad-wrapper dfpAd ad-1-al-6 ad-text ad-component-container\" style=\"--ad-shell-height:250px;--ad-shell-width:300px\" data-ad-wrapper=\"arcad\" data-ad-type=\"ad_3\" data-ad-slot=\"infobae\/economia\/nota\/ad_3\" data-ad-container=\"dfp\" data-ad-slot-name=\"infobae\/economia\/nota\/ad_3\">\n<p class=\"ad-shell-label\">PUBLICIDAD<\/p>\n<div id=\"infobae\/economia\/nota\/ad_3\" class=\"infobae\/economia\/nota\/ad_3 arcad ad-slot-node ad-slot-node--boxed\" data-ad-slot-id=\"infobae\/economia\/nota\/ad_3\"><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>EscucharPuntos claveResumen 03 Oct, 2026 12:14 a. m. EST Guardar Desde 2023 rige entre la Argentina y Estados Unidos un acuerdo por el cual el fisco estadounidense, el Internal Revenue Service (IRS), informa a la Agencia de Recaudaci\u00f3n y Control Aduanero (ARCA) sobre cuentas e ingresos de residentes argentinos en entidades financieras de ese pa\u00eds. [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":29009,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-29008","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/cliente1.publisher.highstack.com.ar\/index.php?rest_route=\/wp\/v2\/posts\/29008","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cliente1.publisher.highstack.com.ar\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/cliente1.publisher.highstack.com.ar\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/cliente1.publisher.highstack.com.ar\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/cliente1.publisher.highstack.com.ar\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=29008"}],"version-history":[{"count":0,"href":"https:\/\/cliente1.publisher.highstack.com.ar\/index.php?rest_route=\/wp\/v2\/posts\/29008\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/cliente1.publisher.highstack.com.ar\/index.php?rest_route=\/wp\/v2\/media\/29009"}],"wp:attachment":[{"href":"https:\/\/cliente1.publisher.highstack.com.ar\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=29008"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cliente1.publisher.highstack.com.ar\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=29008"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cliente1.publisher.highstack.com.ar\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=29008"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}