AFIP General Resolution 5616 and the 2026 tax treatment of travel allowances in Argentina
AFIP's General Resolution 5616 updated the tax-free limits for travel allowances in Argentina. How to apply without falling into withholding.
What changed under General Resolution 5616
AFIP General Resolution 5616/2026 updated deductible caps and non-remunerative bases for travel allowances paid to employees. The main changes: national daily cap ARS 22,000 (was 18,500), international daily cap USD 75 (was 60), and a per-km reimbursement framework — 40% of DGI's published quarterly presumptive cost, applicable up to 8,000 km/year per employee.
Within caps, payments are not taxable income, don't enter SUSS, and are deductible to the employer. Above caps, the excess is fully taxable.
Quarterly presumptive cost
DGI publishes the presumptive cost of running an average car in Argentina each quarter — fuel, oil, maintenance, tires, insurance, registration, depreciation. For Q1 2026 it's ARS 480/km. RG 5616 sets the employer's deductible per-km at 40% — ARS 192/km — with no withholding to the employee. Employers may pay more, but the excess is taxed.
Required documentation
Written signed policy, prior authorization, trip log (date, origin, destination, purpose, km), receipts (Type A/B invoices for fuel, tolls, lodging), expense report within 30 days, and bank payment separate from salary. AFIP cross-checks SUSS payroll against allowance payments — flat repeat payments for 6 months are presumed salary.
SUSS and social-charge treatment
Allowances within the RG 5616 cap don't enter SUSS, *obra social*, or union-dues bases. This is the key difference vs a variable-compensation scheme. Above-cap differences enter the base employee by employee, never on a team average.
Mistakes that trigger adjustments
Paying the full amount without splitting non-remunerative vs remunerative bands; missing or reconstructed logbook; paying above cap without withholding income tax on the excess; mixing allowances with bonuses on the same payroll line; failing to refresh the policy when the RG is updated (annual cycle).