Section 15 - Federal Revenue Tax.

Revenue tax rate in Argentina is 35%. If you are not a resident and you earn yearly more than the non taxable minimum, you should declare and pay this tax every year over the revenues generated in the country only.

If you are relocating, and consequently you will apply to get a permanent residence you have to take in mind that according to Argentine Tax Law you would be required to pay this tax over all the revenues you generate Worldwide (this may include a foreign pension).

 Only in the case you already paid taxes in other country over the same revenue, the State accepts you can compute part of what you already paid, so you don't pay two times over the same revenue (double taxation).

Buenos Aires is a paradisiacal destination in many aspects, but for sure not in tax issues. Of course many locals does not pay the taxes here, but when investing, if you want a secure your investment, you have to calculate the ROI after paying all taxes.

Otherwise you are adding an extra risk to the investment, the risk of being caught by the Tax Agency avoiding taxes.