Through Decree 4/2025 published this Monday in the Official Gazette, the Argentine government extended the validity of the National Tourism Fund, a controversial measure that increases the cost of international air tickets in Argentina.

The National Tourism Fund was originally established under the framework of the enactment of the National Tourism Law 25.997, promulgated in January 2004, incorporating a 5% surcharge on the price of air and maritime tickets abroad sold or issued in Argentina, or issued abroad for Argentine residents on trips beginning in the country. It was later extended in 2014 and, in 2016, raised to 7% of the price, valid until Sunday, January 5, 2025.

On this occasion, the National Tourism Fund tax was extended for nearly three years, until December 31, 2027, which perhaps opens some hope for its eventual elimination and the possibility of reducing the heavy tax burden on air tickets in Argentina. This would align with the current administration's policies of liberalizing the air market, which have been widely applauded and eagerly awaited by the industry.

In addition to this 7% tax on air tickets, the National Tourism Fund is also composed of allocations from the National Budget, contributions from provincial and municipal governments and other state entities, and specific fees related to permits for providing tourism services, among other points specified in the National Tourism Law:

a) The amounts allocated to it in the National Administration Budget;

b) The proceeds from SEVEN PERCENT (7%) of the price of air and maritime tickets abroad, and riverine tickets abroad, as determined by regulations, sold or issued in the country and those sold or issued abroad for Argentine residents on trips beginning in the national territory;

c) Donations and bequests to the national government for tourism purposes, unless the donor expressly stipulates that the assets be allocated to a specific jurisdiction;

d) Contributions from provincial, municipal governments, state departments, and development commissions;

e) Interests, surcharges, fines, and any other monetary penalty arising from non-compliance with the provisions of this law and other national laws regulating tourism activities;

f) Fees established in each case related to permits for providing tourism services;

g) Negotiation of securities issued by the national Executive Branch to promote tourism;

h) Proceeds from the sale of publications and other promotional items produced or marketed by the agency responsible for this law;

i) Proceeds from the sale, leasing, and granting of concessions of assets owned or administered by the enforcing authority, where applicable;

j) National taxes and contributions allocated by special laws for the promotion, development, and support of tourism infrastructure, equipment, and services;

k) Funds derived from services rendered to third parties and concessions granted;

l) Revenues obtained by the enforcing authority for any other reason.

m) This fund is established for a period of ten (10) years, starting from the enactment of this law.

In theory, the purpose of the National Tourism Law is to "foster, develop, promote, and regulate tourism activity and tourism resources through the determination of necessary mechanisms for the creation, conservation, protection, and utilization of national tourism resources and attractions, safeguarding sustainable development and optimizing quality, while establishing mechanisms for public and private sector participation and collaboration in tourism activity."

International air tickets in Argentina are also subject to migration fees (ARS 10,550), Aviation Security fees (ARS 1,477), security fees (ARS 8,440), the Airport Use Fee (USD 57 in the case of major airports for international flights to non-bordering countries), and the RG 4815 perception for income and personal assets (30% of the amount).

AUTOR

Redacción Aviacionline

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