Bajo_Cero, would you please inform me how applicable rule(s) would work in the following scenarios:
If a foreign woman is either a proper temporary resident OR permanent resident of Argentina and earns no money there and therefore owes no income tax to Argentina, how would she get that 35% 'tax' she paid for airfares she purchased on her foreign credit card back since it cannot be deducted from Argentine income tax she owes for the reason that she owes none?
What if one fact only is changed: the woman is residing in Argentina as a foreign resident 'pensionista' alone OR as such under her foreign spouse's pensonista' residency (which is what married foreign women about to retire to Argentina had to do when my husband and I looked into 'pensionista status in 2012)? How would she get that 35% back when her status as a 'pensionista' is merely 'piggybacked' off her husband as a type of addendum to him even though the foreign credit card she used is hers alone and she pays that credit card bill from her personal bank account in the couple's country?
Am I right to think that nobody actually gets that 35% back as cash because it can only be used as a tax deduction and NOT as a tax rebate?? If so, this would mean that a legal foreign resident who earned no income in Arg would not get that 35% she paid back in any manner whereas someone who earned money in Argentina (and paid taxes) would as a tax deduction.
I know you earlier said that permanent residents only can claim this 35% tax back but pensionistas are obliged to transfer a stated sum of money from abroad to their Argentine bank account every month for 3 years from the date they become temporary residents. It would be discriminatory if they couldn't get that 35% tax back because they're temporary residents and because they happen to not owe any Argentine income tax when they've made such a heavy financial commitment to become temporary residents.
I understand that if one owes a tax, he owes it even if it's onerous. It's what happens after he's paid this 35% online to an airline (not reimbursed by the airline) when who gets it back or not and how from the Argentine government becomes hairy. I'm not used to a tax tagged onto a consumer purchase becoming melded with income tax obligations and deductions.