Argentina currently levies a federal online gambling tax as an indirect tax on online betting.
This “online betting tax” is applicable to income derived from bets made in Argentina through any type of digital platform (irrespective of the location of the betting services).
A bet is considered to be placed in Argentina when the SIM card or the IP address of the electronic device used to place the bet is in the country, or when the address of the client or bank account from which the deposit is made is in Argentina.
Source BDO
