Why is my bank withholding IIBB (SIRCREB) and how do I get it back?

Last verified: 27 Oct 2026 · Status: Changing

Short answer. Your province or the City put your CUIT on the monthly SIRCREB list, so banks withhold a coded rate (0.01% to 5.00%) from account credits as an advance of gross income tax (IIBB). Deduct it in your monthly IIBB return. Excess is carried forward, cut by a rate reduction request, or refunded in nominal pesos.

As of 26 Oct 2026. Rules in force at that date.

Key rules

What SIRCREB is. The Comisión Arbitral approved SIRCREB in RG CA 104/2004 (art. 1), in force 1 October 2004 (art. 6), with all Central Bank regulated banks as agents (art. 2). The amounts are a payment on account of IIBB (Comarb SIRCREB page).

Who is on the list, and at what rate. Each jurisdiction builds its own padrón (Annex I, jurisdictions, point 3), published to banks on the penultimate business day of the month before it applies, with a letter per taxpayer that sets the rate (RG CA 6/2023 Annex I, I.2.2). That PDF leaves the letter table blank; the last legible one runs from A 0.01% through L 1.00% to Z 5.00% (RG CA 11/2008 art. 1) (unconfirmed). Examples:

Province of Buenos Aires (ARBA), Convenio taxpayers: 1% by default, 0.10% construction, 0.50% transport, 0.80% liberal professions, 4% if no returns were filed in the last six months (DN B 79/2004, t.o. RN 8/2009, art. 7). Local PBA taxpayers are on ARBA's own list, same A to Z scale, on 100% of peso credits (RN 38/2018 arts. 3 and 7).
City of Buenos Aires (AGIP): risk level 3 pays 4% and level 4 the highest rate in force (Res. 479/AGIP/2025 art. 7). AGIP's base SIRCREB resolution (ordinary rates, excluded credits) was not in the sources (unconfirmed).

Excluded credits (PBA text). Salaries, pensions and bank loans; transfers between accounts of the same holder, except by cheque, including your own CVU; goods export proceeds, including prefinancing; and transfers from abroad (DN B 79/2004 art. 6(1), (5), (14) and (17); RN 38/2018 art. 9(1), (3), (6) and (8)). DN B 79 does not apply to US dollar accounts (art. 1).

Using it. The bank statement is the receipt (RG CA 104/2004 Annex I, taxpayers, point 1). Amounts are deducted in the advance of the month withheld, split by coefficients shown in SIFERE WEB Consultas (points 2 and 3; RG CA 8/2015, per the Comarb page). In PBA an excess carries forward to later advances (DN B 79/2004 art. 11).

Getting it back. * Bank error: the bank may refund directly within nine ten day periods; later, only through the Comarb Administrative Committee (RG CA 6/2023 Annex I, I.2.4). ARBA's text says 90 days (DN B 79/2004 art. 5). * Wrong attribution (no activity there, wrong coefficient, existing credit balance): claim to the Administrative Committee (RG CA 104/2004 Annex I, point 4). * Exempt income: the City may only withhold on taxed operations and must offer an "agile" refund when it cannot separate them (CABA Fiscal Code art. 25). Goods and services exports are exempt (art. 298(11), (23)). AGIP refunds SIRCREB in pesos "at the same value" (AGIP SIRCREB page),. * Lower rate: AGIP attenuation covers SIRCREB (Res. 329/AGIP/2019 art. 3). It needs 12 months of returns filed and a six month excess above twice average monthly tax (art. 5(a), (c)), lasts up to six months (art. 9), and is denied at risk levels 2 to 4 (art. 7). In PBA: reduction (RN 64/2010 art. 1(a)), or exclusion if no activity is taxed (art. 25; RN 38/2018 arts. 5(d), 6). * PBA refund: abbreviated online claim up to ARS 3,500,000 for balances over two months old (RN 59/2020 art. 5).

What changes the answer

Jurisdiction. Each jurisdiction writes its own exclusions. PBA excludes transfers from abroad (DN B 79 art. 6(17)); whether a peso credit produced by the bank's conversion of a foreign transfer counts is not stated in the text (unconfirmed).
Convenio Multilateral. SIRCREB is split by coefficient, so a province may collect where you already hold a balance, a listed claim ground (RG CA 104/2004 Annex I, point 4.4).
Monotributo. ARBA may exclude simplified regime taxpayers from collection regimes (PBA Fiscal Code art. 227 quinquies); the City excludes them from the risk matrix (Res. 479 art. 12). Whether either keeps them off the bank list was not found (unconfirmed).
Not registered for IIBB. SIRCREB reaches taxpayers on a padrón (DN B 79 art. 4); PBA's local regime reaches anyone subject to ARBA taxes (RN 38/2018 art. 2). Unregistered, you have no return to deduct it in: register or claim exclusion (unconfirmed).

Worked examples

Facts. A software developer, a local IIBB taxpayer in the City (not monotributo), bills a US client USD 2,000, credited in pesos on 23 Oct 2026 at an assumed BCRA Com. A 3500 rate of ARS 1,528.2630 (bank rate differs) (unconfirmed). Assumed SIRCREB letter L, 1.00% (unconfirmed). USD at dólar MEP ARS 1,563.90 on 23 Oct 2026 (brief's figure (unconfirmed); /data/mep/).

Step or item	Time	Cost ARS	Cost USD (MEP)
Export credit in pesos (2,000 × 1,528.2630)	23 Oct 2026	3,056,526.00	1,954.43
SIRCREB withheld at 1.00%	same day	30,565.26	19.54
Same at 4.00% (AGIP risk level 3)	same day	122,261.04	78.18
Refund request at AGIP	no published time (unconfirmed)	no fee found (unconfirmed)	n/a

Credit: 2,000 × 1,528.2630 = ARS 3,056,526.00.
Withholding: 3,056,526.00 × 1.00% = ARS 30,565.26 (US$ 19.54).
Tax on this income: zero, an exempt service export (CF art. 298(23)).
Result: ARS 30,565.26 is a credit. With taxed local sales, deduct it in October's return. If you only export it piles up: claim the refund under CF art. 25 and request attenuation once the Res. 329 art. 5(c) test is met.

Cost to do it: no fee found; the cost is the nominal peso balance locked up for a period AGIP does not publish (unconfirmed).

Practical traps

Checking the 25th. Older texts (RG CA 104/2004; DN B 79 art. 4) say the 25th. Since 21 June 2023 it is the penultimate business day (RG CA 6/2023 art. 2, Annex I.2.2).
Stale ARBA cross reference. DN B 79 art. 11 points to DN B 1/2004 art. 485, repealed by RN 48/2010. Use RN 64/2010.
Confusing it with the bank tax. The national tax on debits and credits is separate.

FAQ

Where do I see it? On your bank statement, labelled "REGIMEN RECAUDACIÓN SIRCREB" in PBA (DN B 79 art. 10), and in SIFERE WEB Consultas.

Can the bank just give it back? Only errors, such as an excluded credit (RG CA 6/2023 Annex I, I.2.4). Rate disputes go to the jurisdiction.

Is the refund adjusted for inflation? No. AGIP refunds the same peso value; interest runs only from the claim (CABA CF art. 67).

Published 27 Oct 2026 from our research draft. Points marked (unconfirmed) have not yet been checked against the official text; rely on the primary sources linked below.