When you sell on Mercado Libre, the platform withholds gross receipts tax (Ingresos Brutos, or IIBB) before crediting your money. It does this through two regimes: SIRTAC (on card payments) and SIRCUPA (on account credits from Mercado Pago). The withholding rate depends on your province and whether you're registered for IIBB. If you didn't know this was happening, your real margin is lower than what you've been calculating.
What is Ingresos Brutos (IIBB) and why does Mercado Libre withhold it?
Ingresos Brutos is a provincial gross receipts tax that applies to almost all commercial activity in Argentina. Each province administers it — not ARCA (formerly AFIP). When you sell on Mercado Libre, the platform acts as a withholding agent: instead of waiting for you to declare and pay it yourself, Mercado Pago deducts the amount directly before crediting you.
The problem is silent: many sellers see their deposit is lower than expected, attribute it to Mercado Libre commissions, and move on. Mercado Libre commissions already take between 11.8% and 17.14% of each sale; adding IIBB withholdings on top without knowing it can destroy any profitability projection.
SIRTAC: the withholding on card payments
SIRTAC (Sistema de Recaudación y Control de Acreditaciones Bancarias) simplified IIBB withholdings on credit and debit card payments. Previously each province withheld separately; SIRTAC unified the mechanism into a single withholding that distributes across provinces adhering to the Convenio Multilateral.
When a buyer pays you by card through Mercado Pago, the processor withholds the IIBB amount in a single operation. The rate depends on the COMARB register: registered taxpayers with good compliance can have lower rates; unregistered sellers receive the maximum rate.
You can check your status on the register at the Comisión Arbitral del Convenio Multilateral (COMARB). If you don't appear as registered in the provinces where you sell, you're paying the highest rate with no way to recover it.
SIRCUPA: the withholding on Mercado Pago account credits
SIRCUPA (Sistema Informático de Recaudación y Control de Acreditaciones en Cuentas de Pago) was created by Resolution N.° 9/2022 of the Comisión Arbitral. Unlike SIRTAC, SIRCUPA applies when Mercado Pago credits money to your account as a Payment Services Provider (PSP).
Every time Mercado Pago transfers your sales funds to you, it may withhold IIBB before doing so. Participating provinces include Buenos Aires, Córdoba, Mendoza, and others. The rate is set by the COMARB register according to your tax status in each jurisdiction. For unregistered taxpayers, the rate can reach 5% or more.
Applied to millions of pesos in monthly sales, that's a figure you can't ignore. Check the specific rates at comarb.gov.ar or the regulations at ARCA. We don't publish a rates table because they vary by province, by register status, and are updated periodically.
The types of withholding that appear in your Mercado Libre settlement
| Type | Regime | When it applies | Recoverable? |
|---|---|---|---|
| IIBB withholding — card payment | SIRTAC | Buyer pays by credit or debit card | Yes, if registered for IIBB |
| IIBB withholding — MP account credit | SIRCUPA | Mercado Pago transfers funds to your account | Yes, if registered in adhering provinces |
| Income tax withholding (high-volume RI) | ARCA Resolution | VAT-registered (Responsable Inscripto) sellers only | Yes, as advance payment in income tax return |
If you're on monotributo (Argentina's simplified tax regime): monotributo does not replace Ingresos Brutos. Each province has its own rules on whether monotributistas must register for IIBB. In many provinces, above a certain monotributo category or sales volume, registration is mandatory. Check your province's rules or ask your accountant.
Where to find the withholding detail for your account
Mercado Libre generates a downloadable withholding report from your Seller Center: My account → Billing → Reports → Withholdings. The file breaks down by period, withholding type, and province. That document is the basis your accountant uses to claim the amounts as a credit on your provincial tax return.
Download that report monthly and hand it to your accountant before the return's due date. Without that data, withheld amounts can't be recovered even if you're entitled to them. Find the direct link in the Mercado Libre Seller Center.
Registered vs unregistered for IIBB: the difference that matters most
If you're registered for IIBB in the provinces where you sell, every peso Mercado Libre withholds is a tax credit. Your accountant applies it to your provincial return and you recover it as a reduced tax payment. The real cost is just the timing difference.
If you're not registered, Mercado Libre withholds anyway, but that money has nowhere to go on your return. The withheld amount becomes a permanent loss. And to make it worse, the unregistered rate is the highest in the regime.
If your Mercado Libre sales volume is already significant and withholdings are adding up to meaningful amounts each month, ask your accountant whether registering for IIBB makes sense. In many cases the rate reduction and recovery of withheld amounts more than offset the administrative burden.
Real scenario: A store in Buenos Aires billing $5,000,000 ARS per month on Mercado Libre can have IIBB withholdings ranging from $50,000 to $250,000 depending on its tax situation. If those withholdings aren't in the margin calculation, the business looks more profitable than it is. Mercado Libre's withholding report always has that information — you just need to download it and count it.
How Escalafy incorporates withholdings into real margin calculations
Calculating Mercado Libre's real margin requires adding: category commission + fixed fee + Mercado Pago fee + installment cost if applicable + Full fulfillment cost if applicable + IIBB withholdings. Doing that in a spreadsheet is possible but slow and error-prone.
Escalafy connects directly to your Mercado Libre and Mercado Pago accounts. It downloads all transactions, commissions, and withholdings automatically and aggregates them in a single dashboard. The result: the real net per sale, after everything. You can see which products are actually profitable and which are losing money, with real profitability by product in real time.
FAQs about Mercado Libre tax withholdings
Does Mercado Libre always withhold IIBB on every sale?
Not always. It depends on your status in the COMARB register and the provinces participating. If your CUIT (Argentine tax ID) has a zero rate or you're exempt, there may be no withholding. Verify at comarb.gov.ar before making any profitability projections.
Is the IIBB withholding the same as Mercado Libre's commission?
No. Mercado Libre commissions are the fee the marketplace charges for using the platform. IIBB withholdings are a provincial tax that Mercado Libre collects on your behalf. They're different items that appear separately in the settlement.
I'm on monotributo — does IIBB still apply to me?
It depends on your province. Monotributo replaces income tax and VAT, but not Ingresos Brutos. In many provinces, monotributistas in lower categories are exempt, but above higher categories or certain sales volumes, registration may be mandatory. Ask your accountant.
Can I deduct the withheld amount from my taxes?
Yes, if you're registered for IIBB in the provinces that withheld. Mercado Libre's withholding report serves as supporting documentation for your accountant to apply it as a credit on your provincial return. Without that report downloaded and handed over before the deadline, you can't recover it.
How do I see what was withheld in Escalafy?
Escalafy automatically downloads Mercado Libre withholding reports and includes them in the real margin calculation per sale. You can see the real net after commissions, withholdings, and costs in the profitability dashboard, without manually downloading or reconciling anything.
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