Is the 30% surcharge paid or not paid? Why do hotels charge it but not airlines? If I buy a ticket today without the tax, can you claim that tax tomorrow?These are some of the many doubts that individuals have who, at this time, are deciding to buy a ticket or a package destined abroad.The tax, which was born with the Law of Social Solidarity and Productive Reactivation, aims to reduce the amount of dollars that are going to travel abroad and expenses with foreign currency card.However, given the lack of regulation of the regulations by the AFIP, the uncertainty generated a paralysis in the sector that contrasts with the sales boom that was experienced before the enactment of the regulations, which also taxed with 30 % buying dollars.Next, the keys to understanding the scope of the tax and what airlines and tourism agencies are doing.-In which cases does the 30% surcharge already apply?The PAIS tax is already in force for the hiring of all tourist services in foreign currency, other than air travel abroad, by sea or by land.This group includes the reservation of hotels outside the country, the rental of cars or the hiring of excursions or tickets for any tourist attraction, such as the visit to the One World tower in New York; the ascent to the Eiffel tower, in Paris, or passes for Disney.It does not matter that any of these concepts can be paid from Argentina and in pesos: these are services quoted in dollars and for which agencies, both retail and wholesale, must then turn the dollars to pay the provider of those services, whether the company that rents cars or the hotel instead of destination.What some frontline travel agencies are doing, when hiring a hotel, for example, is not providing a detailed breakdown of the incidence of the 30% tax during the purchase operation, preferring to detail it after paying with card."We do it to prevent this concept from negatively impacting the users' perception and giving up the purchase", they recognize from one of the leading companies.-Are the airlines charging 30%?At the moment, no airline, whether domestic or foreign, is charging buyers a 30% surcharge.Spokesmen of several airlines that were consulted by iProUP confirmed that the tax is not being applied for several reasons.The first of these is that there is no regulation that determines the way in which such assessment should be applied."Without the regulation, which gives us all the guidelines on how it is charged and how these funds are then transferred to the State, there is no way we can implement it," they explain from one of the companies.The problem is that none of the spokespersons consulted is aware of when that regulation will be implemented.There is another limitation: there is a need to "parameterize" the tax, which is the post-regulation step. That is, a kind of harmonization of the system so that all airlines are in tune with the tax modification."The aviation industry is fully regulated worldwide and Argentina is no exception. Every country has an airline that serves as a reference. So every time a fee or a tax is modified, the International Air Transport Association (IATA) upload those changes to the system so that all companies operate in the same way. So, there is no way to charge that 30% if it is not first regulated and then not parameterized, "they explain from one of the main players in the sector.On this point, from Despegar they confirm that "the PAIS tax provided by the Law of Social Solidarity and Productive Reactivation is not yet being charged, given that the airlines are waiting for their regulations where their scope will be clear.""This way we are communicating it to the customers at the time they make the purchase," they added.-Will 30% be charged retroactively?One of the great doubts that those who use their credit cards to acquire a ticket abroad without the surcharge have today is what will happen if during the next few days the Government finally regulates the regulations and demands the payment to the airlines.- Can companies charge that difference to the customer retroactively?From Takeoff, which would act as an intermediary between the buyer and the airline, they publish a legend when they want to acquire a ticket to fly outside the country: "For technical reasons, on international flights, the price does not include the 30% tax provided by the art 35 inc. e) of law COUNTRY No. 27,541. In the next few hours we will contact you to make the corresponding payment ".That is to say, they leave the door open to advance, a posteriori, with the payment of 30%.From one of the travel agencies that occupies the top 3 at the national level, they cannot guarantee that tomorrow those who bought today without the surcharge do not receive surprises in their summary: "Today we sell without 30% because we are not entitled to charge it But if the Government later decides to make it retroactive, then we will have to impact it on the customer's card. "However, doubts remain in the industry: if an individual acquires a ticket to Miami or Barcelona and pays it in pesos and in cash, how will the government claim that debt tomorrow?Beyond the doubts, nobody in the industry today can give guarantees that it is not retroactive, so they recommend taking this possibility into account when making a purchase.- Will there be airlines that "zafen" the tax?Here lies one of the great controversies that enclose the law that had a green light in Congress.It is that the text that was approved imposes the 30% surcharge on the "acquisition of land, air and water transport services, of passengers destined outside the country, to the extent that for the cancellation of the operation must be accessed to the single and exchange-free market for the purpose of acquiring corresponding foreign exchange in the terms established by the regulations ".What does this mean? That the transport companies that charge in pesos and then do not convert that money into dollars to turn them abroad, will not be affected by this surcharge.On the other hand, those who do have to send dollars to their parent companies must face this extra cost.Official sources confirmed to iProUp that Aerolineas Argentinas is included in the first group, as it is a national company.But other firms that have a business name and invoice in the country, such as Flybondi, Jetsmart, Andes and Latam Argentina, would also fall into that category, although they have not confirmed it since the latter company."These companies will not have to charge 30%," said a source close to one of those firms and asked strictly off the record.Beyond the flag line, there are companies that are subsidiaries of parent companies located abroad. However, having operating structures in Argentine territory and having expenses in local currency, they would not be urged to change to dollars those pesos that they receive for ticket sales abroad.The obligatory question is, what happens to the rest of the companies, such as American Airlines, Delta, Lufthansa or Alitalia, to name a few?In those cases, it would not be justified to leave those pesos in the local market and not convert them to dollars. So for each ticket sold then they must go to the exchange market, contrary to what the regulations provide as a condition to "get away" from the 30% tax.This opens a chapter with potential legal repercussions, since some companies have already warned that this would mean discriminatory treatment and that it could lead to future retaliation.Is that, tomorrow, the airlines that avoid the surcharge will be in a more competitive situation compared to the companies that must market their flights with that extra cost.-What happens with the packages?In the event that today you choose to buy a package to travel abroad, which includes the air and the hotel, what the agencies are doing is to collect the tax for the accommodation and warn the client that the surcharge is not included in the Airfare and that it will have to be paid soon.Thus, if you buy a package for two people to Miami to fly in January, staying in a four-star hotel, you must pay $ 370,000 base, adding $ 123,500 of general taxes, fees and charges and another $ 53,000 corresponding to the PAIS tax but Only for the hotel. The total amounts to $ 549,000, which should be added the flight surcharge, if it finally ends up applying.-How many dollars are going this way?When analyzing the ways in which dollars are spent on tourism, it is observed that:-The 17% of the total are dollars that the passenger transport companies acquire in the country, and then turn them to their parent companies. They are mostly airlines, but they are also included from cruises to long-distance buses.-A 12% of the dollars are bought by tour operators, that is, travel agencies that sell packages abroad. This category includes services such as lodging, excursions, park tickets and even car rental.That is to say, between both concepts 29% of the total goes. Considering that this year for the tourism account, $ 7,000 million will leave the country, this implies a total of $ 2 billion.Of course, to this figure we will have to add the card expenses that Argentines made abroad to pay for services, in person, abroad.However, by 2020 operators are already working with a sales projection between 30% and 40% lower than this year's.