Some highlights of the article:
The executive order, which went into effect Jan. 2, offers tourists a direct and automatic refund of the 21 percent tax, one of the highest in the world. It removes the tax on all lodgings throughout the country’s 23 provinces, from upscale city hotels to rugged estancias in the countryside. It also applies to breakfast services associated with overnight stays.
The rebate is only available to visitors who can prove, with a valid passport or identification card, that they live abroad. They must also pay with a non-Argentine credit card or bank transfer from another country. The hotel will remove the charge at the time of billing.