Track your days in Argentina during a manually selected 12-calendar-month period beginning with your qualifying stay under temporary immigration permission. For a 365-day period, 275 days of presence corresponds to no more than 90 days of absence; use 276 for a 366-day period. Reaching this count before the period ends does not establish tax residency: the full 12 months must elapse. This is a planning aid, not a legal determination. Applicable immigration status, exceptions and legal day-counting rules must also be checked. Obtaining permanent residence is a separate basis for tax residency.
https://servicioscf.afip.gob.ar/publico/abc/ABCpaso2.aspx?cat=2568
Argentina Tax Residency — Presence Tracker
275 days within a user-selected 12-month period