IRSA dividends subject to 7% withholding tax

IRSA Investments & Representations Inc. stated that the exchange rate applicable to foreign shareholders who exercised their option on October 27, 2026, was USD 1 = ARS 1,539.6218.

Available on EDGAR 10/29/2026 - 04:27 PM EDT Accepted by SEC EDGAR 10/29/2026 - 04:27 PM EDT Learn about SEC filing dates

Rhea-AI Filing Summary

IRSA Investments & Representations Inc. stated that the exchange rate applicable to foreign shareholders who exercised their option on October 27, 2026, was USD 1 = ARS 1,539.6218. Dividend distributions are subject to a 7% withholding tax under section 97 of the Income Tax Law.

Key Figures

Exchange rate: USD 1 = ARS 1,539.6218 Withholding tax: 7%

2 metrics

Exchange rate USD 1 = ARS 1,539.6218 Applicable to foreign shareholders who exercised their option on October 27, 2026

Withholding tax 7% Applies to dividend distributions under section 97 of the Income Tax Law

Key Terms

exchange rate, withholding tax, Income Tax Law

3 terms

exchange rate financial

"exchange rate applicable to foreign shareholders"

Exchange rate is the price of one currency expressed in another—for example, how many euros you receive for one US dollar. It matters to investors because changes in that price alter the reported profits, costs and value of assets for companies and portfolios that operate or hold money across borders; think of it like switching measurement units, where the same item can look bigger or smaller depending on the unit used.

withholding tax financial

"distribution of dividends is subject to the 7% withholding tax"

Withholding tax is a government-required portion of a payment—such as dividends, interest, or salary—that the payer keeps back and sends directly to tax authorities before the recipient receives the money. For investors it reduces the cash they actually get and changes the after-tax return on an investment; rates and refund or credit rules vary by country and can materially affect comparisons between similar investments, like a cashier holding part of a bill to cover taxes.

Income Tax Law regulatory

"established in section 97 of the Income Tax Law"

Income tax law is the set of government rules that determine how earnings—such as wages, business profits and investment returns—are measured and taxed. For investors, it matters because these rules change how much money companies and individuals keep after taxes, affecting corporate cash flow, dividend payouts, valuation and the real return on investments; think of it as the tolls a road system charges on every dollar earned.

FAQ

AI-generated questions and answers. How Rhea-AI works. Not financial advice.

What exchange rate applied to foreign shareholders exercising their option in IRS?

The applicable rate was USD 1 = ARS 1,539.6218 for foreign shareholders who exercised their option on October 27, 2026.

What withholding tax applies to IRS dividend distributions?

Dividend distributions are subject to a 7% withholding tax under section 97 of the Income Tax Law.

AI-generated analysis. How Rhea-AI works. Not financial advice.

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SECURITIES AND EXCHANGE COMMISSION

Washington, D.C.  20549

 FORM 6-K

 REPORT OF FOREIGN ISSUER

PURSUANT TO RULE 13a-16 OR 15b-16 OF

THE SECURITIES EXCHANGE ACT OF 1934

For the month of October, 2026

 IRSA Inversiones y Representaciones Sociedad Anonima

(Exact name of Registrant as specified in its charter)

IRSA Investments and Representations Inc.

(Translation of registrant´s name into English)

 Republic of Argentina

(Jurisdiction of incorporation or organization)

Carlos Della Paolera 261 9th Floor

(C1001ADA)

Buenos Aires, Argentina

 (Address of principal executive offices)

 Form 20-F ⌧ Form 40-F  ☐

Indicate by check mark whether the registrant by furnishing the information contained in this Form is also thereby furnishing the information to the Commission pursuant to Rule 12g3-2(b) under the Securities Exchange Act of 1934.

Yes ☐ No x

IRSA INVERSIONES Y REPRESENTACIONES SOCIEDAD ANONIMA

(THE “COMPANY”)

REPORT ON FORM 6-K

Attached is an English translation of the letter dated October 29, 2026, filed by the Company with the Bolsa de Comercio de Buenos Aires and the Comisión Nacional de Valores.

Buenos Aires, October 29, 2026 – IRSA Inversiones y Representaciones S.A. (NYSE:IRS;BYMA:IRSA) informs that the exchange rate applicable to foreign shareholders who exercised their option on October 27, 2026, is USD 1 = ARS 1,539.6218.

The distribution of dividends is subject to the 7% withholding tax established in section 97 of the Income Tax Law (Decree 824/2019 and modifications).

SIGNATURES

Pursuant to the requirements of the Securities and Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized, in the city of Buenos Aires, Argentina.

	IRSA Inversiones y Representaciones Sociedad Anónima
	By:	/s/ Saúl Zang
		Saúl Zang
October 29, 2026		Responsible for the Relationship with the Markets