The creation of companies in Argentina is regulated by the General Companies Law (No. 19,550), allowing the establishment of a domestic legal entity or a branch domiciled in the national territory.
For companies headquartered abroad, the applicable law is formalized under Article 118, which states that such entities are governed by the laws of their country of incorporation.
Incorporation can be carried out under Article 123 or 124 of Law No. 19,550, depending on whether the main activity or headquarters is abroad or in Argentina. A company incorporated abroad with its headquarters or principal purpose located in Argentina is considered a local company for compliance with incorporation formalities, amendments, and operational control.
This law aims to promote new technologies, add value, foster quality employment, support the development of SMEs, and increase exports for companies engaged in knowledge-based services.
Valid until 2034, this legislation grants tax benefits to companies investing in innovative projects in key science and technology sectors.
The law provides that those who qualify for the promotion regime may obtain benefits such as accelerated depreciation of Corporate Income Tax in a single installment, early VAT refunds, and the issuance of a tax credit bond covering 50% of expenses related to contracting research and development (R&D) services with institutions within the National Public Science, Technology, and Innovation System.
This law aims to promote industrial development in Córdoba by offering tax benefits.
The duration of these benefits varies between 6 and 14 years, depending on whether the establishment is new or pre-existing and the type of industrial activities performed.
The law aims to promote the development, competitiveness, and innovation of industrial SMEs located or planning to locate in Córdoba, offering additional benefits to those established in the province's northwest region.
To be incorporated into the regime established by this law, applicants must submit an industrial project that pursues one or more of the following objectives:
Beneficiaries of this law enjoy fiscal stability for 10 years and a 100% exemption from
Turnover Tax, Stamp Tax, and Real Estate Tax during the same period. Additionally, the law
provides a subsidy for six months for each new permanent employee hired.
The incentive is 30% higher in the case of hiring:
This law aims to support the development, modernization, and competitiveness of Córdoba's industry by offering incentives for investment, technological development, internationalization, quality promotion, innovation, and the advancement of clusters. It also seeks to expand industrial capacities and enhance the potential of the province’s industry in areas such as Industry 4.0, the circular economy, R&D, and talent development.
