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LABOR MODERNIZATION LAW REGULATIONS
05-06-2026 // Through Decrees No. 407/2026, 408/2026 and 409/2026 (published in the Official Gazette on June 1, 2026), the National Executive Branch regulated various aspects of the Labor Modernization Law, including the Labor Assistance Fund (“FAL”) and the Registered Employment Promotion Regime.
General Inspection of Justice: Simplification of Regulations on Foreign Companies
27-05-2026 // Through General Resolution (IGJ) No. 4/2026, the General Inspection of Justice introduced several amendments to the regime applicable to companies incorporated abroad that wish to operate in Argentina or participate in local companies, with the aim of simplifying procedures and reducing administrative burdens, thereby facilitating processes related to foreign investments in the country.
Misiones – Suspensión del pago a cuenta IIBB
13-5-2025 // La Dirección General de Rentas de Misiones suspenderá de oficio el pago a cuenta desde el 1 de julio de 2026 hasta el 31 de diciembre de 2026 para contribuyentes cuyo total abonado por este régimen en el período fiscal inmediato anterior no supere los $10.000.000.
Autonomous City of Buenos Aires – Fiscal Transparency Regime
06-5-2025 // Pursuant to Resolution No. 169/2026, the Autonomous City of Buenos Aires has implemented a fiscal transparency regime applicable to the sale of goods and provision of services to end consumers.
Deep Reasoning in AI
23-04-26 // Deep reasoning in AI refers to a model’s ability to go beyond producing a quick, surface-level response and instead analyze multiple steps, compare alternatives, detect contradictions, and arrive at a more robust conclusion.
IGJ Resolution No. 1/2026: Validity of Acts of Unregistered Directors and Flexibilization of Guarantee Requirements
17-04-2026 // The IGJ reaffirms that the registration of authorities is declaratory; therefore, their acts are valid as from their appointment even if they have not been registered. Additionally, it confirms the continuity in office until replacement and allows sworn guarantees as a new form of security for directors.
NEW FOREIGN EXCHANGE REGULATIONS
17-04-2026 // Through Communication “A” 8417 (published in the Official Gazette on April 13, 2026), the Central Bank of the Argentine Republic (“BCRA”) introduced a series of amendments aimed at easing and adapting certain aspects of the current foreign exchange regime, which are summarized below.
REGLAMENTACION DEL REGIMEN DE INCENTIVO PARA MEDIANAS INVERSIONES (RIMI)
16-4-2025 // Mediante el Decreto 242/2026, el Poder Ejecutivo Nacional reglamentó el Régimen de Incentivo para Medianas Inversiones (RIMI) creado por la Ley 27.802, destinado a PyMes que realicen inversiones productivas (adquisición o fabricación de bienes muebles amortizables y realización de obras, a ser afectadas directamente al desarrollo de actividades productivas en el país) dentro del plazo de 2 años.
AGREEMENT FOR THE AVOIDANCE OF DOUBLE TAXATION BETWEEN ARGENTINA AND AUSTRIA
10-4-2025 // Through Law No. 27,803 (published in the Official Gazette on April 10, 2026), the Agreement entered into between the Argentine Republic and the Republic of Austria for the elimination of double taxation with respect to taxes on income and on capital, and for the prevention of tax evasion and avoidance, has been approved.