ANNOUNCEMENT 09 Sep 2013In September 2013, the government of Argentina announced a targeted tax change.
NUMBER OF INTERVENTIONS
Decree 1.315 of 9 September 2013, published in Official Gazette of 16 September 2013 (in Spanish): http://www.infoleg.gob.ar/infolegInternet/anexos/215000-219999/219711/norma.htm
EY, tax alert of 16 September 2013: http://www.ey.com/GL/en/Services/Tax/International-Tax/Alert--Argentina-issues-additional-regulations-regarding-Software-Promotional-Regime
Chamber of Software Companies & IT Services of the Republic of Argentina (in Spanish) : http://www.cessi.org.ar/ver-noticias-entro-en-vigencia-la-nueva-ley-de-software-26-692-1525
On 9 September 2013, the Argentinian government adopted Presidential Decree 1,315/2013 regulating the 'Promotional Regime for the Software Industry' set forth by Law 25,922 and extended by Law 26,692. Companies that develop software receive the following benefits until 31 December 2019:
However, companies interested in the promotional regime are obliged to fulfill the following requirements:
The Law 26.692 took effect on 28 February 2014.