Argentina business and legal glossary: Spanish terms explained in English

Key rules

These are the rules that explain how the vocabulary fits together. Each is developed on the linked topic page.

1. The hierarchy of norms and where they are published

• Constitution, treaties, laws. Congress passes leyes. Treaties approved by Congress rank above laws (CN art. 75(22)). A law enters into force after the eighth day of its official publication or on the day it sets (CCyC art. 5).
• Decrees. The President issues decretos reglamentarios to implement laws "taking care not to alter their spirit" (CN art. 99(2)). A DNU (decreto de necesidad y urgencia) has the force of law but may not deal with criminal, tax, electoral or political party matters (CN art. 99(3)). A DNU stays in force unless both chambers reject it; rejection must be express and repeals the decree without affecting rights acquired while it was in force (Law 26.122 arts. 22 and 24). Delegated decrees (decretos delegados) are issued under powers Congress delegates (CN art. 76).
• Agency rules. Below decrees come resoluciones (of ministries and agencies), resoluciones generales (RG, the standard form of ARCA, IGJ and CNV rules), disposiciones (issued by directorates such as the DNM) and the BCRA's comunicaciones. The BCRA consolidates its rules by topic in textos ordenados (t.o.).
• Official Gazette. National norms are published in the Boletín Oficial de la República Argentina (BO). Infoleg and argentina.gob.ar/normativa host the texts; Infoleg's "texto actualizado" (texact) incorporates amendments, its "texto original" (norma) does not.

2. Company vocabulary

• Sociedad exists when one or more persons, organised under one of the legal types, contribute to produce or exchange goods or services, sharing profits and losses; a single member company may only be an SA (LGS art. 1).
• SA: capital represented by acciones (shares); liability limited to the shares subscribed (LGS art. 163); minimum capital ARS 30,000,000 (art. 186, amount set by Decree 209/2024).
• SRL: capital divided into cuotas (quotas) of ARS 10 or multiples; 50 partners maximum; managed by gerentes (LGS arts. 146, 148 and 157).
• SAS: Law 27.349 type, governed by its own law and bylaws, LGS supplementary (art. 33); minimum capital two SMVM (art. 40).
• Estatuto / contrato social: the instrument of incorporation must state the partners' identity (LGS art. 11(1)), the name and domicile (11(2)), a "precise and determined" corporate purpose (11(3)), the capital in Argentine currency (11(4)), a fixed duration (11(5)), the organisation of management, supervision and meetings (11(6)) and the rules for profits and losses (11(7)). Since 1 August 2015 an SAU must pay its capital in full at incorporation (11(4); Law 27.077 set the CCyC entry into force on that date).
• A company exists as a regular company only from registration in the Registro Público (LGS art. 7); in CABA the registry is run by the IGJ (Law 22.315 arts. 3 and 4).
• Sociedad extranjera: governed by the law of its place of incorporation; may carry out isolated acts; for habitual activity it must register a branch (art. 118) and to hold shares in a local company it must register under art. 123 (LGS arts. 118 and 123).

3. Tax vocabulary

• National taxes are administered by ARCA under Law 11.683; returns are declaraciones juradas (art. 11); ARCA may require anticipos (art. 21) and appoint agentes de retención y percepción (art. 22); late payment bears interés resarcitorio (art. 37); collection in court is by ejecución fiscal (art. 92); appeals against assessments go, at the taxpayer's choice, to the Tribunal Fiscal de la Nación within 15 days (art. 76).
• Prescription of ARCA's powers: 5 years for registered taxpayers, reduced to 3 years where the taxpayer filed on time and paid, unless ARCA detects a significant discrepancy (Law 11.683 art. 56, as replaced by Law 27.799 art. 30, BO 2 January 2026).
• IVA: general rate 21%, 27% for certain utility supplies to registered taxpayers, and a rate equal to 50% of the general rate (10.5%) for listed goods and services (VAT Law art. 28). Output tax (débito fiscal) minus input tax (crédito fiscal) gives the tax due (arts. 11 and 12).
• Ganancias (income tax): companies pay on a progressive scale of 25%, 30% and 35% (ITL art. 73; ARCA scale 2026: 25% up to ARS 133,514,185.74; 30% up to ARS 1,335,141,857.38; 35% above); dividends to individuals and non residents bear 7% (art. 97).
• Invoices: classes A, B, C and E depend on the VAT status of issuer and buyer (RG 1415 arts. 15 to 17); electronic invoices have no tax effect until ARCA grants the CAE (RG 4291 art. 12).

4. Labour vocabulary

• Remuneración is what the worker must receive under the contract; it may not be below the minimum wage (LCT art. 103). The SMVM is set by the National Council; from 1 October 2026 it is ARS 391,200 per month (US$250.14), rising to ARS 398,800 (US$255.00) from 1 November and ARS 406,400 (US$259.86) from 1 December 2026 (CNEPYSMVYM Res. 4/2026 art. 1).
• Aguinaldo (SAC): one twelfth of annual pay, in two instalments due 30 June and 18 December, each computed as 50% of the highest monthly pay of the half year (LCT arts. 121 and 122); proportional SAC on termination (art. 123).
• Período de prueba: first 6 months of an indefinite contract; collective agreements may extend it to 8 months (employers with 6 to 100 workers) or 1 year (up to 5 workers) (LCT art. 92 bis).
• Preaviso: 15 days from the worker; from the employer 1 month (up to 5 years' seniority) or 2 months (more than 5 years); none during probation (LCT art. 231, inciso b) as replaced by Law 27.802 art. 48).
• Indemnización por antigüedad: one month's pay per year of service or fraction above 3 months, on the best monthly normal and habitual pay of the last year, excluding SAC, vacation pay and non monthly bonuses; capped at three times the average CCT pay, but the cap may not cut the base below 67% of the worker's pay; minimum one month (LCT art. 245, as replaced by Law 27.802 art. 51).
• Vacaciones: 14, 21, 28 or 35 calendar days depending on seniority at 31 December (LCT art. 150); paid at monthly salary divided by 25 per day (art. 155).

5. FX and payments vocabulary

• The mercado de cambios (MLC) is the free exchange market created by Decree 260/2002 art. 1 (as replaced by Law 27.444 art. 132). Every FX trade must go through an entity authorised by the BCRA; the rate is freely agreed; each trade is recorded in a boleto de cambio (FX rules points 1.1, 1.3 and 1.4).
• Breaches fall under the Ley de Régimen Penal Cambiario: dealing in exchange without an authorised institution is an offence, with fines up to 10 times the amount on a first offence (Law 19.359, t.o. 1995, arts. 1(a) and 2(a)).
• Companies need conformidad previa of the BCRA to buy currency for formación de activos externos (point 3.10). For most other outflows, a company must declare that it has not sold securities for foreign currency or swapped securities for external assets in the previous 90 days and will not in the next 90 (points 3.16.3.1 and 3.16.3.2).
• Every bank account has a CBU, every fintech payment account a CVU, and either can carry an alias; instant transfer schemes must show holder, currency, CUIT, CUIL or CDI and judicial account status (BCRA Transferencias, normas complementarias, point 2.4).

6. Identity and residence vocabulary

• The DNI is issued exclusively by the RENAPER and is mandatory proof of identity (Law 17.671 arts. 1 and 13). Foreign residents receive a DNI once their residence is granted (Law 25.871 arts. 30 to 33).
• Residence categories are permanente, temporaria and transitoria (Law 25.871 art. 20); applications are filed online through the DNM's RaDEX system.

The glossary, A to Z

Abbreviations used in the Norm column: CN (Constitution), CCyC (Civil and Commercial Code), LGS (General Companies Law 19.550), LCT (Employment Contract Law 20.744), LPT (Tax Procedure Law 11.683), ITL (Income Tax Law), VAT Law (t.o. 1997), CA (Customs Code, Law 22.415), FX rules (BCRA "Exterior y Cambios", t.o. 14 September 2026), RG (General Resolution), IGJ Rules (Annex A of IGJ RG 15/2024 as amended).

A

B

C

D

E

F

G

H

I

J

L

M

N

O

P

Q

R

S

T

U

V

Z

Decoding example 1: a sentence from the BCRA FX rules, term by term

The sentence below is point 3.10 of the BCRA consolidated text "Exterior y Cambios" (t.o. 14 September 2026). It is the single rule most often behind the phrase "companies are still under the cepo".

"El acceso al mercado de cambios por parte de personas jurídicas que no sean entidades autorizadas a operar en cambios, gobiernos locales, Fondos Comunes de Inversión, Fideicomisos y otras universalidades constituidas en el país, requerirá la conformidad previa del BCRA para la formación de activos externos (códigos de conceptos A01, A02, A03, A04, A06, A07, A08, A09, A14 y A24) y para la operatoria con derivados (código de concepto A05) en la medida que no encuadre en el punto 3.12.1."

Plain English: "Companies, provinces, mutual funds, trusts and similar entities set up in Argentina may not buy dollars in the official market to save or invest abroad, or to settle most derivatives, unless the BCRA approves each case." Resident individuals are under a different point (3.8) and, since 14 April 2025, can buy without a cap if they meet its conditions (Com. A 8226). What this sentence does not say is just as important: it does not stop a company from paying imports, services, debt or dividends through the MLC; those have their own points (3.1 to 3.5) and the sworn statements of point 3.16.

A second, shorter fragment shows the cross restriction vocabulary (point 3.16.3.1): "en el día en que solicita el acceso al mercado y en los 90 (noventa) días corridos anteriores... no ha concertado ventas en el país de títulos valores con liquidación en moneda extranjera; no ha realizado canjes de títulos valores emitidos por residentes por activos externos". Decoded: días corridos are calendar days, not business days; ventas de títulos valores con liquidación en moneda extranjera are the sale leg of a MEP or CCL trade; canjes... por activos externos are swaps of local securities for foreign assets. A company that did a CCL trade on 1 October 2026 cannot access the MLC for, say, an import payment until 90 calendar days have passed without needing BCRA approval.

Step by step

1. Identify the issuer. The heading tells you the rank: Ley, Decreto, DNU, Resolución General (ARCA, IGJ, CNV, UIF), Comunicación "A" (BCRA), Disposición (directorate). Check the Norm column for the matching entry.
2. Check that the text is current. On Infoleg use the "texto actualizado" when it exists; on the BCRA site use the consolidated text (texto ordenado) and note its date and "última comunicación incorporada". A law is in force after the eighth day of publication unless it says otherwise (CCyC art. 5).
3. Mark every defined term. BCRA texts define terms in their first section (for example "mercado de cambios", "entidades" and "clientes" in FX rules points 1.1 and 1.2). Laws define them in early articles (Law 21.382 art. 2; ITL art. 73 for "sociedades de capital").
4. Look up each acronym in this glossary, then follow the guide link for the operative rule.
5. Watch for double meanings: retenciones, MEP, CDI, cámara, síndico, caución.
6. Convert amounts with a date. Write the peso figure, the date of the rule and the conversion rate used. Thresholds update often (SMVM monthly, monotributo every January and July, income tax scales yearly).
7. Keep the source. Save the BO page or Infoleg link; foreign counterparties and auditors usually ask for it.

Time: minutes per document once the vocabulary is familiar. Cost: none, all official sources are free online. Online vs paper: everything cited here is published online (BO, Infoleg, argentina.gob.ar/normativa, bcra.gob.ar, arca.gob.ar).

Costs and timelines

Table 1. Rates and thresholds that define common terms

Table 2. Deadlines that come with the vocabulary

Table 3. Timeline of norms that created or changed the terms

Worked examples

Example 2: an invoice decoded term by term, with the numbers

Facts. Consultora Sur SRL, a VAT registered (responsable inscripto) consulting firm in CABA, invoices Industrias Norte SA, also responsable inscripto, for consulting services in October 2026. Net price ARS 2,000,000. Electronic invoice issued through ARCA's "Comprobantes en línea" service. No other payment from Industrias Norte to Consultora Sur in the month. The figures are illustrative.

Step 1. Which class of invoice? Seller and buyer are both VAT registered, so the invoice is Factura A (RG 1415 art. 15(a)). Had the buyer been an individual consumer it would be a Factura B showing "IVA Contenido" (art. 15(b); RG 5614/2024). Had the seller been a monotributista, it would be a Factura C with no VAT (art. 16).

Step 2. What the header must show (RG 1415 Annex II, A, I and II):

Step 3. The amounts.

VAT is 2,000,000 x 21% = 420,000 (VAT Law art. 28). For the seller the 420,000 is débito fiscal (art. 11); for the buyer it is crédito fiscal it can deduct (art. 12).

Step 4. What the payer withholds. Industrias Norte is a withholding agent for income tax under RG 830 (it is an SA, RG 830 art. 4). Consulting is code 94 ("locaciones de obra y/o servicios no ejecutados en relación de dependencia"), 2% for a registered payee over a monthly non taxable amount of ARS 67,170 (RG 830 Anexo VIII, image of RG 4525 updated):

• Base: 2,000,000 minus 67,170 = 1,932,830 (VAT excluded from the base).
• Withholding: 1,932,830 x 2% = ARS 38,656.60 (US$24.72).
• Paid to the seller: 2,420,000 minus 38,656.60 = ARS 2,381,343.40 (US$1,522.70).

The seller credits the 38,656.60 against its own income tax with the withholding certificate. A VAT withholding (RG 2854) and a provincial gross income tax withholding may also apply depending on the buyer's agent status; they are left out of the arithmetic.

Step 5. The bank tax on the way in. When the 2,381,343.40 is credited to Consultora Sur's current account, the bank collects 0.6% under the bank debit and credit tax: 2,381,343.40 x 0.6% = ARS 14,288.06 (US$9.14) (Law 25.413 art. 1(a)). The buyer's bank collects another 0.6% on the debit side. As a general rule 33% of the tax is creditable against income tax (Decree 380/2001 art. 13).

Result. Of an invoice of ARS 2,420,000, the seller sees ARS 2,367,055.34 in its account after the income tax withholding and the bank tax on the credit, before any IIBB withholding (SIRCREB) and before paying the 420,000 of VAT to ARCA.

Example 3: a final settlement (liquidación final) decoded

Facts. An employee hired on 1 March 2021 is dismissed without cause (despido sin justa causa) without notice (sin preaviso) on 15 October 2026. Best monthly normal and habitual pay (mejor remuneración mensual, normal y habitual): ARS 2,400,000 (US$1,534.62). Assume this is below the CCT cap of art. 245 (unconfirmed). Vacations for 2026 not yet taken.

Notes on the vocabulary: SAC, vacation pay and non monthly bonuses are excluded from the art. 245 base since Law 27.802 (LCT art. 245, second paragraph). Whether SAC is also owed on the notice pay and the month integration, and whether vacation days are computed by calendar or working days in the proportional formula, are practice points the sources do not settle (unconfirmed). Social security contributions and income tax apply to the salary items but not to severance in the general rule (Law 24.241 art. 7 excludes severance from the contribution base) (unconfirmed). If the employer has joined a FAL, the fund can pay the severance (LCT art. 245, last paragraphs; Law 27.802 arts. 58 to 60).

Example 4: what the capital words cost

The SA 25% figure follows LGS arts. 166(2) and 187 as described on the SA page; the SAS 25% follows Law 27.349 art. 41.

Practical traps

• "Retenciones" is two different things. In a farm or export context it means export duties (CA art. 724); in an invoice or payment context it means tax withheld (LPT art. 22). Ask which one.
• "MEP" in a bank form may not be the dólar MEP. The BCRA's Mercado Electrónico de Pagos is an interbank payment system; the dólar MEP is a securities trade. See the MEP and CCL page.
• "CDI" no longer means what older guides say for individuals. Since 2 March 2026 a foreign individual director or shareholder needs a CUIT (RG 5803/2025 art. 6). Bank and registry forms printed earlier may still ask for a CDI.
• "AFIP" in a contract or form. Not an error, but update templates to ARCA; Decree 953/2024 dissolved AFIP.
• "Factura B" is not a lesser invoice. A business that receives a B invoice cannot deduct the VAT; if you are VAT registered, give your CUIT and ask for an A invoice.
• Consumer invoices now need ID above ARS 10,000,000. Since 1 July 2026 (RG 1415 Annex II, as amended by RG 5866/2026).
• "Cuotas" vs "acciones". An SRL has quotas, an SA or SAS has shares; IGJ filings and transfer rules differ.
• "Días" in tax law are business days. Law 11.683 art. 4 counts only administrative business days; the BCRA's 90 day rule counts calendar days (días corridos).
• Severance vocabulary changed in March 2026. Older texts that include SAC in the severance base or speak of statutory fines for unregistered work describe repealed rules.
• The minimum wage moves monthly in late 2026. The SAS minimum capital changes with it (Law 27.349 art. 40).
• Not every term has a legal definition. Cepo, blue, brecha and cueva are slang; contracts should refer to the BCRA rules instead.
• Provincial terms differ. The IIBB rate, the stamp tax rate and the name of the local tax agency (AGIP in CABA, ARBA in Buenos Aires Province) depend on the jurisdiction (unconfirmed).

Recent changes

• 25 October 2024: Decree 953/2024 dissolves AFIP and creates ARCA.
• 13 December 2024: RG 5614/2024: consumer invoices show "IVA Contenido" and "Otros Impuestos Nacionales Indirectos".
• 22 December 2024: last day of the PAIS tax (as recited in RG 5720/2025).
• 14 April 2025: Com. A 8226 frees resident individuals from FX caps; the exchange band starts.
• 26 September 2025: Com. A 8336 restores the 90 day securities promise for individuals buying official dollars.
• 2 January 2026: Law 27.799 in force (3 year prescription for compliant taxpayers).
• 6 March 2026: Law 27.802 published: new LCT arts. 23, 124, 231(b), 245; FAL; RIMI.
• 2 March 2026: RG 5803/2025 in force: CUIT for non resident individuals.
• 1 July 2026: final consumer ID threshold ARS 10,000,000 (RG 5866/2026).
• 22 September 2026: IGJ RG 11/2026: "any lawful activity" purpose for SAS in CABA.
• 1 September to 1 December 2026: four SMVM steps (Res. 4/2026).

Pending changes

• FAL start date. Decree 1228/2026 sets 1 December 2026; ARCA RG 5907/2026 starts collection with the November 2026 period. The conflict is unresolved in the sources (unconfirmed).
• Platform work regime. Law 27.802 Title XII has no implementing regulation in the sources (unconfirmed).
• Collective agreement contribution cap. The 2% cap on solidarity contributions (Law 14.250 art. 9 as replaced) is suspended by injunction for CCT 130/75 and CCT 781/20 (unconfirmed).
• Law 26.122 reform. No amending law appears on Infoleg as of 26 October 2026.
• Data protection bill. The AAIP publishes a draft new personal data law; not enacted (unconfirmed).
• SA minimum capital update. The Executive may update ARS 30,000,000 at any time (LGS art. 186).

FAQ

1. Is ARCA the same as AFIP? Legally ARCA is a new entity that replaced AFIP (Decree 953/2024 arts. 1 and 2). In practice it took over AFIP's functions, staff systems and resolutions; references to AFIP in RG 1415, 3561 and 4291 are read as references to ARCA (RG 5614/2024 art. 7).

2. What is the difference between CUIT, CUIL and CDI? CUIT is the tax ID of anyone with tax obligations, including companies and, since March 2026, non resident individuals. CUIL is the worker's social security number. CDI is now a residual key for diplomatic missions and entities with no tax reason to hold a CUIT (RG 5803/2025 arts. 6, 19 and 20).

3. What does "cepo" mean legally? Nothing; it is slang. The legal rules are the BCRA "Exterior y Cambios" text. For companies the main remaining restriction is BCRA prior approval to buy currency for savings or investment abroad (point 3.10) and the 90 day cross restriction (point 3.16.3).

4. Are dólar MEP and CCL legal? Yes, when done through a CNV registered broker, because they are securities trades, not FX trades outside the market. Using informal dealers is an offence under the Criminal Exchange Regime (Law 19.359 arts. 1 and 2). Companies that use MEP or CCL lose MLC access for 90 days.

5. Is the aguinaldo a bonus I can negotiate away? No. It is a statutory part of pay: one twelfth of annual remuneration, paid on 30 June and 18 December (LCT arts. 121 and 122).

6. What is the difference between an SA, an SRL and an SAS? Shares and a board for the SA (minimum ARS 30,000,000); quotas and managers for the SRL (no minimum, up to 50 partners); a flexible Law 27.349 company for the SAS (two minimum wages). See the entity pages linked in the glossary.

7. Who is an "escribano" and do I need one? A notary is a public official whose deeds are public instruments (CCyC arts. 289 and 299). You need one for SA incorporations, real estate transfers, many powers of attorney and signature certifications for the IGJ.

8. What is a DNU and can Congress overturn it? A decree with force of law issued by the President in urgent circumstances, excluding criminal, tax, electoral and party matters (CN art. 99(3)). It stays in force unless both chambers expressly reject it (Law 26.122 arts. 22 and 24).

9. What are "expensas" in a lease? Charges for the common parts of a building under horizontal property (CCyC art. 2048). Leases should say who pays ordinary and extraordinary expensas.

10. What do the letters on an invoice mean? A: between VAT registered parties, VAT shown; B: to consumers and exempt buyers, VAT included; C: issued by monotributistas and exempt persons; E: exports (RG 1415 arts. 15 to 17).

11. What is RaDEX? The DNM's online residence application system; after filing, the applicant attends one appointment for biometrics and originals.

12. Where do I find the official text of a rule mentioned here? Infoleg (servicios.infoleg.gob.ar), argentina.gob.ar/normativa, the Boletín Oficial site, bcra.gob.ar for consolidated BCRA texts and biblioteca.arca.gob.ar for ARCA resolutions. The Sources list below gives the URLs used for this page.

Primary sources

• Constitution of the Argentine Nation, arts. 43, 75, 76, 99, 129
• Civil and Commercial Code, Law 26.994, arts. 5, 141, 289, 296, 299, 320, 362, 363, 765, 1170, 1187, 1198, 1251, 1319, 1442, 1463, 1525, 1574, 1666, 2037, 2048, 2129, 2205, 2219, 25
• General Companies Law 19.550, arts. 1, 5, 7, 10, 11, 21, 62, 66, 70, 73, 101, 118, 123, 146, 148, 157, 163, 186, 234, 235, 243, 255, 261, 284, 299
• Law 27.349 (SAS)
• Law 22.315 (IGJ), arts. 1, 3, 4
• Employment Contract Law 20.744, arts. 21, 23, 92 bis, 103, 116, 121 to 124, 150, 155, 156, 231 to 233, 240, 245
• Law 27.802, Labour Modernisation (BO 6 March 2026)
• Tax Procedure Law 11.683 (t.o. 1998), arts. 3, 4, 11, 21, 22, 37, 56, 76, 92
• Law 27.799 (BO 2 January 2026), arts. 30, 43
• Income Tax Law, t.o. Decree 824/2019, arts. 1, 73, 97, 105
• AFIP RG 1415/2003 (invoicing), updated text, arts. 8, 12 to 18, Annex II
• AFIP RG 4291/2018 (electronic invoicing), updated text, art. 12
• ARCA RG 5614/2024 (consumer tax transparency, BO 13 December 2024), arts. 1, 2, 7, 8
• ARCA RG 5803/2025 (registration, BO 24 December 2025)
• Law 25.413 (bank tax), updated text
• Law 23.966 Title VI (personal assets tax)
• Law 24.977 (monotributo) and ARCA category table from 1 August 2026
• Law 23.548 (tax sharing), art. 9
• Convenio Multilateral, arts. 1, 2
• Decree 953/2024 (ARCA), arts. 1 to 3 (BO 25 October 2024)
• Law 26.122 (decree control), arts. 22 to 24
• DNU 70/2023
• Law 27.742 (Bases), arts. 164, 169, 173
• BCRA, Exterior y Cambios, texto ordenado al 14/09/2026, points 1.1 to 1.9, 3.10, 3.16.3
• BCRA, Sistema Nacional de Pagos: Transferencias, normas complementarias, t.o. 08/09/2026, point 2.4
• BCRA, Proveedores de servicios de pago, t.o. 02/10/2026, point 1.4.1
• BCRA Com. A 8226
• Law 25.246 (AML), arts. 4 bis, 5, 6, 20
• Law 26.831 (capital markets)
• Law 23.576 (negotiable obligations), art. 1
• Law 24.083 (mutual funds), art. 1
• Law 21.526 (financial entities), art. 1
• Law 24.522 (insolvency), arts. 1, 5, 69, 77
• Law 24.557 (work risks), arts. 1, 3
• Law 23.660 (health funds), arts. 1, 16
• Law 24.241 (pensions), arts. 7, 11
• Law 23.458 (Apostille Convention)
• Law 25.506 (digital signature)
• Law 25.871 (migration), arts. 20, 30 to 33
• Decree 616/2010, art. 22
• Law 17.671 (identification, RENAPER, DNI), arts. 1, 13
• Law 22.362 (trademarks), arts. 1, 4, 5
• Law 11.867 (transfer of businesses), arts. 1, 2, original text
• Customs Code, Law 22.415, arts. 36, 37, 635, 642, 724, 725
• Law 26.589 (mediation)
• Law 24.240 (consumer protection)
• Decree 746/2017 (AAIP)
• Law 27.440 (productive financing, FCE)
• Law 24.452 (cheques)
• Infoleg searches used to locate norms for this page

Related pages

• Latest changes
• Argentina compliance calendar 2026: every recurring filing for a company
• Your first 90 days doing business in Argentina: a step by step plan
• Who regulates what in Argentina: a map of agencies for investors