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Law No. 27.430 of December 27, 2017, on Taxes (as amended up to Law 27.591 of November 17, 2020), Argentina

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Year of Version 2020 Dates Amended up to: December 14, 2020 Entry into force: December 30, 2017 Published: December 29, 2017 Adopted: December 27, 2017 Type of Text IP-related Laws Subject Matter Transfer of Technology Notes This consolidated version of Law No. 27. 430 of December 27, 2017 (hereinafter the "consolidated Law"), on Taxes takes into account amendments up to "Law 27.591 of November 17, 2020, on the General Budget of the National Administration for Fiscal Year 2021", which was published in the Official Gazette on December 14, 2020. Article 111 under Chapter XI of the said amending Law 27.591 repealed paragraphs d), e) and f) of Article 128 under Chapter 4 of the consolidated Law. The amendments introduced by Law 27.613 of February 24, 202, on the Promotional Regime for Construction and Access to Housing (entered into force on March 13, 2021) are not yet included in the consolidated Law. In regards to the IP-related issues, Article 81 under Chapter II, Title I of the consolidated Law repealed Article 9 of Law No. 22.426 of March 12, 1981, on the Transfer of Technology. This amendment came into effect on December 30, 2017.

Available Texts Main text(s) Main text(s) Spanish Ley N° 27.430 de 27 de diciembre de 2017 sobre impuestos a la ganacia (con las modificaciones introducidas de la Ley 27.591 de 17 de noviembre de 2020) PDF
Legislation Amends (1 text(s)) Amends (1 text(s))
Law No. 22.426 of March 23, 1981, on Transfer of Technology (as amended up to Law No. 27.430 of December 29, 2017) (AR182)

WIPO Lex No. AR221