Argentina — regulatory corpus reference

Snapshot identity

Regulatory authorities

Tax-stability regimes (RIGI sector floors)

Stability scope (30 years from adhesion): Ganancias 25%, Bienes Personales VPU exemption, import duties on capital goods, export-duty exemption (post year 3, or year 2 strategic), free disposition of export proceeds (20% / 40% / 100% in years 1 / 2 / 3 from VPU puesta en marcha — not from adhesion), provincial-tax stability only in adhered provinces (15 provinces including Neuquén and Río Negro).

Adhesion window extended to 8 July 2027 by Decreto 105/2026.

Indigenous consultation

The federal Ley 26.160 (Emergencia Territorial Indígena) was operatively terminated on 10 December 2024 when DNU 1083/2024 derogated Decreto 805/2021 — the most recent extension keeping the emergency provisions (eviction moratorium + INAI relevamiento) in force. The underlying Ley 26.160 was not formally derogated (a DNU cannot derogate a law of equal rank), but its operative effect ended on that date. Convenio 169 OIT remains binding (constitutional rank, Art. 75 inc. 22 CN). Resolución INAI 53/2024 (B.O. 1 Oct 2024) separately abrogated Resolución 4811/96, eliminating the RE.NA.CI. registry and suspending pending personería applications.

For Neuquén, the operative procedure is provincial Ley NQN 3.401 — Procedimiento de Consulta Libre, Previa e Informada. Sancionada 29 Nov 2023; B.O. NQN 8 Dec 2023. (A predecessor procedural mechanism existed via Decreto NQN 0108/2023 from January 2023.) Recognized Mapuche communities in the Vaca Muerta footprint include (partial list):

• Lof Campo Maripe (Loma Campana)
• Kaxipayiñ (Mari Menuco / Barreales)
• Lof Logko Purrán
• Fvta Xayen (Néstor Kirchner gas pipeline trace)

Live test cases: Comunidad Mapuche Catalán & Confederación Indígena Neuquina v. Provincia del Neuquén (CSJN, 8 Apr 2021, consulta required for the creation of Villa Pehuenia municipality); Lof Kaxipayiñ recurso de impugnación administrativa against Decreto NQN 276/2025 (Decreto issued 7 Mar 2025; Kaxipayiñ filing May 2025 challenging YPF concessions La Angostura Sur I/II for lack of consulta previa).

MEM resource-adequacy programs

There is no formal "Resource Adequacy" market in Argentina in the PJM/CAISO sense. Behind-the-meter compute loads with no SADI interconnect are outside MEM jurisdiction entirely; off-grid revenue must flow through bilateral-private CapacityContract structures with settlement_path: bilateral_private.

BCRA capital-controls posture (post Comunicación "A" 8226)

The cepo was materially lifted for personas humanas on 14 April 2025 (Comunicación "A" 8226). Same date authorized dividend distribution to non-residents for fiscal years starting 1 January 2025; flexibilized commerce payment timelines; eliminated dólar blend (DNU 269/2025).

The peso floats within a band of ARS 1,000–1,400 per USD, widening 1%/month. BCRA buys at the floor and sells at the ceiling.

RIGI Art. 35 FX carve-out (Decreto 749/2024) grants VPUs free disposition of 20% / 40% / 100% of export proceeds at year 1 / 2 / 3 — measured from VPU puesta en marcha (operational commissioning), NOT from adhesion. Multiple secondary sources misstate this; the controlling text is the Decreto 749/2024 article cited above.

Stocks pre-2025 dividends and pre-13 December 2023 commerce debt remain subject to BOPREAL or specific procedures.

Open counsel-review items (the five RED questions)

The corpus surfaces five interpretive judgments that the schema cannot resolve without outside-counsel sign-off. Schema decisions can be made on the conservative defaults; production contracts cannot rely on the favourable reading until counsel confirms.

See Counsel review items for the full schema-flagging mechanism.

Source

import { ARGENTINA_CORPUS_2026_05 } from "@dmtr/energy/regulatory";

The constant is the canonical source — this page is a human-readable view onto the same data. To confirm any value, read the file: packages/energy/src/regulatory/argentina.ts.