Argentina’s General Inspection of Justice (IGJ) has introduced a series of reforms through General Resolution 4/2026 aimed at simplifying and harmonizing the requirements applicable to foreign companies operating in Argentina. The reform focuses on companies governed by Sections 118 and 123 of the General Companies Law.
What is the purpose of this reform?
The new measures are designed to reduce administrative costs, streamline registration procedures, and align Argentina’s corporate framework with international standards. At the same time, the authorities continue to maintain controls related to anti-money laundering, beneficial ownership identification, and tax transparency.
Key changes in Argentina
One of the most significant developments is the simplification of the initial registration process. Documentary requirements have been reduced for foreign companies investing in local entities, allowing the submission of updated consolidated versions of articles of association and corporate amendments. The reform also simplifies the formalities surrounding the appointment and acceptance of legal representatives, enabling the simultaneous registration of both the foreign company and the local entity in which it will participate. This is expected to significantly accelerate the establishment of new investments.
The resolution also modernizes procedures relating to foreign documentation and changes of jurisdiction. Its objective is to standardize the requirements for transfers to and from the Autonomous City of Buenos Aires. In addition, it expands the use of digital documents issued abroad, provided they are duly apostilled and their authenticity, integrity, and traceability can be verified.
From an accounting and corporate compliance perspective, the obligation to submit financial statements for branches and permanent establishments remains in place. However, companies will no longer be required to submit a beneficial ownership affidavit with every filing. The reform also introduces greater flexibility in proving capital contributions from the parent company, allowing remittances to be evidenced through bank accounts held abroad.
Furthermore, companies may now request the legalization of accounting and corporate books, as well as authorization to maintain accounting records electronically or through digital systems, at the same time as their registration application. This contributes to a more efficient management of corporate compliance obligations.
Finally, the regulation introduces a protection mechanism for local legal representatives of foreign companies. If a resignation is not formally accepted by the parent company, the representative may request the registration of their resignation directly before the IGJ after 90 days, provided that proper notice has been served. In these cases, the representative must report the status of the legalized corporate books and designate an address within the City of Buenos Aires where those records will be kept.
The new regulation entered into force at the end of May 2026, representing another important step toward modernizing and simplifying Argentina’s corporate framework for foreign entities.
Expanding into Argentina
Argentina’s recent government reforms are designed to encourage foreign investment by making it easier for international companies to establish and operate in the country.
At Auxadi, our local specialists can support your market entry into Argentina, helping you navigate the country’s legal, tax, and corporate requirements with confidence. Contact our experts to discuss your expansion plans.
About Auxadi
With 26 subsidiaries across Europe, the United States, and Latin America, Auxadi is today the leading Spanish accounting firm serving multinational companies and real estate investment funds. Through its technology-driven approach and strong client-focused culture, Auxadi acts as an extension of its clients’ finance departments worldwide, providing accounting, tax, payroll, transfer pricing, and corporate legal services.
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Author:
Julieta Eidelstein
Tax Manager – AR
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All information contained in this publication is up to date on 2026. This content has been prepared for general guidance on matters of interest only, and does not constitute professional advice. You should not act upon the information contained in this chart without obtaining specific professional advice.No representation or warranty (express or implied) is given as to the accuracy or completeness of the information contained in this content, and, to the extent permitted by law, AUXADI does not accept or assume any liability, responsibility or duty of care for any consequences of you or anyone else acting, or refraining to act, in reliance on the information contained in this chart or for any decision based on it.