Argentina: Law 15,339 — The province of Buenos Aires adheres to the Knowledge Economy Promotional Regime

In brief

By means of Provincial Law 15,339 ("Provincial Law"), published in the Official Gazette of the Province of Buenos Aires on 7 June 2022, the province of Buenos Aires adhered to the Knowledge Economy Promotional Regime ("Regime").

By adhering to the Regime, through granting tax benefits, the province of Buenos Aires ("Province") seeks to promote — within its territorial scope — the development of those activities that apply the use of knowledge and the digitalization of information to obtain goods, provide services and/or improve processes.

In focus

Promoted activities

  • The list of promoted activities included in the Provincial Law ("Promoted Activities") is attached as an Annex to the same. The Promoted Activities list may be extended and/or modified by the enforcement authority — to be determined by the Executive Branch of the Province — with prior notice to the Tax Authority of the Province ("Tax Authority").
  • Some of the Promoted Activities are the development and fine-tuning of software products, consulting services in computer equipment, data processing, data hosting and services for the use of digital platforms for the commercialization of goods and services.

NeCo registry

  • The Provincial Law also creates the Knowledge Economy Node Program ("NeCo") for purposes of developing the Promoted Activities, designing public policies for science, technology and production and creating new productive sectors in the Province. 


  • Legal entities that (i) are located in the territory of the Province, (ii) develop — as their main activity — any of the Promoted Activities, (iii) can evidence their registration with the national regime and (iv) are registered with the NeCo registry ("Beneficiaries") will be eligible for the benefits set forth by the Provincial Law.

Benefits, stability and tax treatment for Beneficiaries

  • Those who wish to access the benefits set forth by the Provincial Law must register in the NeCo registry. The registered subjects will enjoy the stability of the benefits, with respect to their Promoted Activity/Activities, from the date on which they are duly notified of their registration in the NeCo registry and until the maximum term in which the national law and its amendments remain in force (31 December 2029), including any eventual extensions.
  • Certain exemptions to the gross income tax corresponding to the income obtained from the development of the Promoted Activities are provided to micro, small and medium-sized companies and large companies. 
  • Special benefits will be granted to poles and/or parks and/or technological districts.
  • The continuity of the benefits granted will be revalidated once every two years and up to the maximum term in which the national law and amendments thereof will be in force (31 December 2022), including its eventual extensions and the provisions of the eventual regulation of the Provincial Law.


  • Some of the penalties set forth by the Provincial Law for not complying with its provisions or for filing/declaring false information are the suspension of benefits from three months to one year, cancellation of the Regime, revocation of registration as a Beneficiary, payment of taxes not paid (plus interest) and being barred from re-registering in the Beneficiary registry.

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