Home Argentina national Argentina: Law 15,339 — Province of Buenos Aires adheres to the Knowledge Economy Promotion Regime

Argentina: Law 15,339 — Province of Buenos Aires adheres to the Knowledge Economy Promotion Regime


In short

By means of Provincial Law 15.339 (“Provincial law“), published in the Official Gazette of the Province of Buenos Aires on June 7, 2022, the Province of Buenos Aires has adhered to the Promotional regime of the knowledge economy (“Regime“).

By joining the Regime, by granting tax benefits, the Province of Buenos Aires (“Province“) aims to promote — within its territorial scope — the development of activities that apply the use of knowledge and the digitization of information to obtain goods, provide services and/or improve processes.


  1. On point

Activities promoted

  • The list of promoted activities included in the provincial law (“Activities promoted“) is appended hereto. The list of promoted activities may be expanded and/or modified by the enforcement authority — to be determined by the executive branch of the province — with prior notification to the province’s tax authority (“Tax authority“).
  • Some of the activities promoted are the development and fine-tuning of software products, computer equipment consulting services, data processing, data hosting and services for the use of digital platforms for the marketing of goods and Services.

NeCo Registry

  • Provincial legislation also creates the Knowledge Economy Node Program (“NeCo“) for the purposes of developing the activities promoted, designing public policies for science, technology and production and creating new productive sectors in the province.


  • Legal persons that (i) are located in the territory of the province, (ii) carry out – as their main activity – one of the promoted activities, (iii) can prove their registration with the national regime and (iv) are registered with of the NeCo Registry (“Beneficiaries“) will be eligible for benefits under provincial law.

Benefits, stability and tax treatment for beneficiaries

  • Those wishing to access benefits under provincial law must register with the NeCo Registry. Enrollees will enjoy stability of benefits, with respect to their promoted activity(ies), from the date they are duly notified of their enrollment in the NeCo Registry and until the duration maximum period during which the national law and its amendments remain in force. effective (December 31, 2029), including possible extensions.
  • Certain gross income tax exemptions corresponding to income derived from the development of the promoted activities are granted to micro, small and medium-sized enterprises and large enterprises.
  • Special advantages will be granted to the 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 period during which the national law and its modifications will be in force (December 31, 2022), including its possible extensions and the provisions of the possible regulation. of provincial law.


  • Some of the penalties provided by provincial law for failure to comply with its provisions or filing/reporting false information are suspension of benefits from three months to one year, cancellation of the plan, revocation of registration in as a beneficiary, the payment of unpaid taxes (plus interest) and prohibition to re-enter the register of beneficiaries.

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Martin Roth

Martín Roth is a partner in the M&A, Real Estate and TMT practice groups of Baker McKenzie’s office in Buenos Aires. Martín has over 13 years of extensive domestic and international transaction experience, focusing on the real estate and TMT sectors. Prior to joining Baker McKenzie, he worked as a trainee lawyer in Corporate, Banking/Finance and Litigation at a local law firm in Argentina. From 2007 to 2012, he worked in Baker McKenzie’s office in Buenos Aires. From 2013 to 2016 he worked as an independent lawyer in another law firm. Martín joined the Buenos Aires office in 2016 and was named partner in July 2019.