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  • Service: Tax, International Corporate Tax, Global Compliance Management Services
  • Type: Regulatory update
  • Date: 12/20/2012

Argentina - Extension of incentives for capital goods, infrastructure projects 

December 20: Argentina’s congress passed legislation concerning tax incentives for capital goods and infrastructure investments.

Law N° 26.784 (published 5 November 2012) extends the effective period of the incentives regime for investments in capital goods and infrastructure, allowing taxpayers to apply for the incentives by 31 December 2013.


In general, the incentives are available for investments in projects made between 1 October 2010 and 31 December 2013, provided that the start-date for the projects was between 1 October 2007 and 30 September 2010.


Read a November 2012 report (Spanish) prepared by the KPMG member firm in Argentina: Novedaded Generales (2° semana de noviembre)




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