G/TRIMS/Q/ARG/4  
5 February 2018 
(18-0768) Page: 1/2 
Committee on Trade -Related Investment Measures  Original:  Spanish  
 
  ARGENTINA - ACT 27.263 ON THE DEVELOPMENT AND STRENGTHENING  
REGIME OF ARGENTINE AUTOPARTISM, PUBLISHED IN THE  
OFFICIAL BULLETIN ON 1 AUGUST 2016  
REPLIES TO QUESTIONS FROM MEXICO1 
The following communication , dated 1 February  2018, is being circulated at th e request of the 
delegation of  Argentina.  
 
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Question 1  
 
At the meeting of the Committee on Trade -Related Investment Measures held in 
May 2017, Argentina observed that the Act establishing the Development and 
Strengthening Regime of Argentin e Autopartism, which provides tax benefits and 
incentives, entered into force on 7 December  2016. Given the above, could Argentina 
please provide an update on the latest steps that it has taken towards implementing this 
Act in accordance with WTO obligatio ns? 
 
Reply 
 
As indicated in the replies  to the question s posed by Mexico in the framework of this Committee 
(G/TRIMS/Q/ARG/2), the r egime established in Act 27 .263 was regulated by Resolution 
No. 599-E/2016 of the Industry and Services Secretariat of the M inistry of Production , which was 
published in the Official Bulletin  of the Argentine Republic on 7 December  2016, the date on which 
the regime  entered into force . The legislation  is supplemented by Resolution  No. 811-E/2017 of 
the Ministry of Production , published in the Official Bulletin on 13 October  2017, which establishes 
the formalities for issuing  the electronic tax credit bonds provided for under the regime and in 
Resolution No. 4149-E/2017 of the Federal Public Revenue Administration (AFIP), publish ed in the 
Official Bulletin on  27 October  2017, which sets out the procedure f or the use of these bonds on 
an IT platform . 
 
Question  2 
 
How many people are enrolled in the programme governed by Act 27 .263 on the 
Development and Strengthening Regime of Arge ntine Autopartism?  
 
Reply 
 
Since 7 December  2016, when Act 27 .263 entered into force , a total of five enterprises have 
enrolled . Enrolment  can be requested by any enterprise that meets the requirements established 
in Article 3 of Act 27 .263, and the terms and conditions set out in Resolu tion No. 599-E/2016 of 
the Industry and Services Secretariat of the Ministry of Production . 
                                                
1 G/TRIMS/Q/ARG/3.  G/TRIMS/Q/ARG/4  
- 2 - 
  Question  3 
 
How many persons, including manufacturers, assemblers and/or distributors of 
automobiles and automobile parts, as well a s tax credit transferees, have received tax 
benefits for enrolling in the programme?  
 
Reply 
 
At the time of drafting  these replies, the provisions established in Chapter II of Act 27 .263 had not 
become effective . The authority responsible for implementing the regime will determine the date 
as from which these provisions will apply for each enterprise that requested enrolment.  
 
Question  4 
 
To date, how much have these individuals received in benefits?  
 
Reply 
 
As specified in the reply to question 3, the prov isions established in Chapter II of Act 27 .263 had 
not become effective at the time of drafting  these replies, which means that no benefits have been  
grante d. 
 
Question  5 
 
Are there any individuals from countries other than Argentina who have benefitted fr om 
the regime of Argentine  autopartism governed by Act 27. 263 on the Development and 
Strengthening Regime of Argentine Autopartism ? If so, could Argentina specify the 
nationalities of these persons?  
 
Reply 
 
In none of its provisions does Act 27 .263 make a distinction based on the nationality of the 
investor for the purpose of determining eligibility to enrol in and benefit from the regime . It should 
be noted th at, to date, the  enterprises that have  requested enrolment in the regime have not been  
from Argent ina, but rather from countries such as Japan, Italy, France and the United States.  
 
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