G/SCM/N/253/ARG  
G/SCM/N/284/ARG  
G/SCM/N/315/ARG  
 
29 January 2018  
(18-0653) Page: 1/7 
Committee on Subsidies and Countervailing Measures  Original: Spanish  
 
  
SUBSIDIES  
NEW AND FULL NOTIFIC ATION PURSUANT TO AR TICLE XVI :1 OF 
THE GATT 1994 AND  ARTICLE 25 OF THE AG REEMENT ON  
SUBSIDIES AND  COUNTERVAILING MEASU RES 
ARGENTINA  
The following communication, dated 23 January 2018, is being circulated at the request of the 
delegation of Argentina . 
 
_______________  
 
 
The following notification constitutes Argentina's subsidies notifi cation for the period 
1 January  2011 to 30  June 201 6. 
 
This notification does not prejudge the nature or legal status of the programmes herein under the 
GATT 1994 and Articles 1 and 2 of the Agreement on Subsidies and Countervailing Measures 
(SCM  Agreement ). Data may reflect approximations, estimates or pr eliminary information. 
Technical or legal inaccuracies may have been inadvertently introduced in the text in the attempt 
to make the description of the programmes sufficiently illustrative, but also straightforward and 
concise. For information purposes, Ar gentina has included certain programmes which arguably are 
not specific within the meaning of the Agreement . 
 
  G/SCM/N/253/ARG • G/SCM/N/284/ARG • G/SCM/N/315/ARG  
 
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  1  MINING  
1. Title of the programme  
 
Law 10.273 – Tax exemptions  
Law 24.196 – Mining investment  
Law 24.228 – Federal Mining Agreement  
Law 24.402 – Value added tax (VAT) payment financing scheme  
 
2. Period covered by the notification  
 
1 January  2011 to 30 June 2016 
 
3. Policy objective and/or purpose  
 
The purpose of the legislation in this area  is to encourage mining activities in order to contribute to 
the country's development, ensure the rational exploitation of mining resources, generate 
employment and diversify regional economies . 
 
4. Background and authority  
 
Law 10.273 : Published in the Boletín Oficial  (Official Journal  (OJ)) of 17 Novemb er 1917, as 
amended  by: 
 
- Decree  5760/58  
 
Law 24.196 : Published in the OJ of  24 May 1993, as amended by : 
 
- Decree  2.686/93: Published in the OJ of  3 January  1994 
- Decree  1.089/03: Published in the OJ of 9 May 2003 
- AFIP General Resolution 2019/06: Published in the OJ of  21 March  2006 
- Decree  1722/2011: Published in the OJ of 26 October  2011 
- Resolution  12/2012 of the Secretariat for Mining : Published in the OJ of  28 May 2012 
- Resolution  13/2012 of the Secretariat for Mining : Published in the OJ of  28 May 2012 
- Resolution  54/2012 of the Secretariat for Mining : Published in the OJ of  
5 December  2012 
- Law 25.429: Published in the OJ of  1 June 2001 
 
Law 24.228 : Published in the OJ of  2 August  1993, as amended by : 
 
- Decree  1.591/93: Published in the OJ of  2 August  1993 
 
Law 24.402 : Published in the OJ of  9 December  1994, as amended by : 
 
- Decree  779/95: Published in the OJ of  5 June 1995 
- Decree  216/96: Published in the OJ of  6 March  1996 
- Decree  1.343/99: Published in the OJ of  18 November  1999 
- Decree  349/00: Published in the OJ of  3 May 2000 
- Decree  1.188/01: Published in the OJ of  24 September  2001 
 
5. Form of the subsidy  
 
Law 10.273: Tax exemptions  
Law 24.196: Tax stability . Tax concessions  and exemptions . Customs exemptions . 
Law 24.228: Tax elimination  
Law 24.402: Financing payment of v alue added tax 
 
6. To whom and how the subsidy is provided  
 
Law 10.273  (amendment to Article 270 of the Mining Code): the tax exemptions relate to mines 
under concession to private individuals . G/SCM/N/253/ARG • G/SCM/N/284/ARG • G/SCM/N/315/ARG  
 
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  Law 24.196 : All natural persons domiciled in Argentina and legal persons incorporated in the 
country or authorized to act within its territory that are engaged in the mining activities set out in 
Article 5 thereof are eligible for the regime . The tax stability granted under  this Law means that 
enterprises engaged in mining activities within the framework of this investment regime are not 
liable, beyo nd the total tax burden, to increases in the taxes and duties, of whatever description, 
imposed by the national, provincial or municipal authorities adopting this regime or to the 
introduction of new taxes which would legally apply to them, as subject to s uch authorities.  It also 
applies to the foreign -exchange and tariff regimes, excluding exchange parity and refunds, 
repayments and/or drawback of taxes on account of export activities.  It does not apply to VAT. 
Tax stability is granted for 30 years from th e date of submission of the feasibility study for the 
mining ventures coming under the regime.  
 
Law 24.228 : The provinces are called upon to eliminate taxes on mining activities from their 
legislation pursuant to points 9 and 10 of the Federal Mining Agree ment. 
 
Law 24.402 : Institutes a regime for financing payment of VAT through credit lines granted by 
financial entities. The beneficiaries are the purchasers or importers of the goods referred to in 
Article 1 of the Law, inasmuch as they are intended for the producti on process, and persons 
subject to the regime established under Law 24.196 that invest in civil and construction works to 
provide the infrastructure required for the production of goods . 
 
7. Total amount  
 
Lack of data makes such calculations impossible . 
 
8. Duration  
 
Although Law 24.402  has not been repealed, its period of applicability has expired.  
 
The legislation does not stipulate end dates for the other programmes . 
 
9. Trade effects  
 
No data available . 
 
2  FOREST RY ACTIVITY  
1. Title of the p rogramme  
 
Law 25.080  - Investment in Cultivated Woodland  
 
2. Period covered by the notification  
 
1 January  2011 to 30 June 2016 
 
3. Policy objective and/or purpose  
 
The considerable development potential of Argentina's forestry sector has thus far barely been 
explored. The purpose of the legislation in this area is therefore to promote forestry activity 
throughout the country, in the interests of  fostering  medium - and long -term investment and 
generating employment.  
 
4. Background and author ity 
 
Law 25.080 : Published in the OJ of  19 January  1999, as amended or supplemented by the 
following legislation : 
 
- Law 26.432: Published in the OJ of  29 December  2008 
- SAGyP Resolution  33/2013: Published in the OJ of  8 January  2014 
- Former SAGPyA Resolution  851/2005: Published in the OJ of  1 November  2005 
- SAGyP Resolution  102/2010: Published in the OJ of  11 March  2010 
- SAGyP Resolution  91/2011: Published in the OJ of  11 February  2011 G/SCM/N/253/ARG • G/SCM/N/284/ARG • G/SCM/N/315/ARG  
 
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  - Joint Resolution  AFIP 10/2001 – former SAGPyA 157/2001: Published in the OJ of  
14 March  2001 
- AFIP General Resolution 1042/2001: Published in the OJ of  16 July 2001 
- Former SAGPyA Resolution  1051/2001: Published in the OJ of  24 December  2001 
- SAGyP Resolution  76/2011: Published in the OJ of  11 December  2011 
- SAGyP Resolution  281/2012: Published in the OJ of  16 September  2012 
- SAGyP Resolution  415/2013: Published in the OJ of  22 October  2013 
- SAGyP Resolution  190/2015: Published in the OJ of  26 May 2015 
 
5. Form of the subsidy  
 
Non-repayable economic support and fiscal benefits  
 
6. To whom and how the subsidy is provided  
 
Law 25.080 : Beneficiari es are natural or legal persons making actual investments in the activities 
covered by the Law.  
 
Non-repayable economic support  is a money amount which is calculated per hectare and varies 
according to zone, species and forestry activity, as determined by the implementing authority. 
Fiscal benefits are granted to natural or legal persons engaged in activities covered by the Law , 
which provides tax stability and exemptions.  
 
7. Total amount  
 
The total non -repayable amounts disbursed for economic support in the period  2011-2016 were as 
follows : 
 
Year Amount  ($) 
2011 81,161,981.65  
2012 149,795,080.16  
2013 99,999,934.84  
2014 122,353,597.05  
2015 100,585,088.11  
2016 133,524,871.97 (estimate)  
Grand total  687,420,553.78 (estimate)  
Source : Undersecretariat for Industrial Forestry Development – Minist ry of Agroindustr y. 
 
8. Duration  
 
The benefits granted under  Law 25.080  apply to all undertakings approved within ten years of the 
enactment of the Law  and any extensions thereof and amendments thereto.  
Fiscal benefits such as " tax stability" are granted for a period of up to 30 years from the date of 
approval of the corresponding project. The implementing authority may, according to the species 
planted, extend the period to up to 50 years.  
 
9. Trade effects  
 
No data available . 
 
3  FREE ZONES  
1. Title of the programme  
 
Law 24.331 - Free Zones   
Law 25.005 - Free Zones  
 
2. Period covered by the notification  
 
1 January  2011 to 30 June 2016 G/SCM/N/253/ARG • G/SCM/N/284/ARG • G/SCM/N/315/ARG  
 
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3. Policy objective and/or purpose  
 
As stated  in Article 4 of Law 24.331 : "The objective of the free zones shall be to stimulate trade 
and industrial export activity, helping to extend to investment and employment the increase in 
efficiency and reduction in costs associated with the activities developing within such zones. The 
free zones shall functi on in accordance with national trade policy, shall contribute to the growth 
and competitiveness of the economy and shall be fully incorporated into the regional integration 
process" ( see Annex) . 
 
4. Background and authority  
 
Law 24.331 : Published in the OJ  of 17 June 1994  
Law 25.005 : Published in the OJ of  18 August  1998, as amended by : 
 
Decree  932/98: Published in the OJ of  18 August  1998 
 
5. Form of the subsidy  
 
- Exemption from duties on the importation for consumption of goods entering the free zone 
and goods leaving the free zone for third countries. Charges for services effectively supplied 
are excluded from the se exemption s (Articles 24 and 25 of Law 24.331 ). 
 
- Exemption from the payment of national taxes on basic services supplied within the free 
zone. For this purpose, basic services mean those involving the provision of 
telecommunications, gas, electricity, running water , and drainage and treatment of sewage . 
 
There are no economic prohibitions in force . 
 
6. To whom and how the subsidy is provided  
 
The exemptions benefit persons engaged in activities within the free zone in accordance with 
Law 24.331 . 
 
7. Total amount  
 
Lack of data makes such calculations impossible . 
 
8. Duration  
 
Benefits under this legislation apply from the commencement of activities within the free zone, in 
accordance with the conditions established by Law 24.331 . 
 
9. Trade effects  
 
No data available . 
 
4  CAPITAL GOODS, INFOR MATION TECHNOLOGY AN D TELECOMMUNICATIONS  REGIME  
1. Title of the programme  
 
Decree  379/2001  – Capital Go ods, Information Technology and Telecommunications Regime  
Decree  502/2001  – Capital Goods, Information Technology and Telecommunications Regime  
 
2. Period covered by the notification  
 
1 January  2011 to 31 December  2016 
 
3. Policy objective and/or purpose  
 
As stated  in Article 1  of Decree 502/2001 , this is a  regime in support of  manufacturers in the 
capital goods, information technology and telecommunication s sectors .  G/SCM/N/253/ARG • G/SCM/N/284/ARG • G/SCM/N/315/ARG  
 
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  4. Background and authority  
 
Decree  502/2001 : Published in the OJ of  2 May 2001  
Decree  379/2001 : Published in the OJ of  30 March  2001, as amended by :  
 
- Former ME Resolution  8/2001: Published in the OJ of  27 March  2001 
- Former ME Resolution  27/2001: Published in the OJ of  10 April 2001 
- Decree  594/2004: Published in the OJ of  13 May 2004 
- Decree  201/2006: Published in the OJ of  24 February  2006 
- Former SICPYME Resolution  224/2006: Published in the OJ of  28 July 2006 
- Former SICPYME Resolution  542/2006: Published in the OJ of  3 January  2007 
- Decree  2316/2008: Published in the OJ of  7 January  2009 
- Decree  917/2010: Published in the OJ of  8 July 2010 
- Decree  362/2011: Published in the OJ of  30 March  2011 
- Decree  430/2012: Published in the OJ of  21 March  2012 
- Decree  1027/2012: Published in the OJ of  2 May 2012 
- Decree  480/2013: Published in the OJ of  2 May 2013 
- Decree  1591/2013: Published in the OJ of  23 October  2013 
- Decree  965/2014: Published in the OJ of  23 June 2014 
- Decree  2512/2014: Published in the OJ of  19 December  2014 
- Decree  451/2015: Published in the OJ of  20 March 2015 
- Decree  1424/2015: Published in the OJ of  28 July 2015 
- Decree  51/2016: Published in the OJ of  8 January  2016 
 
5. Form of the subsidy  
 
The benefit consists in a transferable tax credit bond , equivalent to a percentage of sales, in the 
case of goods that are classified in the list set out in the annex to Decree 379/2001.  
 
6. To whom and how the subsidy is provided  
 
The exemptions benefit manufacturers in the capital goods, information technology and 
telecommunication s secto rs. 
 
7. Total amount  
 
Lack of data makes such calculations impossible . 
 
8. Duration  
 
The validity of the regime was extended to 30 June 2016 under Decree 51/2016 . 
 
9. Trade effects  
 
No data available . 
  G/SCM/N/253/ARG • G/SCM/N/284/ARG • G/SCM/N/315/ARG  
 
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  ANNEX: FREE ZONES  
Resolution  898/95    Río Gallegos and Caleta Olivia , Province of  Santa Cruz  
Resolution  33/96    Sierra Grande , Province of  Río Negro  
Resolution  33/96    Justo Daract , Province of  San Luis  
Resolution  70/96    Zapala , Province of Neuquén  
Resolution  78/96    Frías, Province of Santiago del Estero  
Resolution  79/96    Jachal , Province of San Juan  
Resolution  696/99    Cruz Alta , Province of  Tucumán  
Resolution  1019/01   Comodoro Rivadavia , Province of Chubut  
Resolution  719/99    General Pico , Province of La Pampa  
Resolution  1074/01   Salta, Province of  Salta 
Resolution  553/96    Perico and La Puna , Province of Jujuy  
Resolution  587/99    Luján de Cuyo , Province of Mendoza  
Resolution  768/96    Villa Constitución , Province of Santa Fe  
Resolution  541/99    Córdoba , Province of Córdoba  
Resolution  1240/02   La Plata , Province of Buenos Aires  
Resolution  165/97    Paso de los Libres , Province of Corrientes  
Resolution  322/97    San Fernando , Province of Chaco  
Resolution  634/97    Clorinda , Province of  Formosa  
Resolution  964/97    Chamical and Felipe Varela , Province of La Rio ja 
Resolution  855/98    Tinogasta , Province of  Catamarca  
Resolution  1230/02   Puerto Iguazú , Province of  Misiones  
Resolution  442/01    Bahía Blanca Cnel . Rosales , Province of  Buenos Aires , 
Resolution  2422/08   C. del Uruguay , Province of  Entre Ríos  
 
All of the se Resolutions were issued by the Ministry responsible for the Federal Public Revenue 
Administration.  
 
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