Exhibit 8.1



List of Subsidiaries







|Globant S.A.U.                                |  | Spain           |  | 100% Globant S.A. (Luxembourg)                
|--------------------------------------------- |  | --------------- |  | ----------------------------------------------
|Software Product Creation S.L.                |  | Spain           |  | 100% Globant S.A.U.                           
|4.0 S.R.L.                                    |  | Argentina       |  | 99.99% Globant S.A.U.                         
|                                              |  |                 |  | 00.01% Software Product Creation SL           
|Sistemas Globales Buenos Aires S.R.L.         |  | Argentina       |  | 99.99% Globant S.A.U.                         
|                                              |  |                 |  | 00.01% Software Product Creation SL           
|Sistemas Colombia S.A.S.                      |  | Colombia        |  | 99.99% Globant S.A.U.                         
|                                              |  |                 |  | 00.01% Software Product Creation SL           
|Globant, LLC                                  |  | USA             |  | 100% Globant S.A.U.                           
|Sistemas Globales Uruguay S.A.                |  | Uruguay         |  | 100% Globant S.A.U.                           
|Sistemas UK Ltd.                              |  | England & Wales |  | 100% Globant S.A.U.                           
|Sistemas Globales Chile Asesorías Ltda.       |  | Chile           |  | 95.00% Globant S.A.U.                         
|                                              |  |                 |  | 05.00% Software Product Creation S.L.         
|Global Systems Outsourcing S. de R.L. de C.V. |  | Mexico          |  | 99.99% Globant S.A.U.                         
|                                              |  |                 |  | 00.01% 4.0 S.R.L.                             
|IAFH Global S.A.                              |  | Argentina       |  | 61.77% Globant S.A.U.                         
|                                              |  |                 |  | 36.32% Sistemas Globales Buenos Aires S.R.L.  
|                                              |  |                 |  | 01.91% 4.0 S.R.L.                             
|Sistemas Globales S.A.                        |  | Argentina       |  | 63.95% Sistemas Globales Buenos Aires S.R.L.  
|                                              |  |                 |  | 03.76% 4.0 S.R.L.                             
|                                              |  |                 |  | 32.29% Globant S.A.U.                         
|Terraforum Consultoria Ltda.                  |  | Brazil          |  | 99.99% Globant S.A.U.                         
|                                              |  |                 |  | 00.01% Software Product Creation SL           
|Huddle Investment LLP                         |  | England & Wales |  | 93.125% Globant S.A. (Luxembourg)             
|                                              |  |                 |  | 06.875% Globant S.A.U.                        
|Huddle Group S.A.                             |  | Argentina       |  | 98.60% Huddle Investment LLP                  
|                                              |  |                 |  | 01.40% Sistemas Globales Chile Asesorías Ltda.
|Huddle Group Corp.                            |  | USA             |  | 100.00% Huddle Investment LLP                 
|Globant Peru S.A.C.                           |  | Peru            |  | 99.99% Globant S.A.U.                         
|                                              |  |                 |  | 00.01% Software Product Creation S.L.         
|Globers S.A.                                  |  | Argentina       |  | 95.00% Sistemas Globales Buenos Aires S.R.L.  
|                                              |  |                 |  | 05.00% 4.0 S.R.L.                             
|Globant
    India Pvt. Ltd.                   |  | India           |  | 82.42% Globant S.A.U.                         
|Dynaflows
    S.A.                            |  | Argentina       |  | 66.73% Sistemas Globales S.A.