Exhibit 8.1



List of Subsidiaries







|Globant S.A.                              |  | Spain           |  | 100% Globant S.A. (Luxembourg)
        TR STYLE="vertical-align: bottom; background-color: White">
|----------------------------------------- |  | --------------- |  | --------------------------------------------------------------------------------------------------
|Software Product Creation S.L.            |  | Spain           |  | 100% Globant S.A.                                                                                 
|4.0 S.R.L.                                |  | Argentina       |  | 99.99% Globant S.A.                                                                               
|                                          |  |                 |  | 00.01% Software Product Creation SL                                                               
|Sistemas Globales Buenos Aires S.R.L.     |  | Argentina       |  | 99.99% Globant S.A.                                                                               
|                                          |  |                 |  | 00.01% Software Product Creation SL                                                               
|Sistemas Colombia S.A.S.                  |  | Colombia        |  | 99.99% Globant S.A.                                                                               
|                                          |  |                 |  | 00.01% Software Product Creation SL                                                               
|Globant LLC                               |  | USA             |  | 100% Globant S.A.                                                                                 
|Sistemas Globales Uruguay S.A.            |  | Uruguay         |  | 100% Globant S.A.                                                                                 
|Sistemas UK Ltda.                         |  | England & Wales |  | 100% Globant S.A.                                                                                 
|Sistemas Globales Chile Asesorías Ltda.   |  | Chile           |  | 95.00% Globant S.A.                                                                               
|                                          |  |                 |  | 05.00% Software Product Creation S.L.                                                             
|Global Systems Outsourcing S.R.L. de C.V. |  | Mexico          |  | 99.99% Globant S.A.                                                                               
|                                          |  |                 |  | 00.01% 4.0 SRL                                                                                    
|Globant Brasil Participacoes Ltda.        |  | Brazil          |  | 99.99% Globant S.A.                                                                               
|                                          |  |                 |  | 00.01% Software Product Creation SL                                                               
|IAFH Global S.A.                          |  | Argentina       |  | 90.29% Globant S.A.                                                                               
|                                          |  |                 |  | 09.23% Sistemas Globales Buenos Aires S.R.L.                                                      
|                                          |  |                 |  | 00.49% 4.0 SRL                                                                                    
|Sistemas Globales S.A.                    |  | Argentina       |  | 69.37% Sistemas Globales Buenos Aires S.R.L.                                                      
|                                          |  |                 |  | 04.08% 4.0 SRL                                                                                    
|Terraforum Consultoria Ltda.              |  | Brazil          |  | 99.99% Globant Brasil Participacoes Ltda.                                                         
|                                          |  |                 |  | 00.01% Software Product Creation SL                                                               
|Huddle Investment LLP                     |  | England & Wales |  | 93.125% Globant S.A. (Luxembourg)                                                                 
|                                          |  |                 |  | 06.875% Globant S.A.                                                                              
|Huddle Group S.A.                         |  | Argentina       |  | 98.60% Huddle Investment LLP                                                                      
|                                          |  |                 |  | 01.40% Huddle Group S.A. (Chile)                                                                  
|Huddle Group S.A.                         |  | Chile           |  | 99.90% Huddle Investment LLP                                                                      
|                                          |  |                 |  | 00.10% Sistemas Globales Chile Asesorías Ltda.                                                    
|Huddle Group Corp.                        |  | USA             |  | 100.00% Huddle Investment LLP                                                                     
|Globant Peru S.A.C.                       |  | Peru            |  | 100% Globant S.A.                                                                                 
|Globers S.A.                              |  | Argentina       |  | 95.00% Sistemas Globales Buenos Aires S.R.L.                                                      
|                                          |  |                 |  | 05.00% 4.0 SRL