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.                           
|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.                           
|Ratio Cypress LLC                             |  | USA             |  | 100% Globant, LLC                             
|L4 Mobile LLC                                 |  | USA             |  | 100% Globant, LLC                             
|Sistemas Globales Uruguay S.A.                |  | Uruguay         |  | 100% Globant S.A.U.                           
|Difier S.A.                                   |  | Uruguay         |  | 100% Globant S.A.U.                           
|Sistemas UK Ltd.                              |  | England & Wales |  | 100% Globant S.A.U.                           
|We Are London Ltd.                            |  | England & Wales |  | 100% Globant SAU                              
|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% IAFH Global S.A.                       
|IAFH Global S.A.                              |  | Argentina       |  | 99.9989% Globant S.A.U.                       
|                                              |  |                 |  | 00.0011% Software Product Creation S.L.       
|Sistemas Globales S.A.                        |  | Argentina       |  | 99.9978% Globant S.A.U.                       
|                                              |  |                 |  | 00.0022% Software Product Creation S.L.       
|Globant Brasil 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.
|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% IAFH Global S.A.                       
|                                              |  |                 |  | 05.00% Sistemas Globales S.A.                 
|Globant India Pvt. Ltd.                       |  | India           |  | 82.42% Globant S.A.U.                         
|Dynaflows S.A.                                |  | Argentina       |  | 66.73% Sistemas Globales S.A.