{"id":218420,"date":"2021-05-22T16:44:25","date_gmt":"2021-05-22T19:44:25","guid":{"rendered":"https:\/\/cspabogados.com.ar\/?p=218420"},"modified":"2026-08-19T13:03:32","modified_gmt":"2026-08-19T16:03:32","slug":"investment-vehicles-in-argentina","status":"publish","type":"post","link":"https:\/\/cspabogados.com.ar\/en\/investment-vehicles-in-argentina\/","title":{"rendered":"New regulations on investment vehicles in Argentina"},"content":{"rendered":"<div class=\"et_pb_section_0 et_pb_section et_section_regular et_block_section\"><div class=\"et_pb_row_0 et_pb_row et_block_row\"><div class=\"et_pb_column_0 et_pb_column et_pb_column_4_4 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\"><div class=\"et_pb_text_0 et_pb_text et_pb_bg_layout_light et_pb_module et_flex_module\"><div class=\"et_pb_text_inner\"><p style=\"font-weight: 400;\">A new regulation on investment vehicles in Argentina has been issued by the General Inspectorate of Justice (<em>Inspecci\u00f3n General de Justicia<\/em>, or IGJ), by means of the General Resolution No. 8\/2021 published on the Official Gazette on 17 May 2021.<\/p>\n<p style=\"font-weight: 400;\">Under IGJ\u00b4s General Resolution No. 7\/2015, those foreign companies that cannot show evidence that they have their main business activity abroad, or hold fixed assets, and\/or interests in companies outside Argentina, may be registered as investment vehicles as long as their controlling companies meet those criteria.<\/p>\n<p style=\"font-weight: 400;\">When filing for registration before the IGJ and pursuant to Article No. 1 of the General Resolution No. 8\/2021, investment vehicles in Argentina should consider that:<\/p>\n<p style=\"font-weight: 400;\">(i) The status of the investment vehicle must be stated at the time of its registration in Argentina. The condition of being an investment vehicle shall not be admitted in a supervening manner;<\/p>\n<p style=\"font-weight: 400;\">(ii) Only one investment vehicle per group may be registered:<\/p>\n<p style=\"font-weight: 400;\">(iii) Registration shall be denied when:<\/p>\n<ol>\n<li style=\"font-weight: 400;\">a) their direct or indirect controlling company is registered in Argentina;<\/li>\n<li style=\"font-weight: 400;\">b) they result from a chain of control between successive single-partner companies.<\/li>\n<\/ol>\n<p style=\"font-weight: 400;\">Further to the other applicable requirements, the new General Resolution No. 8-2021 also states that foreign companies filing for registration with the IGJ as investment vehicles must also submit an investment plan, signed by the legal representative, including the following data: the list of the companies they intend to take interest in or incorporate in Argentina; the companies\u2019 addresses and names \u2013 in the case of already incorporated companies -; the effective activity carried out by the foreign companies abroad; the effective activity carried out or to be carried out by the domestic companies; the identification of the other partners; and the number of shares or holdings they plan to acquire (Article 3).<\/p>\n<p style=\"font-weight: 400;\">The General Resolution No. 8\/2021 has also amended several provisions regulating the general registration of foreign companies in Argentina, which we will extensively review in a shortly upcoming article.<\/p>\n<p style=\"font-weight: 400;\">\n<p style=\"font-weight: 400;\">\n<p style=\"font-weight: 400;\">\n<p style=\"font-weight: 400;\">\n<p style=\"font-weight: 400;\">Mario E. Castro Sammartino<\/p>\n<p style=\"font-weight: 400;\">Our publications exclusively express the\u00a0author\u00b4s opinion and do not purport to be legal counsel on any case. Should\u00a0you need it, you must consult with your trusted lawyer.<\/p>\n<p>&nbsp;<\/p>\n<\/div><\/div><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>A new regulation on investment vehicles in Argentina has been issued by the General Inspectorate of Justice (Inspecci\u00f3n General de Justicia, or IGJ), by means of the General Resolution No. 8\/2021 published on the Official Gazette on May 17th, 2021.<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[25,1228,1274],"tags":[],"csp_materia":[],"csp_coleccion":[],"class_list":["post-218420","post","type-post","status-publish","format-standard","hentry","category-companies","category-corporate","category-doing-business"],"_links":{"self":[{"href":"https:\/\/cspabogados.com.ar\/en\/wp-json\/wp\/v2\/posts\/218420","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cspabogados.com.ar\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/cspabogados.com.ar\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/cspabogados.com.ar\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/cspabogados.com.ar\/en\/wp-json\/wp\/v2\/comments?post=218420"}],"version-history":[{"count":1,"href":"https:\/\/cspabogados.com.ar\/en\/wp-json\/wp\/v2\/posts\/218420\/revisions"}],"predecessor-version":[{"id":225774,"href":"https:\/\/cspabogados.com.ar\/en\/wp-json\/wp\/v2\/posts\/218420\/revisions\/225774"}],"wp:attachment":[{"href":"https:\/\/cspabogados.com.ar\/en\/wp-json\/wp\/v2\/media?parent=218420"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cspabogados.com.ar\/en\/wp-json\/wp\/v2\/categories?post=218420"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cspabogados.com.ar\/en\/wp-json\/wp\/v2\/tags?post=218420"},{"taxonomy":"csp_materia","embeddable":true,"href":"https:\/\/cspabogados.com.ar\/en\/wp-json\/wp\/v2\/csp_materia?post=218420"},{"taxonomy":"csp_coleccion","embeddable":true,"href":"https:\/\/cspabogados.com.ar\/en\/wp-json\/wp\/v2\/csp_coleccion?post=218420"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}