As we previously reported, through Resolution P-038/2026 (the “Resolution”) the Argentine National Institute of Industrial Property (INPI) modified the procedure for registering technology transfer and technical assistance agreements covered by Law 22,426.
As a supplement, we analyze how Resolution, effective as of February 2, 2026, simplifies the registration process while requiring greater care in classifying the agreements, the information provided, and their tax implications.
Key Points of the New Procedure
- Registration is voluntary and informative: it is not a validity requirement and does not validate the agreement.
- The application is submitted as a sworn statement and is based on the presumption of the existence of the agreement; the applicant is responsible for the accuracy of the information declared.
- The filing and the certificate are digital: No certification, apostille or legalization of the instrument containing the legal act is required.
Material Scope and Transition
The new regulations apply to all applications that were pending as of their effective date. The transition covers those proceedings, but does not, in itself, modify the term, renewal or termination of the agreement.
Likewise, while repealed INPI Resolution P-328/2005 listed the acts that could not be registered, Resolution P-038/2026 adopts a positive approach by expressly identifying the legal acts eligible for registration. Consequently, the classification must be limited to the acts covered by Section 1 of Law 22,426 that have as their object, in whole or in part, the services provided for in Section 104, subsection a), items 1 and 2, of the Argentina´s Income Tax Law. Accordingly, the following are registrable: (i) technical assistance, engineering, or consulting services, whether or not obtainable locally; (ii) licenses of industrial property rights, such as patents and trademarks; and (iii) agreements combining (i) and (ii).
Thus, the Resolution’s express reference to the LIG and the elimination of the previous wording, which excluded any service that did not demonstrate technical knowledge, broaden the range of contracts eligible for registration, with registrability being defined by the actual content of the service provided.
Requirements and Amounts
The filing requires: i) application form; ii) contractual instrument; iii) translation, where applicable; and iv) fee payment. The simplification does not eliminate the need to keep signed versions and supporting annexes.
Regarding the amounts, the new regulations establish which amounts may be included in the registration. Only the sums related to technological services that are pending payment at the time the application is filed may be registered, even if they have already accrued, including in previous fiscal years, while the amounts that have already been paid and those corresponding to non-technological services, are excluded.
Likewise, the new regulations establish clear rules for converting the amount requested for registration into Argentine pesos and expressly recognize grossing up, that is, the additional amount assumed by the local party so that the foreign supplier receives the agreed net amount, allowing it to be included within the registrable amount.
These clarifications make it possible to calculate the amount to be registered with greater predictability and reduce the risk of inconsistencies among the agreement, the INPI certificate and the tax treatment of the payments.
Tax Effects and Importance of the New Regime
Although registration is voluntary and informative, it may provide tax benefits in terms of withholding taxes if the applicable conditions are met. By obtaining the certificate, reduced withholding tax rates may be accessed.
The new regulations streamline the procedure, but an accurate filing avoids contractual and tax risks.
Do you need advice to register your technical assistance agreements or licenses? Contact us at info@lermanszlak.com
