If your company is a licensee of a trademark, a patent, or the know-how of a foreign company, or receives technical assistance or consulting services from abroad, registering the agreement with the National Institute of Industrial Property (INPI) may allow you to reduce the tax burden on those payments. As of February 2, 2026, INPI Resolution No. 38/2026 is in effect, simplifying the registration process for these agreements.
What types of agreements can be registered?
Agreements may be registered that cover:
(i) Technical assistance, engineering, or consulting services, whether or not available locally;
(ii) Licenses for industrial property rights such as patents or trademarks; and
(iii) Agreements combining (i) and (ii).
Why is registration advisable?
One of the main benefits is a reduction in the income tax withholding applicable to payments made abroad: without registration, the withholding rate is 31.5%; with registration, it is reduced to 21% or 28%, depending on the circumstances. With a double taxation treaty, the reduction can be even greater, and the INPI certificate supports this benefit.
The difference can be significant particularly in long-term agreements, high-value transactions, or structures in which the Argentine company assumes the tax liability to ensure that the foreign provider receives a net amount (i.e., a “gross-up” arrangement).
The process is now more agile
The registration process is now entirely digital, and either party to the agreement can initiate it by paying the applicable fee. It must be submitted the corresponding form, the agreement (together with a translation, if applicable), but without apostilles or legalizations.
However, timing is key: only amounts that have not yet been paid can be registered (even if they are amounts accrued and outstanding from previous tax periods), expired agreements cannot be registered.
Since everything submitted carries the status of a sworn statement, the accurate identification of the agreement, its deliverables, and the amounts involved is essential to avoid future contingencies.
When Should You Take Action?
Registration may be considered both for new agreements and agreements that are already in effect. To make the most of the tax benefits, it is advisable to assess registration before entering into an agreement, but it may also be worth reviewing existing arrangements if the company currently makes payments abroad for technology, licenses, or technical assistance; is about to enter into, renew, or extend one of these agreements; or if an audit has identified payments abroad that were not previously registered.
In a climate where companies seek to optimize costs and mitigate contingencies, the new regime should not be viewed merely as a procedural step with the INPI, but rather as a tool capable of having tangible economic consequences for the transaction.
Do you need advice to register your technical assistance agreements or licenses? Contact us at info@lermanszlak.com
