Previously, the company's should have been registered at the Inspeccion General de Justicia and it should have obtained its CUIT.

  1. Presoft Regime, for software developer SMEs which do not qualify for the Software Promotion Law, which have been operating for at least 2 years, have no more than 25 employees and are majority domestically owned.

    Benefits: Non-reimbursable contributions up to $200,000 per project, which shall not represent more than 60% of the whole project and preferential credit lines from the FONAPYME of from up to $1,500,000.

    They can be requested at the website of the National Ministry of Production, by filling in the presoft form.

  2. Software Industry Promotion Law, for software development companies that match 2 of the following 3 conditions: invest in R&D, certify software quality and/or export software.

    Benefits: Fiscal credit applicable to national taxes, of up to 70% of the social security contributions paid. Partial exemption to Income Tax. Fiscal stability.

    They can be requested at the website of the National Ministry of Production, by filling in the form.

  3. Biotechnology Development and Production Promotion Law, for R&D projects based on applied modern biotechnology.

    Benefits: Early depreciation of assets acquired for the project in respect of the income tax. Anticipated return of VAT on said assets acquired for the project. Two non transferable tax credit bonds for up to 50% of employer contributions and 50% of R&D carried out with government science institutions.

  4. CABA´s Technology District: geographical area of the City where the development, as main activity, of hardware, software, BPO, education, engineering, incubators, e-commerce, robotics, nanotechnology, biotechnology, domotics and 3D printing, enjoys an exemption from local gross income, stamp, construction and street services taxes. There are also benefits for bioclimate constructions, the ISO 9001 certification procedure and for real estate developments.

    To access to those benefits, the company must enroll in the “Registro del Distrito de Empresas TIC”.

  5. CABA´s Audiovisual District: geographical area of the City where the development, as main activity, of audiovisual content, audiovisual production, services related, creative activities, moovies distribution, educational institutions or movie theaters, enjoys an exemption from local gross income tax, stamp, construction and street services taxes.

    To access to those benefits, the company must enroll in the “Registro del Distrito de Empresas Audiovisuales”.

  6. CABA´s Sports District: geographical area of the City where the development, as main activity, of the production of sporting goods, sport boats, sport infrastructure and sport services enjoys an exemption from local , stamp, construction and street services taxes.

    To access to those benefits, the company must enroll in the “Registro de Emprendimientos Deportivos”.

  7. CABA´s Design District: geographical area of the city where the development, as main activity, of the textile industry, clothing design industry, leathers, furniture, packaging, materials, graphics, printing, publishing, architecture, urbanism, landscaping and the export of such goods enjoys an exemption from local gross income tax, stamp, construction and street services taxes. There are also benefits for real estate developments. Also 25% of construction expenses generated in the Design District can be deducted from taxes.

    To access to those benefits, the company must enroll in the “Registro del Distrito del Diseño”.

  8. CABA´s Arts District: geographical area of the City where the development, as main activity, of performing, visual, musical or literary arts, enjoys an exemption from local gross income tax, stamp, construction and street services taxes. 25% of construction expenses can be deducted from taxes (35% in cases involving historical heritage buildings) and there are also benefits related to sponsorship.

    To access to those benefits, the company must enroll in the “Registro del Distrito de las Artes”.