Argentina Gazettes 2026 Budget Law

The Argentine Official Gazette Jan. 2 published Law No. 27798, the 2026 budget. The law includes measures: 1) providing exemptions from internal taxes and VAT for imports of capital goods, parts, components, inputs, intermediate goods in the value chain, and spare parts; 2) setting at 30 billion Argentine pesos (US$20 million) the annual cap for the VAT refund regime, for 2026; 3) setting at 5 billion pesos (US$3.4 million) the annual cap for the refundable tax credit for the promotion of investments in the automotive parts industry; 4) providing a 10-year extension of pensions that expired or will expire in ...