Argentina Gazettes Decree Amending Large Investment Tax Incentive Regime (Corrected)

The Argentine Official Gazette Feb. 19 published Decree No. 105/2026, amending various provisions of the Large Investment Incentive Regime (RIGI). The decree includes measures: 1) extending to July 8, 2027, from July 8, 2026, the deadline to claim tax benefits under the RIGI; 2) defining relevant terms, and specifying the scope of eligible activities in the technology sector, and the oil and gas sector; 3) clarifying which goods can be imported by suppliers of goods under the RIGI; 4) specifying the documentation requirements for RIGI applications, and the minimum asset investment amounts for each sector; 4) establishing rules and conditions ...