New registration system for technology transfer agreements

On 2 February 2026, Resolution No. 38/2026 of the INPI was published in the Official Bulletin, through which the National Institute of Industrial Property (INPI) repealed the regime in force since 2005 and approved new regulations for the registration of technology transfer agreements in accordance with Law No. 22,426.

The regulation introduces a simpler and updated procedural framework, reinforcing the informative nature of the registration and aligning the purpose of the registration with the parameters of Article 104 of the Law on Income Tax for Individuals and Legal Entities (LIG). The regulatory change aims to streamline the registration of technical assistance, engineering, and consulting contracts, without introducing automatic tax effects or modifying the applicable tax treatment, which continues to be governed by the Income Tax Law (LIG) and its regulations.

The new Regulations introduce, among others, the following key guidelines:

• Administrative simplification: formal requirements are reduced. Certification of signatures or consular legalization or apostille of contracts is not required.
• Principle of sworn declaration: the information and documentation submitted by the applicant is governed by the principle of sworn declaration.
• New tax framework: only acts covered by Law 22.426 that have as their subject, totally or partially, the services provided in Article 104, paragraph a), item 1) or 2) of the Income Tax Law are eligible for registration, eliminating the autonomous definition of “technology” from the previous regime.
• Registration for informative purposes: registration has a merely informative character, and contractual clauses, service modalities, consideration or other agreed conditions cannot hinder access to the registration, provided that applicable legal and tax requirements are met.
• Operational presumptions and prevalence of the applicant's declaration:
  Except in cases of evident contract breach, its existence is presumed. Likewise, when technical complexity prevents a clear classification, the applicant's declaration in the registration form will prevail to determine the applicable section of Article 104 of the LIG.
• Immediate application: the new Regulations apply to both new procedures and those in progress.

A correct registration is a key element in tax planning with a significant impact on royalty payments and technical assistance to foreign companies.

Article written by the TMT department of ECIJA Argentina.