Regulation of the Provincial Regime of Strategic Investments of the Province of Buenos Aires

On 3 November 2025, Decree 2731/2025 was published, approving the regulations of Law 15.510 (Provincial Regime of Strategic Investments, "RPIE").

The regulation operationalises tax incentives (Real Estate, Gross Income and Stamps), establishes supplier development obligations, and establishes control mechanisms under the responsibility of the Ministry of Production, Science and Technological Innovation (Application Authority).

The purpose of the RPIE is to boost investment and production in strategic sectors with high added value in the province of Buenos Aires, promoting the creation of qualified and registered employment, the development of local suppliers, innovation and technology transfer, and the diversification of the productive matrix.

Scope of the scheme

• Projects covered: new plant or investment, expansions and new production processes (with minimum investment requirements and no reduction in staff).
• Sectors: The RPIE will be applicable to investments in the following sectors: (i) manufacturing industry; (ii) services (including tourism, logistics, and other services); (iii) cultural industries; (iv) health; and (v) natural resources (including mining, energy, oil and gas).
• Subjects: qualified Argentine or foreign legal entities, individually or through associative schemes.
• Project amounts: The Authority of Application will establish the mechanisms, modalities and deadlines for the verification of compliance with the minimum investment amounts committed by the beneficiaries.
• Location: The investment project must be developed in one of the districts of low relative development -with a participation in the Gross Geographic Product of the province of Buenos Aires (GGP-PBA) less than or equal to 0.5%- or in one of the formally authorized industrial parks.

Presentation, evaluation and approval of projects

The evaluation of the projects in order to decide the acceptance or rejection of the requested adhesion will be subject to the variables defined by the Authority of Application, which will arrange the substantive intervention of the competent technical areas in order to base its decision on the approval or rejection of the adhesion request.

The information must be submitted in the form and conditions and in accordance with the administrative procedure established by the Authority of Application.

Tax benefits (application criteria)

• Real Estate Tax: exemption proportional to the portion of the property effectively affected by the project (sworn statement and registration with ARBA by item and validity).
• Gross Income Tax: exemption calculated on the attributable increase in the level of production/services of the project (identification by NAIIB-18/NAES codes; technical verification and registration). At the time of applying to join the scheme, the technical bases and sources used to estimate the increase in production/services declared must be specified.
• Stamp Tax:
• Construction/assembly stage: exemption for directly related acts and contracts (works, supplies, logistics, insurance, technical consultancy, supplies).
• Operation stage: exemption for the duration of the regime for contracts directly related to the operation of the promoted project, provided that they are directly related to the activity of the sector covered by the promotion regime (raw materials/inputs, utilities, transport, maintenance/support, professional services).

PBA Suppliers Programme (projects ≥ USD 50 million)

For large investments, the scheme imposes a mandatory local development component. This requirement impacts on procurement strategy, contracts and execution timing.

• Commitment to hire local suppliers: At least 50% of the total expenditure on suppliers corresponds to the contracting and acquisition of goods, services and/or works provided by companies based in the province of Buenos Aires.
• Execution milestones: 30% within 2 years from the effective start of the investment and 20% within 3 years from the start of operations.
• Monitoring: the Authority of Application monitors compliance and may adapt the timetables duly justified.

Stability, control and sanctions

• The act of adhesion establishes terms and conditions of the benefits.
• The Authority coordinates the registration and verification with ARBA.
• Non-compliance may entail termination of the regime and loss of benefits, without prejudice to other legal actions; a period of time may be granted for prior correction.