Relief for the registration of technology agreements in Argentina
In recent years, the registration of technology agreements before the Argentine National Institute of Industrial Property (INPI) has become a source of uncertainty for local companies that engage foreign technical assistance services or enter into licensing arrangements. Resolution No. 38/2026 seeks to simplify and streamline the registration process under Law No. 22,426, introducing changes that are particularly relevant for industrial and technology companies, as well as multinational groups with technical assistance, licensing, or intra-group service agreements.
INPI has issued Resolution No. 38/2026 with the primary objective of simplifying and expediting the registration process for technology agreements under Law No. 22,426.
In recent years, Argentina’s technology transfer regime had become a significant bottleneck, generating considerable uncertainty and substantial tax and operational contingencies for local companies engaging foreign technical assistance, consulting services, or obtaining trademark or patent licenses from abroad.
These registrations, which in practice began to take several months or even years to be processed, prevented companies from having certainty regarding the applicability of double taxation treaties or the possibility of applying reduced withholding rates when making payments to foreign providers, as provided under Section 104 of the Argentine Income Tax Law.
As a result of Resolution No. 38/2026, INPI reaffirms the informative and voluntary nature of the registration, significantly limits the substantive issues subject to review during the process, and clarifies the criteria that the Technology Transfer Department will apply when examining such filings.
The regulation emphasizes that any statements made by the applicant during the filing will have the legal status of a sworn declaration and will prevail over any interpretation that INPI might draw from the agreement submitted for registration. This new regulatory framework also introduces operational simplifications of considerable impact, such as the definitive elimination of the requirement for consular legalization or apostille for agreements executed in other jurisdictions. In line with this approach, INPI will now presume the existence of the agreement as submitted, without reviewing its formal perfection or prior acts of the parties, unless the invalidity of the legal act is manifest. Additionally, the regulation allows for the registration of amounts already accrued but not yet paid at the time of filing, without requiring supporting accounting certifications.
It is expected that, as a consequence of this new framework—applicable both to pending proceedings and to new filings—the review and registration timelines for these agreements will be significantly reduced, thereby decreasing uncertainty and operational delays.
However, in light of a less rigorous review by INPI, proper analysis and legal advice become even more relevant to determine whether the services provided under the agreements effectively fall within the scope of the technology transfer regime and qualify for reduced income tax withholding rates, in order to minimize potential tax contingencies.
