Immi Legal is a specialized consultancy agency helping foreign entrepreneurs and companies establish, develop, and expand their operations in Argentina.
We provide comprehensive, end-to-end services to support every stage of your business, including:
• Company setup: Incorporation of an Argentine entity or branch with full legal representation.
• Business operations: Accounting and tax management, business modeling, operational implementation, and team building.
• Corporate strategy: End-to-end support for foreign companies entering the Argentine market through corporate structuring, market entry planning, and mergers and acquisitions (M&A). From initial setup and due diligence to negotiation and post-transaction integration, ensuring legal compliance, efficient operations, and sustainable growth in Argentina.
We also have dedicated teams covering immigration, intellectual property, real estate, contracts, public procurement (including government contracts), tax, and accounting, allowing us to handle all your legal and business needs in one place.
Additionally, we conduct market research and sector-specific surveys to assess the potential of your products or services in Argentina, enabling you to make informed decisions and establish a successful local presence.
This initial phase is critical for understanding the scope of your AI venture in Argentina and defining the optimal market niche.
Key Activities:
• Market Trend Analysis: Research current AI trends in Argentina, including strong growth in the domestic AI sector, increasing demand for AI solutions, and a rising interest in high-tech innovative AI businesses. The sector is projected to continue growing in 2026 and beyond, supported by a highly educated Argentine workforce.
• Identification of High-Demand Sub-sectors: Evaluate potential niches, such as AI-driven technology manufacturing, business operations optimization using AI, and other innovative AI applications. The main entry point is Buenos Aires due to its major metropolitan tech talent hub and a global center for startups and business innovation, following Córdoba.
• Definition of Target Audience: Determine the ideal customer profile, whether targeting domestic companies or exporting AI-technology/software to the Spanish‑speaking Latin American market and global markets, including Europe and North America (including the USA).
• Financial Feasibility Study: Develop a preliminary budget that includes company incorporation costs, operational expenses, staffing, marketing, and revenue projections to assess the viability and scalability of the AI business in Argentina.
Navigating the Argentine legal and regulatory system is a critical step that requires careful attention to deciding which type of business entity best fits your project, scale, and investment plans. For foreign investors, the most common structures are:
• Sociedad de Responsabilidad Limitada (S.R.L.) – Limited Liability Company: Ideal for SMEs(small and medium-sized enterprises). Liability is limited to contributed capital. Simple, cost-effective, 2–50 partners.
• Sociedad Anónima (S.A.) – Corporation: Suitable for large-scale projects. Capital is divided into shares, limited liability, more complex and costly to establish, with greater regulatory oversight and reporting requirements.
• Sociedad por Acciones Simplificada (S.A.S.) – Simplified Shares Company: Flexible, fast incorporation, flexible option for startups, ideal for tech-driven or innovative businesses.
• Monotributo – Simplified Tax Regime: Monotributo is a simplified tax system for small taxpayers, combining taxes and social security into one monthly payment, with revenue limits.
1. Company Registration: Reserving the company name, drafting and notarizing the articles of association, depositing initial capital at the Banco de la Nación Argentina, and registration with the Public Registry of Commerce of CABA – IGJ, partner details, corporate purpose, capital contributions, duration, managers (gerentes) are appointed, and registered office in Buenos Aires.
2. Obtaining the CUIT: Obtain the Unique Tax Identification Key (Clave Única de Identificación Tributaria – CUIT) from the Federal Administration of Public Revenue (AFIP), which serves as the company’s official tax identification number.
• National Registration: Depending on the nature of the business, registration with national authorities is required.
• Provincial and Municipal Authorizations: Each province and municipality has its own licensing regulations. It is essential to coordinate with local ministries to obtain the necessary approvals.
• Sub-sector Specific Regulations: Compliance with sector-specific standards, certifications, and safety regulations is required for AI applications used in tech manufacturing in Argentina, finance, healthcare, agriculture/agritech, logistics, and business services.
The AI-driven technology startup ecosystem in Argentina is a rapidly growing sector of national interest. The country is experiencing strong growth in AI adoption, particularly in generative AI and machine learning solutions across multiple industries, in analytics, predictive modeling, automation, and cloud-based solutions to optimize operations, boost productivity, and drive innovation. All operations must comply with corporate tax, data protection, IP, and consumer protection, ensuring alignment with national legislation governing the sector.
This phase focuses on establishing the business’s physical infrastructure, building the team, and developing operational networks.
Cost Analysis: Research the prices of commercial real estate rentals and purchases in Argentina.
Real Estate Legislation: Argentine law allows foreigners to acquire
urban properties without major restrictions. Legal
advice is recommended for the purchase process.
Hiring staff involves a series of fundamental legal and economic responsibilities.
• Legal Framework: The Argentine labor market is regulated by the Labor Law. Aspects to consider include the position, standard working hours (48 hours), salary(wage), paid vacations, the mandatory semi-annual bonus (aguinaldo), and collective bargaining agreements specific to each sector. It is mandatory to hire an ART (Workplace Risk Insurer) to cover work-related accidents and occupational diseases. A life insurance policy must be taken out for all employees in a dependency relationship.
• Hiring Process: Conduct the personnel search, recruit local and global talent, and formalize employment contracts and migrant worker residencies. Partner with local universities and recruitment firms to attract engineers, sales, and support staff. Argentina has a strong STEM graduate output.
• Employee Registration: Before the employee starts working, they must be registered in the AFIP’s “Mi Simplificación” system. This formalizes the employment relationship.
• Contributions and Withholdings: From the employee’s gross salary, the employer must withhold the employee’s personal contributions (17%) and pay the employer’s contributions (approximately 24-26%, depending on the company). These funds are allocated to:
Argentine Integrated Pension System (SIPA) – Retirement.
National Institute of Social Services for Retirees and Pensioners (PAMI).
Health Insurance (Obra Social).
National Employment Fund.
Family Allowances.
• Supplementary Annual Salary (SAC or Aguinaldo): This corresponds to an additional month’s salary per year, paid in two installments: one in June and one in December.
• Payslip: A monthly payslip must be issued, detailing all paid items and deductions made.
• Collective Bargaining Agreement (Convenio Colectivo de Trabajo – CCT): It is crucial to identify the CCT that applies to the company’s industry. This agreement establishes minimum salary scales, job categories, vacation periods, leave, and other working conditions specific to the sector.
• Local and International Strategic Partnerships: Identify and forge alliances with both local and international partners, such as chip manufacturers, software providers, business operators, and other essential service or technology providers. Utilize local networks, chambers of commerce, sector associations, and tech incubators or accelerators to connect with vetted suppliers and partners, to accelerate market entry by providing immediate market access, client bases, and regulatory insights.
Once the business operations are established, the focus shifts to customer acquisition, market positioning, and revenue growth.
• Brand Identity: Create a strong brand that clearly reflects the company’s value proposition and market positioning.
• Website Development: Develop a professional, user-friendly website that integrates booking, contact, and service management tools.
• SEO Strategy: Implement Generative Engine Optimization(GEO/AEO) to ensure visibility in searches related to AI solutions, technology services, and business applications in Argentina and Latin America.
• Social Media: Use platforms such as LinkedIn, Twitter, Instagram, and YouTube to showcase products, case studies, and AI solutions, while engaging with target audiences.
• Content Marketing: Produce blogs, videos, whitepapers, and guides that provide value to potential clients and demonstrate industry expertise.
• Online Advertising: Implement targeted campaigns via Google Ads, social media ads, and sector-specific platforms to reach strategic audience segments.
• Partnerships: Establish relationships with AI agencies, technology integrators, business operators, and other relevant companies to create a collaborative network.
• Industry Events: Participate in technology, innovation, and AI-focused conferences and trade fairs in Argentina and the region to generate contacts and business opportunities.
• Actively communicate competitive advantages for clients and partners, such as streamlined compliance processes, access to skilled local talent, and incentives for foreign investment in Argentina.
The final phase focuses on daily management, performance monitoring, and long-term expansion.
• Financial and Accounting Management: Maintain detailed records of income, expenses, and AI project investments, ensuring compliance with Argentine tax obligations.
• Performance Evaluation: Monitor KPIs such as client acquisition, software usage, product adoption, and customer satisfaction.
• Support and Funding: Engage with local AI associations, innovation hubs, and government programs to access resources, partnerships, and funding opportunities. Argentina has a strong pool of programmers, data scientists, and technology graduates, supported by reputable universities and a history of software development.
Once incorporated, the company must comply with its tax and accounting requirements obligations.
Main Taxes:
• VAT (IVA): Value Added Tax (VAT – IVA): This is a consumption tax. The general rate is 21%, although there are differential rates (10.5% for certain capital goods(e.g AI hardware or specialized equipment) and 27% for some public utilities). It is declared and paid monthly to the AFIP, covering software sales, AI services, and technology solutions provided to clients domestically or internationally.
• Income Tax (Impuesto a las Ganancias): This tax is levied on the company’s profits. The corporate rate is progressive, starting at 25% for the first brackets of net taxable income and reaching up to 35%. It is paid annually.
• Gross Revenue Tax (IIBB): This is a provincial tax levied on the company’s total turnover (gross revenue). The rate varies depending on the jurisdiction and the business activity (generally between 3% and 5%). It is declared and paid monthly.
• Municipal Taxes: Local cities/municipalities may charge fees for services, permits, or other activities, in addition to national and provincial taxes.
• Accounting Requirements: Companies (S.R.L., S.A.) must maintain mandatory accounting books (Journal, Inventory and Balance Sheet Book, etc.), which must be officially stamped by the Public Registry.
• Invoicing: It is mandatory to issue electronic invoices for all sales of goods or services through the AFIP’s online system.
• Annual Financial Statements: At the end of each fiscal year, a balance sheet must be prepared that reflects the company’s financial, economic, and equity position. It must be certified by a Public Accountant and filed with the relevant control agencies.
Immi Legal is your dedicated partner for launching an AI company in Argentina. We provide a seamless, fully integrated solution, enabling you to focus on innovation while we handle legal, financial, operational, and strategic matters.
With our expertise, your AI venture can achieve a smooth market entry, regulatory compliance, and sustainable growth, securing a competitive advantage in Argentina and the broader Latin American region.
To tailor our proposal, please complete this form with the preliminary questions from our team.
https://immi.legal/questionaire-form/
If you have any questions, please contact us
