World Intellectual Property Organization

Argentina

Income Tax Law (Consolidated text of Law No. 20.628 approved by Decree No. 649/97, as last amended by Decree No. 244/13)

Shortcuts

Argentina

Year of current version:2013
Date of last amendment:February 28, 2013
Type of Text:IP-related Laws: enacted by the Legislature
Subject Matter:Copyright and Related Rights (Neighboring Rights), Other, Patents (Inventions), Trademarks, Transfer of Technology
Notes:
The Income Tax Law contains a number of provisions relating to taxation of royalties for intellectual property rights. It establishes the conditions for the tax exemption for copyrights royalties covered by Law No. 11.723 on Copyright [Title I, Article 20(j)]; the trademarks and patents royalties that are subject to the second category income tax, and not subject to third category tax, as provided for in Article 49 of the law [Title II, Chapter II, Article 45(h)]; the establishment of gross profit by the deduction of cost of acquisition of trademarks and patents (Title II, Chapter III, Article 60); the tax deduction for patent income of the fiscal year [Title III, Article 81(f)]; the unallowable deductions for amortization of trademarks assets, and the patents and trademarks royalties of foreign companies [Title III, Article 88(h) & (m)]; the presumption of net profits obtained by the payments made to overseas beneficiaries, which are derived from the exploitation of patents and copyrights [Title V, Article 93 (a(1) & (b)].

This consolidated version of the Income Tax Law incorporates all the amendments up to February 20, 2013 (see Article 23(a)(b) for the last amendments made by Decree No. 244/13 issued on February 28, 2013).
The Decree No. 649/97 which approves this consolidated text of the Income Tax Law was published in the Official Gazette on August 06, 1997 (B.O. 06/08/97).
Available Texts: 
Spanish

Ley de Impuesto a las Ganancias (Texto Ordenado de la Ley Nº 20.628 aprobado por el Decreto N° 649/97, según modificado en último lugar por el Decreto Nº 244/13) Ley de Impuesto a las Ganancias (Texto Ordenado de la Ley Nº 20.628 aprobado por el Decreto N° 649/97, según modificado en último lugar por el Decreto Nº 244/13), Complete document (pdf) [488 KB]

Related Legislation:
WIPO Lex No.:AR101

Explore WIPO