Sociedad Anónima S.A.Argentina
What it takes to form, own and run a public limited company in Argentina, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
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El capital se representa por acciones y los socios limitan su responsabilidad a la integración de las acciones suscriptas.
The registry’s and the law’s own pages do not mention it.
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La administración está a cargo de un directorio compuesto de uno o más directores
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No podrá ser inferior a PESOS TREINTA MILLONES ($30.000.000).
The registry’s and the law’s own pages do not mention it.
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1. Las sociedades anónimas —incluidas las sociedades anónimas unipersonales—, las sociedades en comandita por acciones, en la parte que corresponda a los socios comanditarios, y las sociedades por acciones simplificadas del Título III de la Ley N° 27.349, constituidas en el país.
Form it
Who registers it
- Registry
- Formed without visiting
- Not stated
The registry’s and the law’s own pages do not mention it.
- Formed online
- No
What it takes to form
- A notary
- Required
- A resident director
- Required
- Paying up the capital
- Cash contributions at least 25% of subscription on registration; non-cash contributions paid in full.
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La integración en dinero efectivo no podrá ser menor al VEINTICINCO POR CIENTO (25%) de la suscripción
Own it
Who may own and run it
- Directors
- At least 1 · one must live there
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La administración está a cargo de un directorio compuesto de uno o más directores
- Shareholders
- Not stated
The registry’s and the law’s own pages do not mention it.
- Members
- Not in our records
- A local company secretary
- Not stated
The registry’s and the law’s own pages do not mention it.
- A local registered agent
- Not stated
The registry’s and the law’s own pages do not mention it.
Each year, at the registry
- Annual registry fee
- Not stated
The registry’s and the law’s own pages do not mention it.
- Accounts on the public record
- Not stated
The registry’s and the law’s own pages do not mention it.
- Audit for a small company
- Not stated
The registry’s and the law’s own pages do not mention it.
- Audit
- State supervision of the company and a mandatory supervisory body apply where capital exceeds ARS 2,000,000,000 (article 299 point 2, amount per Ministry of Justice Resolution 10/2024), the company is state-owned, or other article 299 cases.
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se fija en PESOS DOS MIL MILLONES ($ 2.000.000.000) el monto del capital social a partir del cual las sociedades anónimas quedan sujetas a fiscalización estatal permanente
Important dates
When each obligation falls due, as the authority states it.
- Ordinary general meeting to consider the annual accounts
- 4 months after the end of the accounting period
Statute: the ordinary meeting is called within four months of the year end (article 234).
- Pay in the unpaid balance of subscribed capital
- 24 months after incorporation
Statute (art. 166): the balance of subscribed capital is paid within the term set, not exceeding two years.
What is public
Not in our records What the register shows the public is not in our records for the S.A..
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Varies · 25–35%+4 regimes
Taxed at the entity on the progressive scale of article 73 (25/30/35%).
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1. Las sociedades anónimas —incluidas las sociedades anónimas unipersonales—, las sociedades en comandita por acciones, en la parte que corresponda a los socios comanditarios, y las sociedades por acciones simplificadas del Título III de la Ley N° 27.349, constituidas en el país.
Special regimes that may apply
- Régimen de Incentivo para Grandes Inversiones (RIGI) other · 25%
Single-project vehicles (VPU) admitted to the RIGI Ley 27.742, título VII, artículos 164 a 228; alícuota en artículo 183 inciso a) - Dividendos no computables holding · 100% exempt
Recipients of dividends and of share distributions from revaluations or accounting adjustments, in determining their net taxable income Ley 20.628 de Impuesto a las Ganancias, texto ordenado 2019 por decreto 824/2019, artículo 68 - Régimen de Promoción de la Economía del Conocimiento other · 15%
Legal entities registered in the Registro Nacional de Beneficiarios del Régimen de Promoción de la Economía del Conocimiento Ley 27.506, artículos 3 y 10 - Exención impositiva en el Territorio Nacional de la Tierra del Fuego, Antártida e Islas del Atlántico Sur free zone · 100% exempt
Natural persons, undivided estates and legal persons, for acts, activities or operations carried out in the Territory, or for assets located there Ley 19.640, artículo 1 (exención), artículo 2 (bienes radicados) y artículo 3 (excepciones)
Whether a company qualifies depends on its activity and conditions set in each statute.
- CFC rules in Argentina
- Not in our records
Close it
Closing it
The other end, which most guides leave out.
- Route
- Dissolution under article 94 (members' decision, expiry of term and other listed causes), then liquidation.
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La sociedad se disuelve: 1) por decisión de los socios;
- Statutory fee
- Not in our records
Every business in Argentina
VAT
- Standard rate
- 21%
A 27% rate applies to sales of gas, electricity and metered water and related supplies when made outside residential use to a registered taxpayer; a rate equal to 50% of the general rate (10.5%) applies to the goods listed in article 28.
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La alícuota del impuesto será del veintiuno por ciento (21 %). Esta alícuota se incrementará al veintisiete por ciento (27%) para las ventas de gas, energía eléctrica y aguas reguladas por medidor
- Other rates
- 27% Sales of gas, electricity and metered water and the other supplies in article 3(e)(4)(5)(6), outside dwellings, to a registered taxpayer or a simplified-regime small taxpayer
- 10.5% Sales, leases and definitive imports of the goods listed in article 28, such as live animals, fresh meat, fresh fruit and vegetables, honey, grains and wheat flour
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La alícuota del impuesto será del veintiuno por ciento (21 %). Esta alícuota se incrementará al veintisiete por ciento (27%) para las ventas de gas, energía eléctrica y aguas reguladas por medidor
- Registration threshold
- No threshold: from the first taxable supply
taxable supplies: article 36 requires every taxpayer in article 4 to register, with no turnover threshold
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Los sujetos pasivos del impuesto mencionados en el artículo 4° deberán inscribirse en la DIRECCION GENERAL IMPOSITIVA en la forma y tiempo que la misma establezca
- A foreign company
- See the note
Digital services supplied over the internet, consumed in Argentina and provided by persons domiciled abroad are within the tax; the ARCA pages read collect it through the perception regime or from the local recipient and do not state whether the foreign supplier itself must register, from when, or whether a representative is needed.
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Todos los servicios digitales brindados por internet que sean consumidos en Argentina y prestados por sujetos domiciliados en el exterior, están alcanzados por el impuesto.
- Returns filed
- Monthly
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El impuesto resultante por aplicación de los artículos 11 a 24 se liquidará y abonará por mes calendario sobre la base de declaración jurada efectuada en formulario oficial.
- Tax authority
- Registration page read 2026-10-22
Payment and banking services
1 service names Argentina on its own list: Paysera. Each provider, and what a listing means.
Reference
Its name and code
- Kind
- Public limited companyDerived our grouping, the same words in every country
- Name in law
- Sociedad Anónima (S.A.)
- ISO 20275 code
- F0A6Secondary GLEIF, Entity Legal Forms code list