Sociedad en Comandita por Acciones S.C.p.A.Argentina
What it takes to form, own and run a limited partnership 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 o los socios comanditarios limitan su responsabilidad al capital que suscriben. Sólo los aportes de los comanditarios se representan por acciones.
The registry’s and the law’s own pages do not mention it.
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La administración podrá ser unipersonal, y será ejercida por socio comanditado o tercero
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El capital debe suscribirse totalmente al tiempo de la celebración del contrato constitutivo. 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
- Not stated
The registry’s and the law’s own pages do not mention it.
- Paying up the capital
- Cash contributions at least 25% of the subscription on registration; non-cash contributions in full (art. 187, sociedad anónima rules applied by art. 316).
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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
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La administración podrá ser unipersonal, y será ejercida por socio comanditado o tercero
- 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
Not in our records Annual registry fee, Accounts on the public record, Audit for a small company, Audit: none of these is in our records for the S.C.p.A..
Important dates
When each obligation falls due, as the authority states it.
Not in our records No dates for the S.C.p.A. are in our records.
What is public
Not in our records What the register shows the public is not in our records for the S.C.p.A..
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Varies · 25–35%+1 regime
Taxed at the entity on the article 73 scale: limited partners' share under point 1, general partners' share under point 2.
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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
- 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, 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
- Limited partnershipDerived our grouping, the same words in every country
- Name in law
- Sociedad en Comandita por Acciones (S.C.p.A.)
- ISO 20275 code
- PLZ6Secondary GLEIF, Entity Legal Forms code list