29 mayo, 2026 | Actualidad normativa, Novedades

Por Natalia Mendez y Noelia Villar.

La Resolución General de IGJ 4/2026 publicada en BO en fecha 26.05.2026 introduce una reforma profunda del régimen aplicable a sociedades constituidas en el extranjero. IGJ, de esta manera, busca simplificar y desburocratizar los trámites para sociedades extranjeras que operan o invierten en Argentina, eliminando requisitos innecesarios, reduciendo costos administrativos y buscando facilitar la inversión extranjera.

Cambios significativos se pasa de la dispersión de varios artículos a un cuerpo normativo unificado, simplificándose régimen de inscripción para sociedades extranjeras; se elimina la manifestación respecto de que la sociedad no se encuentra sometida a liquidación ni a ningún otro procedimiento legal que impone restricciones sobre sus bienes o actividades, se puede solicitar la inscripción de la sociedad extranjera junto con la sociedad local en un solo trámite.

Flexibilizaciones formales

se admiten firmas digitales o electrónicas, constitución de domicilio electrónico por parte de representante legal, se elimina la obligación de presentar todas las reformas del estatuto aceptándose texto ordenado vigente del estatuto (siempre que no implique modificación de denominación, transformación o cambio jurisdiccional) y documentación digital apostillada.

Sucursales

se derogan controles financieros sobre sucursales tales como la verificación del patrimonio neto positivo, procedimiento de intimación y cancelación por patrimonio neto negativo, se eliminó prohibición de inscribir asignación de capital cuando existían pérdidas acumuladas y se flexibilizó la acreditación del capital asignado, acreditándose pudiendo acreditarse tanto en cuentas de entidades financieras locales o extranjeras.

Documentación proveniente del exterior

la documentación proveniente del extranjero debe presentarse en original, firmada por un representante cuyas facultades deben ser certificadas por notario o autoridad pública. Alternativamente, puede protocolizarse en escritura pública en Argentina. Si no es posible acreditar esas facultades, se admite una declaración del propio firmante manifestando contar con facultades suficientes, certificada por notario. También se permite presentar resoluciones en formato digital impresas, siempre que estén apostilladas y se garantice su autenticidad e integridad.

Renuncia del representante legal

se detalla un procedimiento de salida para que el representante legal de la sociedad extranjera pueda inscribir su propia renuncia cuando la casa matriz no responde. Este procedimiento exige una notificación fehaciente en la sede de la casa matriz con un plazo de al menos 90 días, intimando a que sea tratada su renuncia. Vencido dicho plazo sin respuesta, el renunciante podrá presentar ante IGJ su renuncia con firma certificada y con el detalle de los libros rubricados, indicación del domicilio –dentro de CABA – en el que se conservarán los libros y documentación respaldatoria para ponerlos oportunamente a disposición del nuevo representante que se designe y la publicación del aviso en el BO (si fuera inscripta en los términos del art. 118 de la Ley 19.550). Como condición para la inscripción, la entidad deberá encontrarse al día en la presentación de sus estados contables.

Cancelación voluntaria

Se ordena el procedimiento y se eliminan recaudos superpuestos con los ya cumplidos al momento de la inscripción.

Jurisdicciones no cooperantes

Se preserva el criterio restrictivo para sociedades provenientes de jurisdicciones identificadas por el GAFI o consideradas no cooperantes a los fines de la transparencia fiscal, fortaleciendo la prevención del lavado de activos y del financiamiento del terrorismo.

English Version:

IGJ General Resolution 4/2026: Facilitating Foreign Corporate Investment

By Natalia Mendez and Noelia Villar. 

General Resolution No. 4/2026, issued by the General Inspection of Corporations and published in the Official Gazette on May 26, 2026, introduced significant changes to the regulatory framework applicable to foreign companies. Through these amendments, the General Inspection of Corporations aims to streamline and simplify registration procedures for foreign companies operating or investing in Argentina by eliminating unnecessary requirements, reducing administrative costs, and facilitating foreign investment.

Key Changes

General Resolution No. 4/2026 replaces a scattered set of provisions with a unified regulatory framework, thereby simplifying the registration process for foreign companies. It also eliminates the requirement to declare that the foreign company is not undergoing liquidation or subject to legal proceedings that restrict its assets or activities. In addition, the registration of a foreign company may now be requested simultaneously with the registration of a local company through a single filing procedure.

Flexible Formal Requirements

It permits the use of digital and electronic signatures and allows the legal representative to establish an electronic domicile. It also eliminates the requirement to file each and every amendment to the bylaws, allowing instead the filing of current restated bylaws, provided that the relevant amendments do not involve a change of corporate name, a change in corporate type, or a transfer of domicile. In addition, the General Inspection of Corporations now accepts the filing of digitally issued documents bearing an apostille.

Branches

Financial controls applicable to branches have been removed. General Resolution No. 4/2026 eliminates requirements such as the verification of a positive net worth and the procedures for requiring corrective action and cancelling registrations in cases of negative net worth. It also lifts restrictions on the registration of capital allocations in the presence of accumulated losses and allows allocated capital to be evidenced through accounts maintained with either local or foreign financial institutions.

Foreign Documents

Documents executed abroad must be submitted in their original form and signed by a representative whose authority must be certified by a notary public or other competent public official. Alternatively, such documents may be formalized through a notarial deed executed in Argentina. Where certification of the signatory’s authority is not feasible, a statement by the signatory confirming that he or she has sufficient authority to execute the document will be accepted, provided that the signature is notarized. General Resolution No. 4/2026 also permits the filing of printed copies of digitally issued documents, provided that they bear the required apostille and their authenticity and integrity can be verified.

Resignation of the Legal Representative

General Resolution No. 4/2026 establishes a mechanism allowing the legal representative of a foreign company to register his or her own resignation where the parent company fails to respond. This procedure requires formal notice to be served on the parent company’s registered office, granting at least 90 days for the resignation to be considered. If no response is received within that period, the resigning representative may file the resignation with the General Inspection of Corporations, with a notarized signature, a list of the statutory books maintained by the branch, the address within the City of Buenos Aires where such books and supporting documentation will be kept pending the appointment of a new representative, and proof of publication of the relevant notice in the Official Gazette (where the foreign company is registered pursuant to section 118 of Argentine Companies Law No. 19,550). As a condition for registration, the foreign company must be current in the filing of its financial statements.

Voluntary Cancellation of Registration

General Resolution No. 4/2026 streamlines and clarifies the voluntary cancellation procedure by eliminating requirements that duplicate information and documentation already provided at the time of registration.

Non-Cooperative Jurisdictions

It maintains a restrictive approach toward companies organized in jurisdictions identified by the Financial Action Task Force (FATF) or classified as non-cooperative for tax transparency purposes, thereby strengthening measures aimed at preventing money laundering and terrorist financing.