In January 2026, the National Institute of Industrial Property (INPI) introduced significant changes to the regime governing the registration of technology transfer agreements in Argentina.
Through a new resolution, the agency repealed INPI Resolution No. 328/2005 and approved a new Regulation for the Registration of Technology Transfer Agreements under Law No. 22,426.
According to INPI authorities, “the main objective of this reform is to simplify the registration procedure, reduce administrative burdens, and adapt the system to the purely informative nature that the registration of these agreements currently has.”
Below we analyze the most relevant aspects of the new regime and its practical implications for both local and foreign companies.
Legal framework for technology transfer in Argentina
Technology transfer agreements in Argentina are regulated by Technology Transfer Law No. 22,426, its Regulatory Decree No. 580/81, the Income Tax Law, and administrative regulations issued by the National Institute of Industrial Property (INPI).
Under Technology Transfer Law, agreements must be registered when they are entered into between a foreign party and an Argentine party, and involve the transfer, assignment or licensing of technology or trademarks.
For the purposes of the law, “technology” includes:
- invention patents
- industrial models and designs
- and technical knowledge used in manufacturing processes or in the provision of services.
In addition, under the Argentine Income Tax Law (Article 104, section a), subsections 1 and 2), “technology transfer” involves agreements related to:
- technical assistance services,
- engineering or consulting services that cannot be obtained locally, and
- assignments or licenses of intellectual property rights.
The registration of these agreements before the INPI has tax implications, as the Income Tax Law provides a specific tax treatment for payments made to foreign beneficiaries under duly registered technology transfer agreements.
Repeal of INPI Resolution 328/2005
The Resolution P-328/2005 previously established that the following activities would not be considered technology:
- acquisition of products
- marketing, sales, legal or financial advisory services
- software licenses
- repair or maintenance services without personnel training
- activities related to the ordinary course of business of the local company.
The resolution also imposed, among other requirements:
- additional information obligations
- documentary and accounting requirements
- technical criteria to determine whether technical assistance, engineering or consulting services qualified as technology transfer.
Now:
The new regulation repeals these provisions and establishes that no contractual clause may prevent the registration of an agreement.
As long as the agreement formally falls within the scope of Technology Transfer Law and Income Tax Law, the agreement must be registered.
New INPI approach: simplified and informative registration
The new regulation establishes that the registration procedure is based on the PRINCIPLE OF A SWORN STATEMENT regarding the accuracy and veracity of the information, documentation and instruments submitted by the applicant.
Accordingly:
- The existence of the agreement is presumed based solely on the sworn statement, without examining the perfection of the agreement or whether the parties have performed the acts required for its execution.
- If the wording or technical complexity of the agreement makes it unclear whether it falls under the Income Tax Law, the INPI will rely on the classification declared by the applicant in the registration form.
- When the applicant declares that the technical assistance, engineering or consulting services cannot be obtained in Argentina, such circumstance does not need to be further evidenced and the sworn statement of the applicant will suffice.
- False statements or fraudulent concealment may trigger the sanctions provided under Tax Procedure Law No. 11,683, pursuant to Article 14 of Technology Transfer Law.
Requirements to register a technology transfer agreement
The new regulation significantly simplifies the registration requirements.
To initiate the procedure before the INPI, the following documents are required:
- Application form for registration. The form currently in force is the one recently approved by INPI Provision No. 63/2026.
- Copy of the agreement
- Spanish translation, if applicable
- Payment of the administrative fee
Among the most relevant changes:
- No signature certification is required
- No apostille or consular legalization is required
- the registration request may be filed by either party to the agreement
Other relevant aspects of the new regulation
The regulation also introduces several operational clarifications.
Validity and filing of agreements
Agreements cannot be registered once their contractual term has expired.
Agreements whose consideration has already been fully paid before the registration request cannot be registered.
However, agreements may include amounts accrued but not yet paid at the time of filing, including amounts corresponding to previous fiscal years.
Inclusion of “grossing-up”
The registered amount may include gross-up clauses (i.e., tax gross-up relating to withholding tax).
It is presumed that the Argentine party assumes the gross-up when the amount is included in the total declared amount and the registration request is filed by the local party.
Certificates and renewals
The new resolution does not modify the certificate issued by INPI once the agreement is registered, which continues to be issued under the same terms as under the previous regime.
If the agreement is extended or renewed, the additional period is considered a new term. In order for the INPI to issue a new certificate for that period, the request for extension must be filed while the renewal or extension is still in force, without the need to submit all the original agreement documentation again.
Conclusion
The new INPI regulation represents a shift toward a more deregulated model for the registration of technology transfer agreements.
Unlike the previous regime —based on Resolution 328/2005— the authority now adopts an approach focused on the applicant’s sworn statement and the informative nature of the registration.
For more information or advice regarding technology transfer agreements in Argentina, feel free to contact us.