Argentina
AI Agent Legal Status: partial · Autonomy: low
Legal Framework
Argentina adopted a National AI Plan (Plan Nacional de IA) and created the AI Unit within the Secretaría de Innovación Pública. The CNV (securities regulator) has issued guidance on digital assets. No comprehensive AI-specific legislation has been enacted, but several bills are under congressional consideration. The personal data protection law (Ley 25.326) applies to AI data processing.
Key Laws & Regulations
- ◆Plan Nacional de Inteligencia Artificial (Decree 2024)
- ◆Ley 25.326 - Personal Data Protection
- ◆CNV General Resolution 994 - digital asset offerings guidance
- ◆Ley 27.275 - Right of Access to Public Information
- ◆BCRA Communication A 7506 - crypto asset restrictions for banks
Business Formation
Common structures include Sociedad de Responsabilidad Limitada (SRL) and Sociedad Anónima (SA). Registration through IGJ (Inspección General de Justicia) in Buenos Aires. Foreign entities need a local legal representative. AI agents cannot independently form or operate businesses; human directors and signatories are required.
Tax Implications
Corporate income tax at 25-35% (graduated). VAT at 21%. Capital controls and multiple exchange rates complicate cross-border transactions. Crypto taxation treated as capital gains for individuals and ordinary income for corporations. Withholding taxes on digital services payments abroad. Argentina's economic instability and inflation create unpredictable tax burdens in real terms.
Opportunities
Population highly motivated to adopt crypto and digital alternatives due to currency instability. Large developer talent pool at competitive costs. Government digitalization initiatives creating infrastructure. Growing AI startup ecosystem. Potential for regulatory arbitrage given evolving frameworks.
Highlights
Strong AI research community and talent pool. National AI Plan signals government commitment. Active crypto adoption driven by peso devaluation and capital controls. Buenos Aires emerging as a tech startup hub with significant developer talent.
Risks & Challenges
Chronic economic instability, high inflation, and currency controls. Rapidly changing regulatory environment. Central bank restrictions on crypto purchases through the banking system. Political shifts affecting technology policy. Complex bureaucracy for business registration and operation.