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On January 21, 2026, the National Securities Commission (“CNV”) issued General Resolution 1105/2026, which states among its considerations the purpose of “adapting the regulatory framework applicable to certain trusts linked to the real estate sector, in order to provide them with greater operational flexibility,“ considering the need to ”encourage the participation of different trustors, contributing to reducing structuring times and costs, granting greater fluidity to issuances, and promoting more agile and continuous access to the capital market.”

Access the complete text of the Resolution here.


This publication was prepared based on information dated January 22, 2026, and does not constitute legal advice on specific matters. If necessary, specialized legal advice should be sought.

For more information, please contact: 

Sebastián Luegmayer – LuegmayerS@eof.com.ar

Nicolás Fernández Maderofernandezmaderon@eof.com.ar

Lucas Rodriguez Castellirodriguezcastellil@eof.com.ar