This decree provides for amendments to the mining legislation so that (i) the tax stability certificate of the Investment Regime of Law 24. 196 must contain only the precise date of presentation of the feasibility study to determine the tax burden for which the tax stability benefit is granted, (ii) the beneficiaries of the regime are required to attach a technical report to their sworn statements, prepared by an independent professional to strengthen the technical quality of the information provided and (ii) redundant functions between the Mining Secretariat, as Enforcement Authority of Law No. 24,196, and the Argentine Geological Mining Service (SEGEMAR) are revised.
As background of Decree 449/2025, reference is made to Article 1° of the Law of Bases and Starting Points for the Freedom of Argentines No. 27,742, which declared a public emergency in administrative, economic, financial and energy matters for a period of one year, delegating to the National Executive Branch powers in specific administrative and emergency matters, pursuant to the terms of Article 76 of the NATIONAL CONSTITUTION.
Access the complete text of the Decree here.
This publication does not constitute a legal opinion on specific issues. If necessary, expert legal advice should be sought.
For more information, please contact:
Agustín Siboldi – SiboldiA@eof.com.ar
Jorge Muratorio – MuratorioJ@eof.com.ar