On February 2, 2026, Resolution (INPI) 38/2026 was published in the Official Gazette, repealing Resolution 328/2005 and establishing a new procedure for the registration of technology transfer agreements under Law 22,426, a regime that is closely linked to the Income Tax Law and its Regulatory Decree.
This publication was drafted on 02/02/2026 and does not constitute legal advice.
For more information, please contact:
Tax Law Area
Miguel A. M. Tesón – tesonm@eof.com.ar
Guillermo Lalanne – lalanneg@eof.com.ar.