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The IGJ emphasizes the declaratory nature of the registration of corporate bodies

On April 10, 2026, the General Inspectorate of Justice (“IGJ”) issued General Resolution No. 1/2026 (the “Resolution”), in which it reiterated and emphasized that the registration of the appointment and termination of directors, officers, managers, legal representatives, and other corporate officers is not constitutive but merely declaratory in nature. In this regard, it is clarified that the legal effects of such acts begin on the date of the valid corporate act that established them, and not upon their registration with the IGJ.

Access the complete text of the Resolution here.


This publication was prepared based on information as of April 13, 2026, and does not constitute legal advice on specific matters. If necessary, you should seek specialized legal counsel.

For more information, please contact: 

Ernesto José Genco – Gencoe@eof.com.ar 

Lucas Rodriguez Castelli – Rodriguezcastellil@eof.com.ar

Agustín Luca Canadé – Canadea@eof.com.ar