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Indotria Software Production - Full Text Of The Norm

Original Language Title: INDUSTRIA PRODUCCION DE SOFTWARE - Texto completo de la norma

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image inicio sitio infoleg MInisterio de Justicia y Derechos Humanos
INDUSTRIA Law 25.856 Please note that the production activity of software must be considered as a productive activity of transformation assimilable to an industrial activity, for the purposes of the perception of tax, credit and any other benefits. Sanctioned: December 4 of 2003 promulgated: January 6 of 2004

The Senate and Chamber of Deputies of the Argentine Nation assembled in Congress, etc. sanction with force of Law:

Consideration of software production as industrial activity

ARTICLE 1 Please note that the software production activity should be regarded as a productive activity of transformation that is assimilable to an industrial activity for the purposes of the perception of tax, credit and other benefits that are set for the industry by the national Government. ARTICLE 2 The Executive Branch is instructed to consider design, development and the development of software as a productive transformation activity that can be promoted in the future. ARTICLE 3 Provincial and municipal governments are invited to adopt the same criterion as set out in the previous articles for the purpose of extending the benefits to software-producing activities for industrial activities. ARTICLE 4 Contact the Executive.

IN THE SESSION OF THE ARGENTINE CONGRESS, IN GOOD AIRES, TO THE FOUR DAYS OF THE YEAR TWO MIL TRES.

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EDUARDO O. CHANGE. . DANIEL O. SCIOLI. . Eduardo D. Rollano. . Juan Estrada.