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Law Of Support And Productive Reactivation Of The National Tourist Activity Dispositions


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image start infoleg site The Ministry of Justice and Human Rights

Law 27563


The Senate and Chamber of Deputies of the Argentine Nation, meeting in Congress, etc.




Declaration of the object, purpose and principle of solidarity

Chapter I

General provisions

Article 1-Object. In the context of the public emergency declared by law 27,541, and of the extension of health emergency established by decree 260/20 and its modifications, this law aims to implement measures for the maintenance and productive reactivation of the national tourism activity, for the term of one hundred and eighty (180) days, renewable for the same period by the Executive Branch.

Article 2 °-Purpose. The purpose of this law is to mitigate the economic, social and productive impact on tourism, in all its modalities, in virtue of the COVID-19 coronavirus pandemic and to provide the tools for its productive reactivation.

Chapter II

Scope of Application

Article 3-Material Scope. The activities and areas listed in this law are covered by this law. The Executive Branch shall be empowered to extend this Article by means of the implementing authority.

(a) Accommodation services in camping and/or mountain shelters, in hotels, hostels, bungalows, parks and similar residences, except per hour, lodging in stays and youth hostels and services in shared-time apartments;

(b) Travel agencies: services of travel and tourism companies, services of tourism agencies and travel agencies;

(c) Transport: cabotage, long-distance land and services of excursions and/or transfer of special trains and services of lake, river and sea excursions for tourist purposes, motor transport services passengers for tourism, rental services of land transport equipment without operation or crew; and their respective terminal operating services;

(d) Professional services of tourism graduates, tourism technicians and tour guides, instructors of some sport linked to tourism, permanent and/or seasonal activities;

(e) Service centres: ski, sport fishing, health tourism, thermal tourism and/or the like, adventure tourism, ecotourism or the like and other activities related to tourism;

(f) Rental of goods: bicycles, motorcycles, ski equipment, kayaks and other items related to tourism;

(g) Bodegas, botanical gardens, zoos and national parks, amusement parks, theme parks, entertainment, recreation and leisure, exploitation of beaches and recreational parks, museums and preservation of historical sites and buildings;

(h) Services related to the organization of fairs, congresses, conventions and/or exhibitions, rental service and exploitation of buildings for fairs, congresses and/or conventions, business services linked to the organization of fairs, congresses and/or conventions, rental services of equipment for the holding of fairs, congresses and/or conventions;

(i) Gastronomy: cafes, bars and confectionery, restaurants, canteens, restaurant and canteen with spectacle, restaurant and canteen services with spectacle;

(j) Commercial activity at airport terminals, national parks and free zones dependent on tourist activity;

k) Services of dance halls and discotheques in territories whose main income is the tourist activity;

(l) Regional products: the chain of processing of chocolate, ice-cream, alfjours, craft beers and other foodstuffs in territories whose main source of income is tourism;

(m) Other services: Sale of regional articles and crafts, antiques, leather, silver, alpaca and the like;

n) Cines, production of theatrical and musical shows.

Article 4 °-The benefits provided for in this law may not be considered incompatible with respect to other benefits granted to subjects who provide activities referred to in Article 3, in the framework of the health emergency declared by law 27,541 and the extension by decree 260/20 and its amendments.


Economic, productive, social and fiscal measures

Chapter I

Program of Emergency Assistance to Work and Production

Benefits to the tourism sector

Article 5 °-Exempt the validity of the Program of Emergency Assistance to Work and Production established in Decree 332/20 and its complementary ones, from 1 ° July 2020 to 31 December 2020 for activities and items referred to in Article 3 of this Act, which are at a standstill or have a turnover of less than 30% (30%) as determined by the rules.

Article 6-Establish that the benefits instituted shall be as follows:

a) Reduction of the payment of the employer's contributions to the Argentine Contingency Integrated System of ninety-five percent (95%);

(b) Supplementary salary paid by the national State for workers and workers in relation to the private sector's dependence of fifty per cent (50%) of the net salary, and cannot be less than a sum equal to one (1) Minimum, Vital and Mobile (SMVM) salary or exceed two (2) SMVM, or total net salary.

The Chief of Staff will be empowered to establish special conditions to ensure the continuity of the sources of work and tourism enterprises.

These benefits shall apply to all subjects who submit activities as provided for in Article 3, without distinction as to the number of persons employed.

Article 7 °-The Chief of Staff shall be empowered to extend the validity of the measures provided for in this chapter, 80 (180) days and up to the limit of the benefits instituted.

Article 8-Facultete the Chief of Staff to establish a non-refundable economic assistance for the owners of the Micro and Small Enterprises establishments in accordance with the current regulations and which constitutes their sole activity, for an amount equivalent of up to two (2) SMVM.

Chapter II

Tax, tax and credit measures

Article 9 °-Extension of the payment of the existing taxes or to be created, which will tax the assets, capital, or profits of the activities achieved by this law, whose maturities operate Until 31 December 2020, the Executive Branch will have the power to extend the term of the present.

Article 10.-To suspend for the period provided for in Article 1, the obstacle of any kind of precautionary measure at the request of the Federal Administration of Public Revenue and/or the National Administration of Social Security, in relation to the subjects established in Article 3 of this Law.

Article 11.-The Federal Administration of Public Revenue and/or the National Administration of Social Security shall dictate the relevant complementary rules for the application and supervision of the benefits agreed upon in this Chapter.

Article 12.-The Executive Branch, by means of the body it establishes, will implement a reduction in the tax on credits and debits in bank accounts and other operations until December 31, 2021.

Article 13.- Instruct the Central Bank of the Argentine Republic to arrange through the Banco de la Nación Argentina so that within the period of 30 (30) days running, from the date of the sanction of this law, implement a line of credits for the subjects who carry out the activities mentioned in Article 3. The same will be used for the payment of public services, working capital and/or any other fixed costs that the companies will have to bear during the life of the restrictions generated by the COVID-19 coronavirus pandemic.

These credits will be awarded with a maximum period of thirty-six (36) months and with six (6) months of grace for the payment of capital and interest. The grace period may be extended by the Executive Branch in the event that the declaration of health emergency declared by Decree 332/20 and its complementary ones is extended.

This line of credit will have a zero percent (0%) interest rate during the first twelve (12) months of validity and twenty percent (20%) for the remaining time of financing.

Article 14.-The Central Bank of the Republic of Argentina shall be required to provide credit lines for municipalities and areas whose main activity is tourism, with a guarantee of federal co-participation in taxes, of funds (a) to be affected by a trust which guarantees payment or guaranteed by the provinces themselves.

These appropriations must be applied to investment in public works and services intended for the recovery and value of the applicant. The interest rate may not exceed by more than two (2) points at the rate offered for traditional fixed term investments in pesos by the Bank of the Argentine Nation, with a grace period of eight (8) months since its granting.

Article 15.- The national State shall ensure access to the appropriations provided for in this Chapter. Instruct the Central Bank of the Argentine Republic to make the criteria for granting applied by financial institutions more flexible, under the Law of Social Solidarity and Productive Reactivation in the Framework of the Public Emergency 27,541, who will resolve the application within ten (10) days. In the event of a refusal, the same shall be established and communicated by the financial institution to the applicant within the same period.

Failure to comply with the obligations laid down in this Chapter shall entail the immediate initiation of the summaries and any penalties for financial institutions, without prejudice to the criminal, civil and/or administrative actions which may be imposed on them. reciprocate.


Productive Reactivation Plan

Article 16.-Create the Internal Tourism Reactivation Plan in order to sustain and promote employment, and promote the recovery of tourism activity through the incentive of demand. The programmes provided for in this Title shall be valid until 31 December 2021, which may be extended by the Executive Branch.

Chapter I

Holiday Tax Bonus Program

Article 17.-Establish a contribution to the benefit of families whose total net monthly income does not exceed the equivalent of four (4) SMVM, by granting a tax voucher issued in electronic form, intended exclusively for the payment of services offered within the country by qualified companies, identified in the Classifier of Economic Activities (CLAE) in accommodation services activities under the codes 551022, 551023, 551090, 552000; food and beverage delivery services under codes 561011, 561012, 561013, 561014, 561019; travel agency services, other activities complementary tourist support under the codes 791100, 791200, 791901, 791909; services of air passenger transport under code 511000; tourist and regular transport services (except international transport) of passengers under codes 492,180 and 492,150; low passenger rail transport service code 491,120 and rental of driverless cars 771,110.

Article 18.-The bond set out in the preceding article is recognized under the following conditions:

(a) Expenditure must be incurred in a single solution in relation to the services provided by a single undertaking;

b) The total amounts of the services must be documented by electronic invoice, in which the amount of the contribution is included as "Discount Holiday Tax Bonus";

(c) Payment of services must be made through undertakings or establishments corresponding to the activities listed in Article 17 of this Law.

Article 19.-The bonus may be requested by one (1) member of the family group for the only time to be applied in the form of a discount on the amount to be paid for the services provided by the companies, the amount of which will be from the moment of the invoicing a tax credit in favour of these to be used in compensation of taxes and national contributions, as well as transfers to third parties, including suppliers of goods and services, as well as to credit institutions or financial intermediaries. The transferee may use the tax credit in the same manner as that established for the transferor.

The Executive Branch will determine the conditions of application, grant and amounts of the contributions.

The Federal Administration of Public Revenue will establish the forms and conditions regarding compensation and/or transfers to third parties of the tax credit.

Chapter II

Incentives for the pre-sale of national tourist services

Article 20.-Establish the "Incentives for the Pre-sale of National Tourism Services" scheme aimed at encouraging and enhancing the demand for domestic tourism, which will consist of the recognition of a credit by the national state in human persons equivalent to fifty percent (50%) of the amount for each operation of purchase of tourist services to be provided within the national territory, duly invoiced by the companies or establishments for the activities referred to in Article 3 of this Law.

For the purposes of credit recognition and subsequent use, the following conditions are laid down:

(a) Purchases for the pre-sale of tourist services should be made until 31/12/2020;

(b) the services acquired in the pre-sale must be used during the year 2021;

(c) The appropriations may be used from 2021 only for the purchase of tourist services provided within the national territory offered by the undertakings or establishments corresponding to the activities included in Article 3 of this Law;

(d) The maximum credit ceiling shall be determined by the implementing authority.

Article 21.-The Executive Branch shall regulate its operation and implementation.

Chapter III

Tourism for Older People program

Article 22.-Create the Program "Tourism for Older Persons" in order to sustain the tourist activity of the destinations of the country during the low seasons, in the framework of the realization of the trips as preventive activity of the health and for the welfare of the elderly.

The Program will be coordinated jointly by the Ministry of Tourism and Sports of the Nation, the National Administration of Social Security and the National Institute of Social Services for Retirees and Pensioners, through which they will be tendered tourism packages previously defined together with the Federal Tourism Council (CFT) and the private sector of the tourism sector as stipulated in Article 7 (b) and Article 10, both of which are law 25,997.

Article 23.-Tourist packages must be marketed by duly authorized travel agents and tour operators.

The Executive Branch will contribute up to twenty-one percent (21%) of the value of the tendered trips, once they are invoiced, as determined by the regulations.

Article 24. The Executive Branch shall establish the amount of the Program and regulate its operation.

Chapter IV

Programme for the financing of tourist travel packages for student tourism

Article 25.-Establish a program of financing for tourism packages of student tourism trips marketed under Law 25,599 through a specific credit line of the Banco de la Nación Argentina whose policy-makers will be Student Tourism Agencies who are a trustee of the "Student Tourism Fund" Management Trust Contract.

Article 26.-The conditions of the programme set out in the preceding article are as follows:

a) The tourist packages must be for travel of residents in the country to national localities;

b) All of the Trustees and Nation Trusts S.A. in their fiduciary character will have to sign an addendum to the Contract of Management Trust of the Student Tourism Fund, in order to establish in the convention the guidelines that shall apply for loans under this programme:

1. Incorporate the subject of the contract that the current funds and future revenues will be constituted as collateral for the loans, in addition to the current object.

2. The total amounts of the loans will be deposited in the Student Tourism Fund to be transferred to the various service providers contracted by the agencies including the amounts corresponding to them by the Nation. Trusts S.A., as a trustee of the Student Tourism Fund Management Trust Contract.

3. Payment of travel marketed by trust travel agencies through the financing of this program shall be made on the trust account.

The implementing authority of Law 25,599 shall prescribe the regulatory and/or clarifying rules of this programme. This body must carry out a new actuarial calculation in itself or by third parties in respect of the operation of the Student Tourism Fund.

The implementing authority may subsidise the interest rate of the appropriations for the programme set out in this Title.


Consumers ' right to reschedule and cancellations occurring as a consequence of the COVID-19 coronavirus pandemic.

Article 27.-Direct Recruitment. Temporary accommodation hotel establishments and transport companies-in any of their modalities-who have been affected or prevented from providing services contracted on the occasion of the COVID-19 coronavirus pandemic, and whose services were directly contracted, may alternatively offer users the following options:

(a) the reprogramming of the contracted services, respecting the seasonality, quality and agreed values, within a period of twelve (12) months after the lifting of the restrictive measures of movement adopted by the Power Executive;

(b) the delivery of service vouchers to be used for up to twelve (12) months after the cessation of the restriction measures, which must provide access-without penalty-to equivalent contracted services or other services which may be accepted by the client;

c) The refund of the amount paid by the contracted services by means of the payment of up to six (6) equal, monthly and consecutive instalments due the first of them within sixty (60) days of the request for reimbursement.

Article 28-Recruitment by intermediaries. In cases where the consumer has contracted services through the subjects covered by Article 4 (2) of Regulation (EEC) No 18,829 which have been cancelled on the occasion of COVID-19, the consumer may reschedule his/her travel or receive a voucher to be used within twelve (12) months after the end of the duration of the outpatient restrictions and their carryovers, for a fee equal to the reimbursement that would have been paid. After the period of validity of the voucher has not been used, the consumer may request the full refund of any payment made.

Notwithstanding the foregoing, the persons covered by this Article shall carry out the reimbursement to consumers and users in the event that they request the termination of the contract, provided that the service providers they have made a total refund of the amount corresponding to them.

If only some of the travel service providers make the refund or the amount returned for each of them is partial, the consumer or user shall be entitled to the partial refund corresponding to the refunds made, being discounted from the amount of voucher delivered. The persons referred to in this Article shall carry out the refunds referred to above within a period not exceeding sixty (60) days from the date of the application for reimbursement or from the date on which the service providers have been reimbursed. They were returned.

The rescheduling and returns of student tourism services shall be established by the law enforcement authority 25,599.

Article 29. The provisions provided for in this Chapter shall be valid for those journeys or services which have not been carried out or to be provided on the occasion of the ambulatory restrictions imposed by the Executive Branch in the context of the pandemic. for the COVID-19 coronavirus and until such restrictions continue to apply.

It is the obligation of the subjects to implement the necessary mechanisms to enable consumers to exercise their rights.

Failure to comply with the provisions of this Chapter shall make it possible for the providers of the penalties provided for in this Act to comply with the provisions of the specific rules governing their activities.


Additional provisions

Article 30.-The Chief of the Cabinet of Ministers shall be empowered to reallocate the budget items necessary to comply with the programs set out in this Law.

Article 31.-The Executive Branch shall establish the implementing authority who shall determine the mechanisms to comply with this law.

Article 32.-The Executive Branch shall convene the business associations and other organizations linked to the activity together with the workers ' representatives in order to implement the necessary measures to support the job templates.

Article 33.-The Executive Branch, through the body it determines, will implement a promotional campaign through the audiovisual, graphic and digital media in order to motivate travel to national destinations and communicate the benefits of this law, making mention in the generation of employment through responsible tourism with local communities and protected areas.

Article 34.-Invite the Autonomous City of Buenos Aires and the provinces to take measures to support the tourism sector in what it does to its competences.

Article 35.-Commune to the national executive branch.




ê 21/09/2020 N ° 40754/20 v. 21/09/2020

( Note Infoleg : The bold texts were observed by the Decree No 753/2020 B.O. 21/09/2020)