Argentina’s Corporate Rules Are Changing: The 2026 Reforms and What May Come Next

Argentina’s corporate law reform agenda gained momentum in 2026. The Inspección General de Justicia (IGJ), the Superintendency of Corporations of the City of Buenos Aires (the country’s most prominent corporate regulator), introduced a broad package of rules to simplify corporate procedures, reduce administrative burdens and accelerate the transition to a digital registry.

The process began with General Resolution No. 2/2026, which established a participatory rulemaking procedure. Companies, professionals, investors and other stakeholders were invited to comment on the IGJ’s regulatory framework. The consultation was designed to identify unnecessary formalities, operational friction and compliance costs, and informed several reforms adopted later in the year.

Some of the most relevant changes resulting from this process include:

• Greater flexibility in bonding performance by directors and other statutory appointees. The IGJ requires appointees to guarantee the company for their performance. In practice, this is little more than a nod to the local insurance industry, which customarily provides bonding policies. Appointees may  now avoid the bond and use other forms to guarantee performance, including the use of a sworn undertaking. This change may significantly reduce the costs associated with their appointment.
• Remote meetings permitted by default. Directors and other corporate bodies may now hold meetings remotely unless expressly prohibited by the company’s bylaws. Recording the meeting is no longer required, provided the resolutions are signed by all participants.
• Electronic acceptance of appointments. Electronic and digital signatures are now valid for corporate authorities to accept their appointments, facilitating compliance with registration requirements.
• Clearer rules for alternates. The regulations simplify for the process for alternate appointees (e.g., directors) to assume office when a vacancy occurs, including situations in which the governing body lacks the quorum required to declare the vacancy.

• Digital registration certificates. The IGJ eliminated the physical documents previously required for registration filings and replaced physical registration certificates with digitally signed certificates containing the registered documents. Since August 10, 2026, this digital registration system has applied to all registration procedures before the IGJ.
• A new online filing system. The IGJ created the Sistema Online de Documentación Abierta (SODA), a platform designed to support electronic filings, processing, and document management. The system will be implemented progressively. At present, it is used for annual financial statement filings by companies, branches of foreign companies, associations and foundations.
• Simplified financial statement filings. The IGJ also simplified and standardized the annual financial statement filing requirements applicable to companies, associations and foundations. Together with the implementation of SODA, these changes have significantly reduced filing formalities, costs and processing times.

• Fewer duplicative requirements. The registration requirements applicable to foreign entities have been consolidated and simplified. The reforms reduce duplicative documentation, provide greater flexibility as to form and content of corporate documents and amendments, and recognize certain documents issued in digital format. Enhanced scrutiny continues to apply to entities incorporated in non-cooperative or high-risk (blacklisted) jurisdictions. These changes are particularly relevant for international groups assessing how to structure or expand their presence in Argentina.

Taken together, these reforms reflect a significant shift toward a more agile, technology-based and investment-friendly corporate registry. Companies operating or registered in the City of Buenos Aires should review their filing protocols, electronic addresses and internal compliance procedures to ensure alignment with the new framework.

A broader Argentina corporate law reform is now under congressional consideration. On June 1, 2026, the Argentine Executive Branch submitted to Congress a bill proposing a comprehensive replacement of the current General Companies Law No. 19,550.

The bill seeks to strengthen freedom of contract, further digitalize corporate records and governance, modernize financing instruments and corporate reorganizations, expand the use of single-member companies, introduce a statutory business judgment rule, eliminate the current requirement for directors to be Argentine residents, allowing them to reside outside Argentina provided that they establish a local special domicile and update the framework applicable to foreign companies.

It also proposes incorporating Simplified Corporations, or Sociedades por Acciones Simplificadas (SAS), into the general corporate law framework (instead of a separate law), creating a legal framework for “automated companies”, which are not a new corporate type but existing companies whose corporate purpose is carried out through autonomous algorithmic systems or artificial intelligence and creating decentralized autonomous organizations as a new corporate type.

If enacted, the bill would significantly reshape Argentina’s corporate law landscape and require the regulations issued by the IGJ, as well as those issued by the Public Registries of Commerce in the other local jurisdictions, to be aligned with the new statutory framework.

For the time being, broader corporate reform remains subject to congressional debate and should be distinguished from the IGJ rules already in force. Although the bill forms part of the Milei administration’s broader reform agenda, its legislative progress suggests that it may not currently rank among the administration’s most immediate priorities. Businesses and investors will continue to comply with the current IGJ framework while monitoring the legislative process and assessing how the proposed changes could affect their governance, financing and Argentine operations. The Senate began considering the bill in June 2026, and the debate has continued through its committees.

For tailored advice on the 2026 IGJ rules or the proposed Argentina corporate law reform, contact WSC Legal.