Technology Transfer in Argentina: Agreements, INPI Registration and 2026 Rules

A technology transfer agreement in Argentina may allow an Argentine business to use know-how, industrial property rights, or specialized assistance supplied by a party based abroad in exchange for payment. Where the agreement meets the requirements of Law 22,426 and the relevant income tax rules, it may be registered with Argentina’s National Institute of Industrial Property (INPI). INPI Resolution 38/2026, published on February 2, 2026, simplified that process. The key business question is not merely whether the agreement uses the words “technology transfer,” but what is actually supplied, how it is paid for, and when registration is requested.

What does “technology transfer” mean in practice?

A manufacturer might receive a patented production process, engineering instructions, training, access to proprietary technical information, or a license to use a brand. The value may lie in a legal right, in expertise that people can apply, or in a combination of the two. The agreement should say exactly what the Argentine recipient receives and what the foreign provider remains entitled to control.

Three issues need separate answers. The contract sets out deliverables, payments, duration, and remedies. Intellectual property ownership determines whether a patent, trademark, or other right changes hands or is merely licensed. INPI registration records certain cross-border agreements for the purposes of Law 22,426 and its connection to the income tax rules. Registering an agreement does not, by itself, transfer ownership of a patent or trademark.

Which agreements fall within Argentina’s Law 22,426?

Article 1 of Law 22,426 covers agreements for consideration whose principal or ancillary purpose is the transfer, assignment, or licensing of technology or trademarks by a person domiciled abroad to a person domiciled in Argentina, provided the agreement has effects in Argentina. The domicile of each party, the paid nature of the arrangement, and its local effects matter more than the heading on the contract.

The 2026 regulation adds a registration test: the agreement must involve, in whole or in part, the services or rights described in Article 104(a)(1) or (2) of Argentina’s Income Tax Law and its implementing rules. One category concerns technical assistance, engineering, or consulting. The other addresses licenses and grants of use of rights, as applicable. Where a single agreement includes services in both categories, the regulation directs INPI to register and certify it under the second category.

For example, an Argentine plant might license a foreign patent and receive training to implement it. A company might pay for a foreign trademark license used in Argentina. Buying an imported machine, however, does not automatically make the sale a registrable technology transfer. Software subscriptions, administrative support, and other services also require a careful look at their substance and legal basis; their marketing label cannot settle the question.

License, assignment, and know-how: why the distinction matters

Under a license, the owner normally keeps the underlying right and permits another party to use it on agreed terms, such as territory, term, products, exclusivity, and royalties. An assignment of ownership changes who owns the right. Know-how involves practical, often confidential knowledge that can be delivered through manuals, controlled access, training, or technical support. A well-drafted know-how agreement needs rules for secrecy, permitted use, improvements, and what happens when the relationship ends.

INPI registration of a technology transfer agreement should not be confused with recording a change of ownership of a trademark or patent. They are separate processes. Our article on transferring a trademark or patent before INPI (in Spanish) explains the ownership procedure under a different 2026 resolution. If your transaction combines a license with an assignment, the documents should identify which rights remain licensed and which ones actually change owners.

What did INPI Resolution 38/2026 change?

The resolution repealed INPI Resolution 328/2005 and approved a new regulation. Its starting point is that registration is informational rather than an approval of the agreement. INPI therefore simplified the documentation and relies on statements made by the applicant under oath for matters within the new process. The regulation also applies to registration requests that were pending when it took effect.

To start an application, the regulation calls for a completed form, the contractual instrument and a translation when required, and payment of the applicable fee. It does not require certified signatures of the parties, consular legalization, or an apostille for those instruments, even if signed abroad. These are rules for this administrative filing; another transaction or dispute may have different evidentiary or formal requirements.

Where an applicant seeks the category for technical assistance, engineering, or consulting that cannot be obtained in Argentina, a sworn statement by the applicant is sufficient for that point in the INPI process. If the applicant states that the service is obtainable locally, or the agreement combines the two categories under Article 104(a), INPI registers and certifies it under the second category. Contractual wording, a particular way of providing the service, or payment terms should not block an otherwise eligible informational registration.

Less paperwork does not mean less responsibility for accuracy. The regulation refers to Article 14 of Law 22,426, which addresses deceptive statements or malicious concealment that harm the treasury. Argentina’s tax authority retains the power to examine the actual services and payments.

A new application form followed the resolution

The reference to the old RG10 form in Resolution 38/2026 was transitional. The later INPI Technology Transfer Directorate Provision 63/2026 approved a new form. The current official application distinguishes an initial registration or new independent contract from a certificate for a further period and an increase in the registered amount.

Before filling it in, gather the identity and tax details of both parties, any economic relationship between them, a concrete description of the services or rights, the payment method, the contract’s dates, the period to be certified, and the amount in the agreed currency. The form distinguishes technical assistance, engineering, or consulting from licenses and grants of use, and asks whether relevant services can be obtained in Argentina.

The approved form has four main pages and an optional fifth page for additional information. The provision says its format, content, and order must not be altered. INPI provides the current version through its technology transfer information page. A foreign party can take part in preparing the material, and either contracting party may submit the application.

Why register if registration is optional?

The practical reason often arises when the Argentine party pays the foreign provider. Resolution 38/2026 confirms the continued use of the INPI certificate referred to in Article 263 of the regulation to Argentina’s Income Tax Law. The certificate identifies a registered agreement, period, and amount for this framework.

Optional does not mean irrelevant. The parties can enter into a valid commercial arrangement without seeking this registration, but they should consider the tax consequences before the first cross-border payment. The applicable withholding treatment may also depend on the actual services, the tax position of the parties, their relationship, and any relevant double taxation treaty. An INPI certificate is an administrative record; it is not a tax ruling or a promise that a deduction or rate will be accepted.

Legal and accounting review work best together at the drafting stage. A single fee for a patent license, training, support, and use of a trademark may make it harder to determine what each payment represents. Clear descriptions, records of delivery, and a coherent payment schedule are more useful than trying to reconstruct the transaction after a payment has been questioned.

Timing rules: expired agreements, payments, and renewals

An agreement that has expired cannot be registered under the 2026 regulation. The application must specify the start and end dates of the period for which registration and a certificate are requested; that period may be shorter than, but not longer than, the agreement’s term. The currency chosen in the contract is used throughout the process and appears on the certificate.

Amounts paid before the registration request cannot be included in the registration or certificate. Amounts already accrued but still unpaid may be included, even if they relate to a previous tax year. The regulation also addresses tax gross-up amounts where the local party bears the foreign party’s tax cost. These rules make the date of filing and the payment calendar central to planning.

When the parties extend or renew an existing agreement, they may request a new certificate for the additional period while that renewed period remains in force. An increase in the amount sought for registration is also possible with supporting information and the fee on the difference. If the original file remains open, the increase is requested there; if it has already been decided, a new file is required.

How to prepare the registration

1. Map the actual transaction. Identify the technology, right, or assistance being supplied; the parties’ domiciles; where it will be used; and the reason for each payment. Check whether the arrangement has effects in Argentina.

2. Put the commercial rights in writing. Address the scope of use, territory, term, confidentiality, exclusivity, training, deliverables, improvements, royalties, taxes, and proof of performance. Confirm ownership of any trademark or patent before it is licensed.

3. Assess the tax categories. Separate technical services from licenses or grants of use where appropriate. Consider the statement about local availability of services, any tax treaty, and the documentation the Argentine payer will need.

4. Prepare the current INPI filing. Complete the 2026 form, attach the agreement and any required translation, specify an eligible period and unpaid amount, and pay the applicable fee. Either contracting party can apply.

5. Follow the electronic file. Observations are notified in the electronic case file, to which linked persons have access because the proceedings are reserved. The regulation provides an initial 30 calendar days to respond, followed by three automatic extensions of the same length. Keep the agreement, certificate, evidence of performance, and payment records together.

A cross-border example

A German company grants a manufacturer in Córdoba a license to use a patented process and agrees to provide six months of training. The contract sets an annual royalty for the patent and a separate training fee. Both sides should establish which rights are licensed, what the training actually delivers, how the services are documented, and whether the relevant service can be obtained in Argentina. Before paying, the Argentine party reviews the amount and period it can request for INPI certification, together with its tax obligations.

If it pays the first installments and only then applies, those payments cannot be added to the certificate. If the agreement expires, the original agreement cannot be registered after the fact. If the parties later renew it, the new period requires a certificate requested while that period is in force. Planning the registration when the agreement is negotiated is therefore far easier than trying to repair the sequence after payment.

Common mistakes to avoid

Treating every purchase as technology transfer. The commercial label does not replace the legal requirements. Confusing contract registration with a change of ownership. An assignment of a patent or trademark may require a separate ownership filing. Using a vague agreement. If the contract does not describe deliverables, access, and usage limits, it is harder to show what was supplied.

Applying too late. Previously paid amounts are excluded and expired agreements cannot be registered. Using an outdated form. The 2026 provision approved a replacement. Assuming the certificate settles the tax question. The underlying facts, contract, records, and applicable tax law still matter.

For a transaction involving trademarks, our guide to trademark registration in Argentina explains how the underlying right is secured. You can also explore our intellectual property services to review the assets that a cross-border agreement will use. Identifying each asset before signing helps prevent ownership and license disputes later.

Frequently asked questions

Is it mandatory to register a technology transfer agreement in Argentina? Registration under the current Law 22,426 framework is optional and informational. If an Argentine party will make payments abroad, the tax implications of obtaining or not obtaining the certificate should be reviewed before the first payment.

Can an expired agreement be registered? No. The 2026 regulation requires the agreement to be in force when registration is requested. A renewed period can support a new certificate if requested while that period is current.

Can payments already made be included? Amounts paid before filing are excluded. Accrued but unpaid amounts may be included, even if they relate to earlier tax years.

Does INPI approve the deal or determine the final tax result? No. Registration is informational. INPI issues a certificate within its remit; the tax authority can examine the declarations, actual services, and payments.