Argentina’s Mining Fiscal Regime: H1 2014

The Ministry of Federal Planning, Public Investment and Services is the main central authority governing the country’s mining industry. The Department of Mining, under the supervision of the Ministry of Federal Planning, Public Investment and Services, is responsible for the development of Argentina's mineral policy, The Mining Code is the main law regulating the country’s mining industry.

Scope

The report outlines Argentina’s governing bodies, governing laws, permit and license information, and key fiscal terms including royalty, corporate tax, capital gains tax, presumptive minimum income tax, withholding tax, depreciation, provincial taxes, loss carry forward, and value added tax (VAT).

Key Highlights

• The Ministry of Federal Planning, Public Investment and Services (Ministerio de Planification Federal, Inversion Publica Y Servicios) is the central authority governing the mining sector in Argentina.

• The Department of Mining, under the Ministry of Federal Planning, Public Investment and Services, is concerned with the country's mining affairs.

• The Servicio Geológico Minero Argentino (Segemar) is responsible for the production of information related to geology, mining, and environmental technology for the sustainable development of natural resources, and the application of this information for the prevention of geological hazards.

• The Mining Code establishes the rights, obligations and procedures concerned with the purchase, mining and operating activities of mineral resources.

Reasons to buy

Gain an overview of Argentina's mining fiscal regime.

Companies mentioned

Table of Contents

1 Executive Summary 1

2 The Argentina Mining Industry – Governing Bodies 6

2.1 Ministerio de Planification Federal, Inversion Publica Y Servicios 6

2.2 Geological Mining Service 6

3 The Argentina Mining Industry – Governing Law 7

3.1 The Mining Code 7

4 The Argentina Mining Industry – Permit/License 8

4.1 Prospecting/Exploration Permit 8

4.2 Mining License 8

5 The Argentina Mining Industry – Key Fiscal Terms 9

5.1 Royalty 9

5.2 Corporate Tax 9

5.3 Capital Gain Tax 9

5.4 Presumptive Minimum Income Tax 9

5.5 Withholding Tax 9

5.6 Depreciation 9

5.7 Provincial Taxes 9

5.7.1 Stamp tax 9

5.7.2 Real property tax 10

5.8 Loss Carry Forward 10

5.9 Value Added Tax (VAT) 10

6 Appendix 11

6.1 What is this Report About? 11

6.2 Methodology 11

6.3 Secondary Research 11

6.4 Primary Research 11

6.5 Contact GlobalData 12

6.6 About GlobalData 12

6.7 GlobalData’s Services 13

6.8 Disclaimer 14

List of Tables

Table 1: The Mining Industry in Argentina – Fiscal Regime Terms and Other Taxes (%), 2014 1

Table 2: The Mining Industry in Argentina – Withholding Tax (%), 2014 9

List of Figures

Figure 1: The Mining Industry in Argentina – Commodity Mines at Different Stages (Number of Mines), 2014 2

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