Argentina’s Mining Fiscal Regime: H1 2016

GlobalData's mining fiscal regime covers Argentina, where the Ministry of Federal Planning, Public Investment and Services is the main 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.


The report outlines the governing bodies, laws, permits, licenses and key fiscal terms which includes royalty, corporate tax, capital gain tax, presumptive minimum income tax, depreciation, provincial taxes, loss carry forward, tax incentives and value added tax (VAT)

Reasons to buy

Gain an overview of Argentina’s mining fiscal regime

Table of Contents

1 Executive Summary

2 The Argentina Mining Industry – Governing Bodies

2.1 Ministerio de Planification Federal, Inversion Publica Y Servicios

2.2 Geological Mining Service

3 The Argentina Mining Industry – Governing Law

3.1 The Mining Code

4 The Argentina Mining Industry – Permit/License

4.1 Prospecting/Exploration Permit

4.2 Mining License

5 The Argentina Mining Industry – Key Fiscal Terms

5.1 Royalty

5.2 Corporate Tax

5.3 Capital Gain Tax

5.4 Presumptive Minimum Income Tax

5.5 Depreciation

5.6 Provincial Taxes

5.6.1 Stamp tax

5.6.2 Real property tax

5.7 Loss Carry Forward

5.8 Value Added Tax (VAT)

5.9 Tax Incentives

6 The Argentina Mining Industry – Future Development

7 Appendix

7.1 Abbreviations

7.2 Secondary Research

7.3 Primary Research

7.4 Contact GlobalData

7.5 About GlobalData

7.6 GlobalData’s Services

7.7 Disclaimer

List of Tables

Table 1: The Mining Industry in Argentina – Key Taxes and Rates (%), 2015

List of Figures

Figure 1: The Mining Industry in Argentina – Commodity Mines at Different Stages (Number of Mines), 2015


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