Today (29.05.2023/27.686/XNUMX) the national government regulated law XNUMX, which regulates the Promotion of Investments in the Automotive-Auto Parts Industry and its Value Chain within the territory of the Argentine Republic.
He did it from the Decree 281 / 2023 published in the Official Gazette of the district, where it was indicated that the Secretariat of Industry and Productive Development of the Ministry of Economy will be the authority enforcing the rule.
In the PEN regulations, the AFIP, to dictate, within the framework of its powers, the clarifying and/or complementary regulations that are relevant for the effective implementation of the benefits contemplated in the law and the regulations.
The law, which was passed by the National Congress on September 1, 2022, establishes a set of incentive measures aimed at new investment projects that ensure greater production, exports and employment in terminals and auto parts companies, in order to add value from industrial processes.
The law also promotes the production and marketing of hybrid, electric and hydrogen vehicles.
For this purpose, Article 13 of the aforementioned law establishes, until December 31, 2031, a zero percent (0%) export duty on the export of goods produced under the projects approved within the framework of the aforementioned Regime, delegating to the PEN the determination of the tariff items of the Common Nomenclature of Mercosur (NCM) to which said differential rate will be applied.
It is recalled that in order to achieve the intended objectives, the law establishes strategic axes: the creation of a Program to Promote New Investments and the Mobility Institute.
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