About Intellectual Property IP Training Respect for IP IP Outreach IP for… IP and... IP in... Patent & Technology Information Trademark Information Industrial Design Information Geographical Indication Information Plant Variety Information (UPOV) IP Laws, Treaties & Judgements IP Resources IP Reports Patent Protection Trademark Protection Industrial Design Protection Geographical Indication Protection Plant Variety Protection (UPOV) IP Dispute Resolution IP Office Business Solutions Paying for IP Services Negotiation & Decision-Making Development Cooperation Innovation Support Public-Private Partnerships AI Tools & Services The Organization Working with WIPO Accountability Patents Trademarks Industrial Designs Geographical Indications Copyright Trade Secrets WIPO Academy Workshops & Seminars IP Enforcement WIPO ALERT Raising Awareness World IP Day WIPO Magazine Case Studies & Success Stories IP News WIPO Awards Business Universities Indigenous Peoples Judiciaries Genetic Resources, Traditional Knowledge and Traditional Cultural Expressions Economics Finance Intangible Assets Gender Equality Global Health Climate Change Competition Policy Sustainable Development Goals Frontier Technologies Mobile Applications Sports Tourism PATENTSCOPE Patent Analytics International Patent Classification ARDI – Research for Innovation ASPI – Specialized Patent Information Global Brand Database Madrid Monitor Article 6ter Express Database Nice Classification Vienna Classification Global Design Database International Designs Bulletin Hague Express Database Locarno Classification Lisbon Express Database Global Brand Database for GIs PLUTO Plant Variety Database GENIE Database WIPO-Administered Treaties WIPO Lex - IP Laws, Treaties & Judgments WIPO Standards IP Statistics WIPO Pearl (Terminology) WIPO Publications Country IP Profiles WIPO Knowledge Center WIPO Technology Trends Global Innovation Index World Intellectual Property Report PCT – The International Patent System ePCT Budapest – The International Microorganism Deposit System Madrid – The International Trademark System eMadrid Article 6ter (armorial bearings, flags, state emblems) Hague – The International Design System eHague Lisbon – The International System of Appellations of Origin and Geographical Indications eLisbon UPOV PRISMA UPOV e-PVP Administration UPOV e-PVP DUS Exchange Mediation Arbitration Expert Determination Domain Name Disputes Centralized Access to Search and Examination (CASE) Digital Access Service (DAS) WIPO Pay Current Account at WIPO WIPO Assemblies Standing Committees Calendar of Meetings WIPO Webcast WIPO Official Documents Development Agenda Technical Assistance IP Training Institutions COVID-19 Support National IP Strategies Policy & Legislative Advice Cooperation Hub Technology and Innovation Support Centers (TISC) Technology Transfer Inventor Assistance Program WIPO GREEN WIPO's Pat-INFORMED Accessible Books Consortium WIPO for Creators WIPO Translate Speech-to-Text Classification Assistant Member States Observers Director General Activities by Unit External Offices Job Vacancies Procurement Results & Budget Financial Reporting Oversight
Arabic English Spanish French Russian Chinese
Laws Treaties Judgments Browse By Jurisdiction

Income Tax Law (Consolidated text of Law No. 20.628 approved by Decree No. 649/97, as amended up to Decree No. 244/13), Argentina

Back Superseded Text  Go to latest Version in WIPO Lex
Details Details Year of Version 2013 Dates Entry into force: August 6, 1997 Adopted: July 11, 1997 Type of Text Other Texts Subject Matter Patents (Inventions), Trademarks, Copyright and Related Rights (Neighboring Rights), Transfer of Technology, Other Notes The Income Tax Law contains a number of provisions relating to taxation of royalties for intellectual property rights. It establishes the conditions for the tax exemption for copyrights royalties covered by Law No. 11.723 on Copyright [Title I, Article 20(j)]; the trademarks and patents royalties that are subject to the second category income tax, and not subject to third category tax, as provided for in Article 49 of the law [Title II, Chapter II, Article 45(h)]; the establishment of gross profit by the deduction of cost of acquisition of trademarks and patents (Title II, Chapter III, Article 60); the tax deduction for patent income of the fiscal year [Title III, Article 81(f)]; the unallowable deductions for amortization of trademarks assets, and the patents and trademarks royalties of foreign companies [Title III, Article 88(h) & (m)]; the presumption of net profits obtained by the payments made to overseas beneficiaries, which are derived from the exploitation of patents and copyrights [Title V, Article 93 (a(1) & (b)].

This consolidated version of the Income Tax Law incorporates all the amendments up to February 20, 2013 (see Article 23(a)(b) for the last amendments made by Decree No. 244/13 issued on February 28, 2013).
The Decree No. 649/97 which approves this consolidated text of the Income Tax Law was published in the Official Gazette on August 06, 1997 (B.O. 06/08/97).

Available Materials
Main Text(s) Related Text(s)
Main text(s) Main text(s) Spanish Ley de Impuesto a las Ganancias (Texto Ordenado de la Ley N° 20.628 aprobado por el Decreto N° 649/97, según modificado por el Decreto N° 244/13)     

Legislation Is superseded by (1 text(s)) Is superseded by (1 text(s))
No data available.

WIPO Lex No. AR101