Argentina: Cómo constituir una compañía en Argentina

Last Updated: 13 August 2019
Article by Karla Fernandes

Argentina es un país atractivo para los inversores extranjeros pero el proceso de constitución de una compañía en el país no está exento de desafíos.

Las complejidades gubernamentales y regulatorias pueden causarle problemas a las empresas que buscan ingresar al mercado. Comprender los pasos necesarios puede ayudar a su compañía a ingresar exitosamente al mercado en Argentina.

Las compañías con accionistas extranjeros tendrán que realizar un paso adicional antes de iniciar el proceso de constitución en Argentina. La compañía extranjera deberá estar registrada en la Inspección General de Justicia (IGJ) y también deberá obtener un número de identificación tributaria denominado Clave de Identificación (CDI). Las personas físicas extranjeras también necesitarán un número de identificación tributaria. Para las compañías, esto puede tomar tres meses y puede demorar el resto del proceso, incluso antes de que comience.

Pasos para la constitución

La constitución de un negocio en Argentina comienza con algunas decisiones importantes. Primero, se debe decidir el tipo de entidad que se desea establecer en el país:

  • Sociedad Anónima
  • Sociedad de Responsabilidad Limitada
  • Filial extranjera

Las compañías también deberán definir qué tipo de actividad realizarán en el país, junto con su modelo de negocios y la jurisdicción (ciudad y domicilio legal) donde realizarán sus actividades. Esta información será necesaria al momento de realizar el registro. La ubicación y el domicilio seleccionado deberán coincidir con el tipo de negocio que se llevará adelante y también determinará la ubicación de la Inspección General de Justicia donde se registrará la compañía.

El próximo paso en el proceso es que la compañía recopile todos los documentos necesarios para presentar ante la IGJ. Ello incluye:

  • Estatuto de la nueva compañía, que debe mencionar el número de directores de la junta directiva
    • La mayoría de los miembros de la junta deben residir en Argentina
  • Nombre (las autoridades deberán confirmar disponibilidad) y prueba del domicilio funcional
  • Monto del capital
  • Información personal de los directores y accionistas (e información sobre UBO)
  • Depósito del 25 % del capital de la compañía

Una vez que estos documentos se presentan ante la IGJ para su aprobación, la compañía debe obtener un número de identificación tributaria denominado Código Único de Identificación Tributaria (CUIT). Este número es necesario para que la compañía pueda registrarse ante las autoridades fiscales nacionales y provinciales. Los formularios deben estar firmados por un representante legal y el número de identificación tributaria de dicha persona estará relacionado con el número de identificación tributaria de la compañía. Ello permite que el representante legal interactúe con las autoridades fiscales nacionales y provinciales a través de un portal digital para realizar las presentaciones de devolución de impuestos en nombre de la compañía.

Luego de que la compañía esté registrada con un número de identificación tributaria, deberán iniciar otros procesos si tienen intenciones de contratar empleados. Deberán registrarse ante una entidad de salud, seguro laboral, pólizas de seguro de vida, y necesitarán abrir una cuenta bancaria local. Estos pasos adicionales agregarán tiempo al proceso para que la compañía comience a funcionar.

En general, el proceso estándar del registro de una compañía toma alrededor de 30 días. Este plazo se puede incrementar si no se gestiona la documentación correcta y no se cumple con los criterios. Las leyes en Argentina cambian con frecuencia y es muy importante contar con expertos locales que puedan guiarlo durante el proceso de constitución.

Cómo podemos ayudarle

Debido a la cambiante y compleja legislación en Argentina, existen ciertos desafíos para los individuos extranjeros durante el proceso de constitución. Es por ello que necesita la asistencia de expertos locales, como TMF Argentina, que pueden enfrentar todo el proceso de manera eficiente y comprender cómo trabajan las autoridades locales. Se necesita un socio de confianza para mitigar el riesgo ante cualquier paso mal dado en el proceso. Podemos brindarle asistencia administrativa y servicios de contabilidad y presentación de informes, cumplimiento tributario, RR.HH. y nómina, secretariado corporativo y finanzas estructuradas para su negocio nuevo o actual en Argentina. Contáctenos.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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