In force since Jun 24, 2026
Mining: imports by sworn statement and declarative fiscal stability
Decreto 482/2026 (Official Gazette Jun 23, 2026)
in forceNATIONAL
Energy and natural resources
Decreto 482/2026 rewrites the rules of Ley 24.196: importing capital goods now takes an sworn statement, with no prior certificate from the authority.
The other rules on this subject43
The State reorders the trunk gas pipelines and forces firm transportation contracts to be redrawnRes. SE 66/2026 (Official Gazette, Mar 13, 2026) + Res. ENARGAS 409/2026in execution
Hydrocarbons: the pre-export local offer fallsSE Res. 166/2026 (Official Gazette, Jul 22, 2026)in force
What changed and who it applies to
What changed
Decreto 482/2026 entirely replaces the Annex of Decreto 2686/1993 (the regulation of Ley 24.196 on Mining Investments) without changing the law. Three substantive changes: (1) imports of capital goods under sec. 21 move from prior authorization/certificate by the enforcement authority to a SWORN DECLARATION of the good's mining destination, integrated into the National Single Window for Foreign Trade (VUCEA) with automatic validation via the Malvina IT System (SIM); (2) fiscal stability (30 years) becomes DECLARATIVE and its start date is set at the filing of the feasibility study; (3) the regional integration of the production chain (deposits and beneficiation plants) is redefined, extending its distance limit TO 500 km — 500 km is the new limit, the endpoint of the extension. verif Jun 23, 2026 ↗
In force
Jun 24, 2026, the day after its publication in the Boletín Oficial (Jun 23, 2026), as the decree itself sets out. verif Jun 24, 2026 ↗
Who it applies to
Companies registered in the Ley 24.196 mining investment regime, including mining service providers (article 2 of the Annex), and those importing capital goods for mining use, who now declare it by sworn statement at the single foreign-trade window (article 21 of the Annex); and the Mining Secretariat, as enforcement authority, which has 60 days to issue the complementary rules (article 3 of the decree) verif. The impact is concentrated in the provinces with large copper and lithium projects: San Juan, Catamarca, Salta and Jujuy thesis. verif Jun 23, 2026 ↗
The norm
Decreto 482/2026, published in the Boletín Oficial on Jun 23, 2026 (in force from the next day, Jun 24, 2026). It implements Ley 24.196 (Régimen de Inversiones para la Actividad Minera, the mining investment regime) by replacing the Annex to Decreto 2686/1993. verif Jun 23, 2026 ↗
Our reading
A substantive deregulation of the mining regime that had gone 30+ years without updating: it lowers the friction to import equipment (sworn statement instead of prior authorization) and gives declarative fiscal predictability (30 years from feasibility). It complements the RIGI for the large projects (Vicuña/San Juan, NOA lithium) and reduces the entry cost for the mining-services ecosystem. Aligned with the course: less permit window, more sworn statement + automatic validation. A CORRECTION TO AN OPERATIONAL PREMISE, measured on 3 September 2026: the decree moved imports onto a sworn-declaration basis, but that route cannot yet be used. Its implementing rule — Resolution 73/2026 of the Mining Secretariat, published on 1 September 2026 — approves the procedure and the list of tariff positions, and in its section 4 makes application conditional on two things that have not yet happened: the TAD platform being adapted, and ARCA's Customs office issuing the rule that plugs the sworn declarations into the Malvina computer system. Neither has a date. ⇒ Until then the earlier procedure applies, and the deregulation exists in the Official Gazette but not at the counter. thesis
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Where it lands, province by province1
Salta Of Salta's three projects already approved under RIGI, Rincón (Rio Tinto) and Diablillos (AbraSilver) are in construction or pre-construction, which is the stage that imports capital goods, and Sal de Oro II (POSCO) inaugurated its plant on Oct 6, 2026: the sworn statement replaces the prior procedure and brings equipment forward. But what weighs most here is fiscal stability declared from FEASIBILITY rather than from the resolution, because it reaches the two projects currently outside the regime that concentrate the province's upside: Taca Taca (USD 5,250 M declared in its February 2026 technical report, with no application filed) and Pozuelos-Pastos Grandes (filed and awaiting the Committee's decision). For satellite suppliers the effect is one of timing: it pulls forward the purchasing curve of those already in, and sets a floor of predictability for those still out. favorable opening and deregulation thesis
What it leads to3
Mining: new procedure for VAT refundsJoint Gen. Res. ARCA-Mining Secretariat 5878/2026 (Official Gazette, Jul 23, 2026)in force
The registry that turns a supplier into a mining beneficiaryResolution 68/2026 of the Mining Secretariat (Official Gazette, 19 Aug 2026), creating the Mining Investment Registryin force
Importing mining equipment duty-free: the list and the procedureResolution 73/2026 of the Mining Secretariat (Official Gazette, 1 Sep 2026), implementing s. 21 of Law 24,196in force
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Analysis and curation: Ignacio Aredez
Head of Despegue
Method and track record →- 20+ years in technology, 15 of them in data and AI, for clients across Europe and the Americas
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- Machine Learning (Google Cloud)
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