Despegue REFORMS ESEN
updated 2026-08-28
The norm, in detail

Dividends abroad: remittance for non-residents returns

BCRA Communication "A" 8226/2025
in forceNATIONAL FX and exit from currency controls

What changed and who it applies to

What changed
The BCRA enables financial institutions to grant MULC access to remit profits and dividends abroad to non-resident shareholders, when they correspond to earnings realized in audited annual financial statements of fiscal years started from 01/01/2025. It is part of Phase 3 of the program (exit from the currency controls / floating bands, April 2025). Profits of fiscal years started up to 12/31/2024 are excluded from free access and can only be channeled via BOPREAL under conditions. verif · Apr 11, 2025
In force
Operational validity from 04/14/2025 verif · Apr 14, 2025
Who it affects
Companies with non-resident shareholders (foreign capital) seeking to remit dividends abroad, and the financial institutions / FX operators that intermediate those operations in the MULC. National scope (issuer BCRA). verif · Apr 11, 2025
The norm
Comunicación BCRA "A" 8226/2025, Point 6 (issued Apr 11, 2025, published in the Boletín Oficial Apr 16, 2025, notice 324125) verif · Apr 11, 2025

Our reading

The tap reopens for foreign capital to take its dividends home: a central piece of the exit from the currency controls (rule R2, FX and foreign-exchange normalization). It restores the legal security an investor asks for before writing the check (R3 · stability → long-term investment): if profits can be repatriated, the country returns to the radar. What we watch: that the opening holds — it is tied to fiscal years from 2025 onward and to the FX band not coming under strain. thesis

Where it lands, province by province1

Neuquén The Vaca Muerta operators with foreign capital (Shell, Chevron, ExxonMobil/divestments, TotalEnergies, and subsidiaries with non-resident partners) recover the route to remit dividends of fiscal years from 2025: it improves the repatriable rate of return and reduces the FX-risk discount, reinforcing the upstream investment thesis and the appeal of the energy RIGI. favorable the RIGI promise is kept thesis

The other rules on this subject12

Currency controls: exit for individuals and floating bandsDecree 269/2025 + BCRA Com. "A" 8226in force
IMF: new program for ~USD 20,000 MDNU 179/2025 (implements the IMF-approved EFF)in execution
Bands tied to inflation + the BCRA buys reserves againBCRA Monetary Policy Statement (Dec 15, 2025)in force
Export blend dollar: created and then eliminatedDecree 28/2023 → repealed by Decree 269/2025in force
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How to read the seals →   verif primary source · prob primary source pending · unconf not sufficiently backed · estim our own calculation · thesis our reading