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up to date · reviewed Oct 3, 2026
In force since Sep 23, 2026

Setting up a company in the City no longer requires a prior professional opinion

Resolución General IGJ 11/2026 (BO Sep 22, 2026)
in forceNATIONALApplies the same nationwide Market deregulation

Resolución General IGJ 11/2026 eliminates the pre-qualification opinion for incorporating companies in the City, allows «any lawful activity» in the SAS and applies from Sep 23, 2026.

The other rules on this subject40

Mega-DNU 70/2023: repeals the Rentals, Shelves and Supply lawsDecreto 70/2023 (DNU-2023-70-APN-PTE)in force
Rentals: freedom of contract returnsDNU 70/2023, art. 249in force
The IGJ digitizes companies' financial statementsIGJ General Res. 9/2026 (RESOG-2026-9-APN-IGJ#MJ), Official Gazette Jul 2, 2026in force

What changed and who it applies to

What changed
The Inspección General de Justicia no longer requires a professional pre-qualification opinion to incorporate companies: «No pre-qualification opinion is required for the incorporation of companies, although one may optionally be submitted» (art. 2). The corporate purpose can be set out in categories that need not be connected to each other and without matching the capital to the purpose, and in the Sociedad por Acciones Simplificada the formula «carrying out any lawful activity» is allowed (art. 7). Up to three names can be reserved for 30 days (art. 5) and an electronic registered office can be set. In the SAS, non-cash contributions are valued at whatever all the partners agree, with a sworn statement justifying it, and contributions in virtual assets held with a provider registered with the CNV are allowed (art. 9). The bylaws can include arbitration clauses binding on partners and directors, even after they cease to be so (art. 10). It repeals Resoluciones Generales IGJ 3/20 and 11/24 in full and articles of Resoluciones Generales 15/24 and 6/17 (art. 1). verif Sep 22, 2026 ↗
In force
Sep 23, 2026, the day after publication in the Boletín Oficial (art. 13). verif Sep 23, 2026 ↗
Who it applies to
Anyone incorporating a company domiciled in the City of Buenos Aires, which is what the IGJ registers: the foreign investor setting up its local company, the special-purpose company for a project and the SME that needs a vehicle to contract with a large project. A company domiciled in Neuquén, Río Negro, Salta or any other province registers with its own provincial registry and this resolution does not apply to it. It also affects the professionals who until now signed the opinion. verif Sep 22, 2026 ↗
The norm
Resolución General 11/2026 of the Inspección General de Justicia, signed on 09/18/2026 and published in the Boletín Oficial on 09/22/2026 (notice 347799). It applies from the day after its publication (art. 13). verif Sep 22, 2026 ↗

Our reading

thesis · R10 It removes a step that added cost but no control: the prior professional opinion for incorporation. For the investor setting up a company in the City, incorporating becomes cheaper and faster, and an SAS whose purpose is «any lawful activity» does not have to amend its bylaws to add a new line of business. The limit must be stated just as clearly: it applies only to companies domiciled in the City and only to the act of incorporation; the supplier in the provinces remains under the rules of its provincial registry. thesis

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