The norm, in detail
A 20% tax credit: it rewards buying from the Neuquén supplier
Decreto 982/2021 + Art. 24 Ley 3552 (Tax Credit)
in forcePROVINCIAL
RIGI and investment
Decreto 982/2021 gives up to a 20% tax credit on investment made in Neuquén, with the rate weighted in favor of the local supplier.
The other rules on this subject32
What changed and who it applies to
What changed
A provincial program managed by Centro PyME-ADENEU (with the Ministries of Economy and Tourism) that grants a tax credit of up to 20% of investments made within the province to pay provincial taxes. The percentage is biased in favor of the local supplier: a Neuquén company that buys from a Neuquén supplier accesses 20%, but if it buys from an outside supplier it drops to 5%; a non-Neuquén company that hires a Neuquén supplier still reaches 20%, and if it hires from outside it gets 0%; but among outside companies only MSMEs can take part. Caps: MSMEs up to $20 million, large companies $30 million, economic groups $60 million. 2025 fiscal-year quota: $3,000 million (and the same quota for 2026). verif 2025-2026 ↗
In force
An annual program in force: Decreto 982/2021 created it and it has been extended every year (Decretos 806/2022, 1110/2023, 1569/2024 and 1767/2025). 2025 edition: investments from 01/01/2025 to 12/31/2025, filing until 12/31/2025, extendable if quota remained, and a quota of $3,000 million set by art. 24 of Ley 3481 verif. It continues in 2026 with the same $3,000 million quota: investments from 01/01/2026 to 12/31/2026, filing in two stages (until 09/30/2026 and until 12/31/2026, or until the quota runs out), certificates usable until 12/31/2030 and a cap of $25 million for MSMEs verif. verif 2025-2026 ↗
Who it applies to
Neuquén companies (MSMEs and large ones) and non-Neuquén companies (MSMEs only) that invest in the province; economic groups have their own cap of $60 million. The credit depends on whom the company buys from: 20% of the investment if the supplier is from Neuquén; 5% if a Neuquén company buys from an outside supplier; 0% if a non-Neuquén company buys from an outside supplier verif. For the local supplier this works as a demand magnet: the investing company gets 20% instead of 5% or 0% if it hires them thesis. verif 2025 ↗
The norm
The regime is the 'Programa de Reactivación Productiva y Turística Provincial' (the provincial production and tourism reactivation program), created by Decreto provincial 982/2021 (DECTO-2021-982-E-NEU-GPN) and extended year by year (Decretos 806/22, 1110/23, 1569/24 and DECRE-2025-04029913); its tax credit is authorized and funded each year under Art. 24 of the provincial budget law (Ley 3481 for fiscal year 2025; Ley 3552 for 2026) and is regulated by IF-2025-03621677-NEU-PYMES. It is run by Centro PyME-ADENEU together with the Ministerio de Economía, Producción e Industria. verif 2021-2026 ↗
Our reading
This is the other pincer of Neuquén's 'buy local', and it plays on the buyer's side: the company that invests in the province (any Neuquén company, or an outside MSME) recovers 20% of the investment in tax credit IF it buys from a Neuquén supplier, but only 5% (or nothing) if it brings it from outside. For the local satellite supplier it is demand induced by design: it is fiscally worthwhile for its client to choose it. Added to the preference margin of Ley 3338, Neuquén builds a fence of incentives that makes skipping the Neuquén supplier expensive. thesis
Analyze this rule for my company
Where it lands, province by province1
Neuquén It reinforces the local supplier's advantage from the buyer's side: the 20% tax credit (vs 5%/0%) for hiring a Neuquén supplier induces demand toward the local satellite ecosystem, in tune with the Compre Neuquino Ley 3338 It is a direct provincial lever of the satellite-services thesis. favorable thesis
Which markets depend on this rule3
These niches list this rule among the ones that condition them.
HSE, well control and safetyNeuquén
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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
- Certified in AI governance (ISO/IEC 42001)
- Machine Learning (Google Cloud)
- Registered expert with the European Commission
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verif primary source · prob primary source pending · unconf a source said it · estim our own calculation · thesis our reading · the date belongs to the datum, at the precision its source allows