The norm, in detail
Turnover Tax at 0% for hotels and restaurants of northern Neuquén and the Limay
Resolution DPR 72/2026 (Art. 4 Ley impositiva 3541)
in forcePROVINCIAL
Fiscal and monetary anchor
Res. DPR 72/2026 sets the turnover tax at 0% for lodging and food service in the Alto Neuquén and Del Limay regions, under Ley 3541.
What changed and who it applies to
What changed
The Neuquén Provincial Revenue Directorate set a rate of 0% (zero percent) in the Turnover Tax for the "Tourist Accommodation and Restaurant" activities carried out in the "Alto Neuquén" and "Del Limay" regions. The benefit reaches both Direct Turnover Tax taxpayers and those under the Multilateral Agreement regime: Art. 1 ties it to those who "carry out activities … in the regions", without requiring in its wording a town-by-town provision of the service. It is settled by applying the 0% rate in the tax filings through the SIFERE LOCALES and/or SIFERE WEB applications, from the 01/2026 installment. Which towns are included is not defined by this resolution but by Regionalization Ley 3480 which the resolution invokes: in its Art. 4 the Alto Neuquén region gathers Chos Malal, Andacollo, Las Ovejas, Loncopué and Caviahue-Copahue, among others, and the Limay region gathers Picún Leufú, Piedra del Águila, El Sauce, Paso Aguerre and Santo Tomás. verif Apr 2026 ↗
In force
Applies from the 01/2026 installment (January 2026), as set by Art. 1 of the resolution. Governor Rolando Figueroa announced it on 03/01/2026 and the formalization by Resolution DPR 72/2026 came afterwards; the signature date does not appear in the DPR's official record. prob Apr 2026 ↗
Are you in or out?
Providers of tourist-accommodation services (hotels, inns, cabins, campgrounds) and food service (restaurants) located and operating in the promoted Alto Neuquén and Limay regions. It benefits local tourism SMEs and entrepreneurs —both direct taxpayers and Multilateral Agreement ones— who stop paying provincial Turnover Tax on that activity, freeing resources to reinvest in the service and generate employment. It does not cover tourism in the large provincial centers (not included in these two regions). prob Apr 2026 ↗
The norm
Resolución N° 72-DPR-2026 of the Dirección Provincial de Rentas of Neuquén (the provincial tax authority), implementing the benefit under Artículo 4° of provincial tax law Ley 3541/2026 (Ley Impositiva 2026). The regionalization framework (which defines the "Alto Neuquén" and "Del Limay" regions) comes from Ley provincial 3480/2024 (Plan de Regionalización), and the resolution also cites DECTO-2026-97-E-NEU-GPN (Decreto reglamentario 0097/2026, the same one that regulates the "Invierta en Neuquén" regime / Ley 3502). The article that sets the 0% rate is Art. 1º, transcribed by the DPR, which cites the full chain: "conforme a las previsiones de la Ley 3480 y DECTO-2026-97-E-NEU-GPN". The political announcement came from governor Rolando Figueroa on March 1, 2026, and the resolution was formalized afterwards. Not confirmed in the primary source: the exact signing and publication dates of the resolution — the DPR's own record transcribes Art. 1º and stops there, without the articles that follow. verif Apr 2026 ↗
Our reading
Neuquén takes Turnover Tax to zero for hotels and restaurants of Alto Neuquén and the Limay: the tourism provider in those regions stops paying on the activity and reinvests that money in its service and in jobs. It is concrete and already-operating fiscal relief —settled at zero from the 01/2026 installment— and proof that the cut in distortive taxes also reaches the territory that needs it most. thesis
Where it lands, province by province1
The other rules on this subject22
Fiscal Package: asset amnesty, moratorium and tax cutsLey 27.743 (Official Gazette Jul 8, 2024)in force
Fiscal anchor: surplus two years in a rowExecutive execution policy on the extended budget (Decreto 1131/2024)in force
Payment to holdouts: closing the 2001-default lawsuitsLey 27.818 (promulgated by Decreto 564/2026, Official Gazette Jul 1, 2026)in force
The "lock on the State": fiscal balance by lawLey 27.798 (2026 Budget), art. 1 — in force; the permanent "lock on the State" still a billpending
PAÍS Tax: it rose, fell and expiredDecreto 29/2023 + Decreto 777/2024 (expiry of Ley 27.541, 12/23/2024)in execution
Renting out and selling housing no longer pays income taxLey 27.802 Title XXIV + Decreto 406/2026 (Official Gazette Jun 1, 2026)in force
Ignacio Aredez· Chief analyst
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