The norm, in detail
Turnover Tax at 0% for hotels and restaurants of northern Neuquén and the Limay
Ley 3502 (art. 27) + Resolución DPR 72/2026
in forcePROVINCIAL
Fiscal and monetary anchor
Res. DPR 72/2026 applies the 0% turnover tax created by Ley 3502 for lodging and food service provided in the Alto Neuquén and Del Limay regions.
The other rules on this subject23
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 the creditors who stayed out of the swap: closing the 2001-default lawsuitsLey 27.818 (promulgated by Decreto 564/2026, Official Gazette Jul 1, 2026)in force
What changed and who it applies to
What changed
Ley 3502 (art. 27) set a 0% turnover tax rate for accommodation and restaurant activities carried out in the «Alto Neuquén» and «Del Limay» regions, and clarified that activities count as carried out there when «the service is actually provided in them»; Decreto 97/2026 listed the activity codes covered verif. The Provincial Revenue Directorate implemented it through Resolución 72/2026: it reaches direct turnover tax taxpayers and those under the Multilateral Agreement, and 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 verif. Which towns are included is defined by Regionalization Ley 3480 (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. verif Apr 2026 ↗
In force
Applies from the 01/2026 installment (January 2026), under art. 1 of Resolución DPR 72/2026 verif. The benefit was created by art. 27 of Ley 3502, which has been in force since its regulation by Decreto 97/2026, published on 01/23/2026 prob; the signing date of the resolution does not appear in the official record of the Provincial Revenue Directorate. verif Apr 2026 ↗
Who it applies to
Accommodation providers (hotels, inns, guesthouses, temporary lodging and campgrounds) and food-service providers (restaurants, canteens, bars and fast food) that actually provide the service in the Alto Neuquén and Limay regions, whether direct or Multilateral Agreement taxpayers verif. It does not reach the province's large tourist centers, such as San Martín de los Andes, Villa La Angostura or Junín de los Andes, which belong to the Lagos del Sur region verif. For the tourism SMEs of those regions the saving is the turnover tax rate they paid on that activity (up to 4%), a margin they can put into the service or into jobs thesis. verif Apr 2026 ↗
The norm
Resolución N° 72-DPR-2026 of the Dirección Provincial de Rentas of Neuquén (the provincial tax authority). The benefit does not arise from this resolution or from the Tax Law: it was created by art. 27 of Ley 3502 «Invierta en Neuquén» (April 2025), regulated by Decreto 97/2026 (DECTO-2026-97-E-NEU-GPN), which the resolution cites together with Regionalization Ley 3480, where the «Alto Neuquén» and «Del Limay» regions come from. The resolution refers to art. 4 of Tax Law 3541 only to identify the accommodation and restaurant activities, which are taxed at 4% there verif. The exact signing and publication dates of the resolution are not on record: the Provincial Revenue Directorate's record transcribes art. 1 and stops there. 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
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Analysis and curation: Ignacio Aredez
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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