The map of the 7 regions: the territorial substrate on which Neuquén's tax benefits run

Law 3480 creates the Provincial Regionalization Plan (Art. 1) and divides Neuquén territory into 7 strategic regions with a closed municipal composition (Art. 4): Region 1 Alto Neuquén (Chos Malal, Andacollo, Las Ovejas, Loncopué, Caviahue-Copahue, among others); Region 2 del Pehuén (Zapala, Aluminé, Las Lajas, Mariano Moreno, Villa Pehuenia-Moquehue, Bajada del Agrio, Las Coloradas); Region 3 de los Lagos del Sur (Junín de los Andes, San Martín de los Andes, Villa La Angostura, Villa Traful, Pilo Lil); Region 4 del Limay (Picún Leufú, Piedra del Águila, El Sauce, Paso Aguerre, Santo Tomás); Region 5 de la Comarca (Cutral Có, Plaza Huincul, Sauzal Bonito); Region 6 Confluencia (Neuquén, Plottier, Centenario, Senillosa, Vista Alegre, Villa El Chocón); Region 7 Vaca Muerta (San Patricio del Chañar, Rincón de los Sauces, Añelo, Buta Ranquil, Barrancas, Aguada San Roque, Los Chihuidos, Octavio Pico). The law sets objectives of administrative deconcentration, regional integration, development planning and, among them, 'promoting regulatory and tax harmonization' (Art. 3.j) — but it does NOT establish in its text differential rates or tax benefits by region. It empowers the Executive to create new regions or reorganize existing ones, without altering the departmental division. It requires provincial offices to adapt plans and budgets with a 'regionalization perspective' and to file semiannual reports to the Cabinet Ministry (Art. 5). The value for the investor: this law is the official map of zones on which the tax benefits then operate — the regionalization of Law 3502 ('Invest in Neuquén') and the 0% Turnover Tax for tourism of Res. DPR 72/2026 are anchored to these 7 regions. verif · Dec 3, 2024 ↗

In force from its publication in the Official Gazette (Art. 9). Enacted on 11/21/2024 and promulgated on 12/03/2024 by Decree 1581/2024. prob · Dec 3, 2024 ↗

The entire provincial public administration (centralized, decentralized, autonomous entities and public companies), required to adapt plans and budgets by region. For the investor/company, its relevance is indirect but structural: it defines the territorial unit (region) that the promotion regimes then use to graduate benefits. Whoever assesses settling in Neuquén needs to know which region their town belongs to — e.g. a Vaca Muerta satellite supplier falls in Region 7 (Añelo, Rincón de los Sauces, San Patricio del Chañar), while the tourism promoted at 0% Turnover Tax falls in the southern/mountain regions. prob · Dec 3, 2024 ↗