In force since Jul 30, 2024
Neuquén joins the asset-declaration scheme: regularized capital is exempt from Turnover Tax
Ley provincial 3450 (2024)
in forcePROVINCIAL
Fiscal and monetary anchor
Ley 3450 opens the regularization of provincial tax debt with up to 70% off interest and links Neuquén to the national amnesty.
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 3450 does two things. (1) A special regime of tax regularization and payment facilities for debts due as of 05/31/2024 in turnover tax, Property Tax, Stamp Tax and withholding-agent debts: cash payment with a 70% reduction of compensatory interest until 09/16/2024 and 50% afterwards; forgiveness of non-final fines and late-payment surcharges; plans of 2 to 6 installments with forgiveness of 30% of interest and 70% of the financing, and 7 to 12 installments with 10% of interest and 50% of the financing (legal persons need an MSME certificate). Resolución 321/DPR/2024 extended the deadline to join until 10/31/2024 verif. (2) Provincial adhesion to the national asset-regularization regime of Ley 27.743 (the asset-declaration scheme), in Title II of the law itself: art. 13, «Adhesion is made to the Asset Regularization Regime established in Title II of Ley nacional 27 743». In its original version, whoever externalized assets was freed from turnover tax on those amounts, paid Stamp Tax at 50% on the externalized instruments and owed a special provincial tax on the excess over USD 100,000, of 0.75%, 1% and 1.25% depending on the stage of the national regime verif. Ley 3479 (the 2025 tax law, art. 50) rewrote that chapter: it eliminated the special tax, ordered the refund of what had already been paid and left the externalized instruments exempt from Stamp Tax verif. verif Jul 30, 2024 ↗
In force
Passed on 07/30/2024 verif. The moratorium had a window until 10/31/2024, after the extension of Resolución 321/DPR/2024 verif; adhesion to the asset-declaration scheme followed the stages of the national regime (Ley 27.743) verif. The special provincial tax on regularized assets was later eliminated by Ley 3479 (the 2025 tax law) verif. verif Jul 30, 2024 ↗
Who it applies to
Neuquén taxpayers with turnover tax, Property Tax or Stamp Tax debt overdue as of 05/31/2024 who want to catch up with an interest reduction; and those who adhered to the national asset-declaration scheme (Ley 27.743), who were released from provincial turnover tax on what they declared in exchange for a special tax of 0.75% to 1.25%, later eliminated by Ley 3479 verif. In Vaca Muerta terms, it reaches above all the subcontractors, suppliers and service SMEs of the ecosystem that repatriate or declare capital to channel it into the activity thesis. verif Jul 30, 2024 ↗
The norm
Ley provincial 3450 (Neuquén), passed by the Legislature on 07/30/2024. The Dirección Provincial de Rentas implemented it with Resolución 269/DPR/2024 (moratorium) and extended the deadline to join until 10/31/2024 with Resolución 321/DPR/2024 verif; the provincial asset-regularization regime has its procedure in Resolución 365/DPR/2024 prob. Amended by Ley 3479 (the 2025 tax law, art. 50), which eliminated the special provincial tax on regularized assets and ordered the refund of what had been paid verif. verif Jul 30, 2024 ↗
Our reading
Neuquén did not leave the asset-declaration scheme half-done: it adhered to the national regime 27.743 and shielded it provincially, freeing up Turnover Tax on the externalized assets and charging Stamp Tax at 50% on the externalized instruments, which Ley 3479 later made exempt. For the Vaca Muerta satellite supplier who repatriates capital, it is the difference between regularizing and channeling it into the activity without a provincial penalty, or not doing it. And when it saw that charging its own fee scared operations away, it eliminated it and refunded what was collected: the province competed to attract the capital, not to tax its entry. thesis
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