The norm, in detail
Neuquén hooks into the asset-declaration scheme: you regularize capital and free up 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.
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 (50% from 09/17 to 10/15/2024), forgiveness of non-final fines and late 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 require an MSME certificate). (2) Provincial adhesion to the asset-regularization regime of Ley nacional 27.743 (the asset-declaration scheme), which lives in Title II of Ley 3450 itself —Art. 13: "Adhesion is made to the Asset Regularization Regime established in Title II of Ley nacional 27 743"— and was implemented by Resoluciones 297/DPR/2024 and 365/DPR/2024: whoever externalizes assets accesses the exemption from the Turnover Tax (and accessories) that would have corresponded for those undeclared assets, and Stamp Tax at 50% of what would have corresponded on the instruments over externalized real estate. The province also created a special tax on externalization above USD 100,000, with progressive rates by stage: 0.75% (until 11/30/2024), 1% (until 01/31/2025) and 1.25% (until 04/30/2025). That special provincial tax was later eliminated by Ley 3479 (the 2025 tariff law), which aligned Neuquén with the provinces that charged no fee and enabled a refund to those who had already paid it. verif Jul 30, 2024 ↗
In force
Enacted on 07/30/2024. The moratorium/forgiveness had a window until 10/15/2024; the adhesion to the asset-declaration scheme (Ley nacional 27.743) ran until 04/30/2025 (extendable). The special provincial tax on regularized assets was later eliminated by Ley 3479 (2025 tariff law). prob Jul 30, 2024 ↗
Are you in or out?
Neuquén taxpayers with provincial fiscal debt (Turnover Tax, Property Tax, Stamp Tax) who want to catch up with an interest reduction; and, above all, those who adhered to the national asset-declaration scheme (Ley 27.743) and needed to shield the operation at the provincial level. In Vaca Muerta terms: subcontractors, suppliers and service SMEs of the ecosystem that repatriate or externalize capital and want to channel it into the activity without the externalization triggering provincial Turnover Tax on the declared assets. prob Jul 30, 2024 ↗
The norm
Ley provincial 3450 (Neuquén), approved by the Legislature on Jul 30, 2024. Regulated and implemented by the DPR (the provincial revenue office) through Resolución 269/DPR/2024 (tax debt moratorium), Resolución 321/DPR/2024 (extension to Oct 15, 2024), and Resoluciones 297/DPR/2024 and 365/DPR/2024 (procedure for joining the asset regularization / amnesty regime, art. of Ley nacional 27.743). Amended by Ley 3479 (the 2025 tax rates law), which eliminated the special provincial tax on regularized assets and allowed it to be refunded. 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 declared real estate. 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
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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