In brief
On 20 February 2026, the Argentine Securities Commission (CNV, after its Spanish abbreviation) issued General Resolution No. 1108/2026 (the “Resolution”), which amended the CNV Rules (N.T. 2013, as amended) (the “Rules”) to regulate the receiving of funds and/or assets into the financial system by individuals and undivided estates resident in Argentina that have opted for the Simplified Sworn Tax Return Regime for Income Tax purposes.
In depth
The Resolution authorizes various entities regulated by the CNV, including trading agents, clearing and settlement agents (ALyC), global investment advisory agents, financial trustees, crowdfunding platforms, and virtual asset service providers (VASPs), to receive funds and/or assets from individuals and undivided estates resident in Argentina that have opted for the Simplified Sworn Tax Return Regime for Income Tax purposes, through the following mechanisms:
- Cash deposits;
- Transfer of negotiable securities from and to securities sub‑accounts opened under the client’s ownership or co‑ownership with placement agents of mutual funds or with clearing and settlement agents (ALyCs); and
- Transfer of virtual assets from and to accounts opened under the client’s ownership or co‑ownership with virtual asset service providers (VASPs) registered with the CNV.
All of the foregoing is subject to compliance with the requirements and limitations set forth in the Resolution and in the Rules.
The Resolution entered into force on 20 February 2026.
Jeronimo Argonz and Juana Bardin, Associates, have contributed to this legal update.
Download the Spanish version of Argentina: The CNV Sets Forth the Regulatory Framework for Receiving Funds Under the Simplified Income Tax Regime.