Overview
- Decree 105/2026, published on February 19, formally extends the window to join the large‑investment regime to July 8, 2027.
- New onshore oil and gas developments are now eligible under the regime with a minimum investable‑assets threshold of $600 million, while offshore projects carry a $200 million floor.
- The scope broadens to high‑technology activities, with tailored rules that allow $250 million expansions for new products in fast‑cycle tech segments under defined conditions.
- Anti‑fragmentation and traceability requirements are introduced to separate covered and non‑covered activities, alongside clarifications on accelerated depreciation, dividend distribution, imports and access to foreign exchange.
- The government reports 10 approved projects totaling $25.479 billion, including Vicuña Corp and a GNL plant in Río Negro, as Neuquén prepares to formalize upstream participation to accelerate investment.