Overview
- The government published Resolution 138/2026 on Wednesday and launched a 2026 call that offers a fiscal quota of ARS 2,000 million for projects in modern biotechnology and nanotechnology.
- Approved projects can claim three main benefits: accelerated depreciation for new capital goods, advance refunds of VAT on those purchases, and a tax-credit bonus equal to 50% of paid R&D service expenses.
- Applications must be filed on the Trámites a Distancia (TAD) platform by July 31, 2026 or until the ARS 2,000 million quota is exhausted, and final purchase documents for capital goods are due by December 31, 2026.
- Eligibility is limited to natural and legal persons constituted in Argentina that show technical solvency, fiscal compliance and, when relevant, biosecurity safeguards, and applicants may submit up to two projects per legal entity.
- Approvals are discretionary and scored by technical reviewers and a Comisión Consultiva, and approved beneficiaries must post a 100% electronic guarantee to ARCA for VAT refunds and pay a 4% fee to fund annual audits.