LEGISLATION

▼ Law Nº 24,331: Free Zones Law promulgated by Decree PEN Nº 906/94
This law creates the free zone tool and gives the possibility to each province to install one. Currently it is what gives the general regulatory framework for all FTZs country, except for Zone General Pico that has a special law that apart from the advantages granted by this law, It gives other possibilities to increase its attractiveness.

RESOURCES
Law Nº 24,331 doc pdf
Resolution AFIP N° 270/98 doc
▼ Resolution Nº 269/99 MEYOSP
Approves the award of the concession for the exploitation of the Free Zone General Pico, Province of La Pampa, in favor of AEROPUERTOS ARGENTINA 2000 consortium.

RESOURCES
Resolution Nº 269/99 doc pdf
▼ Law 25,237 (ratified Decree PEN No. 285/99)

This decree regulates the following:

  • TAG import of goods manufactured in the Free Zone, payment of duties and taxes affecting imports.
  • Exemption from payment of the Statistical Rate.
  • Suspension and ability to process export goods coming from the TAG in ZF for subsequent re-import, payment of the relevant value added tax.
  • Reduction 100% in employers' contributions
  • Empowers the Customs to issue warrants or certificates of deposit. Reducing the interest rate for obtaining credits against such certificates.
  • Elimination of any existing or future provincial taxes.
RESOURCES
Decree PEN Nº 285/99 doc pdf
Law Nº 25.237 doc pdf
▼ PEP Decree N° 368/99, 369/99 and 370/99.
Creating CVZFLP, CVZFLP members and Social Health and ART..

RESOURCES
PEP Decree Nº 368/99 doc pdf
PEP Decree Nº 369/99 doc pdf
PEP Decree Nº 370/99 doc pdf
▼ PEP Decree Nº 954/2000.

This Decree regulates the taxes on the import of processed goods in the Free Zone General Pico, expressing the following:

Art. 1º – The import of consumer goods produced in the free zone La Pampa (General Pico) General customs territory or the special customs area will be subject to the current tariff treatment for extra-zone and Law N° 19.640, respectively.

Art. 2º – Exempt payment of customs duties existing or to be created to impose taxes on imports for consumption for the added value within the free zone La Pampa, (General Pico) to goods coming from the same that had been previously exported temporarily from the general customs territory to be subject to a process of transformation, elaboration, combination, mixture, repair or any other enhancement or benefit, when the highest value does not result from the incorporation of goods of foreign origin previously introduced to the area from abroad.

Art. 3º – Excludes from the exemption granted in the previous article to fees for services actually rendered, unless the statistical rate.

RESOURCES
PEP Decree Nº 954/2000 doc pdf
▼ Fiscal Code of Province of LA PAMPA

The Fiscal Code of the Province of La Pampa establishes exemptions from stamp tax and gross income tax for users and / or concessionaires of the General Pico Free Trade Zone

RESOURCES
Fiscal Code pdf
▼ LOCAL ORDINANCE N° 134/2000

This local ordinance establishes the exemption of municipal taxes and contributions for the users and / or concessionaire of the General Pico Free Zone

Resources
Resolution Mun. Gral Pico N° 2378/2000 doc
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