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Provincial fiscal incentives: Physical or legal persons, whether Argentine or non‑Argentine, who invest in ventures involving activities in the fields of production, industry, agriculture, livestock, mining, real‑estate, tourism, new technology, alternative energy sources or services in sums in excess of Arg$150,000.

Finance for Renewable Energy Investment, Finance for Investment in Environmental Improvement in Production Sectors

Argentina also imposes other charges on the sale and importation of liquid fuels, natural gas, cigarettes and electric power (Table III.12). From 2008, to offset "peaks in demand", imports of gas oil and diesel oil were exempted from the tax on liquid fuels and natural gas, as well as from the tax on gas oil and liquefied gas for automotive use. Moreover, since 2010, under the Promotion Scheme for the Sustainable Production and Use of Biofuels, biofuels mixed with liquid fuels have been exempt from the tax on liquid fuels and natural gas.

Non economic prohibitions or restrictions are imposed to safeguard public health and morals and to protect the fauna, the environment and national security, as well as to fulfil commitments given under international agreements, such as the 1987 Montreal Protocol to which Argentina is a signatory. Prohibitions may be absolute or relative, with the possibility of exceptions in favour of one or more persons.

Most of the prohibitions in force have been imposed for reasons of public health or to protect the fauna and the environment (Table III.14).

Non‑economic prohibitions are those which are imposed for reasons of international policy, public safety or national defence, public morality and health, protection of the artistic and cultural heritage, and conservation of natural resources

In order to fulfil the commitments undertaken when it signed the Montreal Protocol, Argentina established a licensing system for exports of the controlled substances, whether new, used, recycled or regenerated, listed in Annexes A, B, C and E to the Protocol. The Secretariat for the Environment and Sustainable Development is responsible for administering the licensing system for the importation and exportation of ozone layer depleting substances, created in 2004. Exporters of such substances and any mixture that contains them must be listed in the Register of Importers and Exporters of Ozone Depleting Substances (RIESAO) and require a prior exportation authorization issued by the Secretariat for the Environment and Sustainable Development.

The OAA, a non‑profit private entity created by Decree No. 1.474/94, is the only body that can accredit organizations engaged in testing and certifying regulated products, such as testing laboratories, calibration laboratories, clinical laboratories, management system certification bodies (quality, environmental, health and occupational safety), product certification bodies, personnel certification bodies and inspection agencies.

In addition, there are prior certification requirements for exports of certain products to ensure the application of the necessary sanitary and quality controls or guarantee the fulfilment of international commitments relating to security (for example, arms and nuclear material) or wildlife conservation

Products requiring a quality standards certificate for export: Flora and fauna