
- ▼ Law Nº 24,331: Free Zones Law promulgated by Decree PEN Nº 906/94
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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 Resolution AFIP N° 270/98 - ▼ Resolution Nº 269/99 MEYOSP
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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 - ▼ Law 25,237 (ratified Decree PEN No. 285/99)
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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 Law Nº 25.237 - ▼ PEP Decree N° 368/99, 369/99 and 370/99.
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Creating CVZFLP, CVZFLP members and Social Health and ART..
RESOURCES PEP Decree Nº 368/99 PEP Decree Nº 369/99 PEP Decree Nº 370/99 - ▼ PEP Decree Nº 954/2000.
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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 - ▼ Fiscal Code of Province of LA PAMPA
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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 - ▼ LOCAL ORDINANCE N° 134/2000
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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