Overview
- The Inspección General de Justicia published Resolución General 11/2026 in the Boletín Oficial, revoking 33 regulatory articles and two prior resolutions to simplify company registration procedures.
- The resolution ends the mandatory professional 'dictamen de precalificación' for company constitutions, making it optional except where other laws still require it.
- Companies may now list multiple, unrelated activity categories in their object clause and SAS may adopt a broad formula such as 'the performance of any lawful activity' to avoid frequent statute changes.
- Capital contributions in cryptocurrencies and other virtual assets are explicitly permitted if the constitutive instrument identifies the asset and amount, proves prior ownership, deposits the assets in a CNV‑registered PSAV wallet in the name of designated administrators, and obtains an accredited valuation.
- The measure also creates digital conveniences — an electronic domicile, up to three name reservations for 30 days, and simpler proof for small cash contributions (≤ two SMVM by sworn declaration) — while lawyers warn other agencies and remaining rules may still slow some incorporations.