Overview
- The national executive published Decree 482/2026 on Tuesday, June 23, 2026, and the rule takes effect from June 24, replacing the 1993 mining reglamentation and making the new procedures operational immediately.
- Prior import authorizations are largely replaced by sworn declarations tied to customs IT, with automatic validation through the Sistema Informático Malvina and the Ventanilla Única de Comercio Exterior to cut clearance delays for equipment and inputs.
- The decree narrows documentation for accelerated VAT (IVA) refunds during exploration to invoices and payment receipts and sets concrete administrative windows for technical validation and final acts to reduce uncertainty over reimbursements.
- All regime beneficiaries must register an electronic legal domicile and comply with a new supplier regime that requires firms to prove a material share of revenue comes from mining, with sanctions for noncompliance and annual audited declarations.
- The reform ties the start of the 30‑year Certificado de Estabilidad Fiscal to the presentation of a feasibility study, expands the regional integration radius to 500 km, allows the Mandatory Environmental Insurance (SAO) as a remediation guarantee, and aims to speed project delivery and attract larger foreign investment in mining hubs such as San Juan and Mendoza.