Liquidation & Dissolution in Argentina
Formally dissolve and liquidate your Argentine S.A. or S.R.L., closing IGJ, CUIT, and Ingresos Brutos obligations correctly so shareholders and directors stay protected.
Liquidation Timeline
8-18 months
Tax ID
CUIT
Primary Registry
Inspección General de Justicia (IGJ)
Liquidation & Dissolution in Argentina: What You Need to Know
Liquidating a company in Argentina under Ley 19.550 runs through two distinct phases: shareholders approve the dissolution at an assembly, then a separate liquidation phase settles the company's affairs. A liquidator must be appointed within 30 days of the liquidation stage opening, and must draw up an inventory and opening balance sheet within three months. The dissolution assembly notice is published in the Boletín Oficial, required unless the assembly was unanimous with full attendance, and the liquidator settles creditors before presenting a final balance sheet and asset-distribution project for shareholder approval. The IGJ filing that closes the registry entry requires notary and accountant precertification, the audited final balance, closure of the company's rubricated books, and proof that provincial Ingresos Brutos has been formally ceased. CUIT deregistration with ARCA must be requested by the last business day of the month following cessation of activity. With no official statutory deadline for the overall process, a foreign-owned entity realistically takes 8 to 18 months or more, longer if a final tax audit opens.
Key Requirements
Two distinct phases under Ley 19.550: shareholders approve the dissolution at an assembly, then a separate liquidation phase settles the company's affairs
A liquidator must be appointed within 30 days of the liquidation stage opening, drawing up an inventory and opening balance sheet within three months
Boletín Oficial publication of the dissolution assembly notice, required unless the assembly was unanimous with full attendance
A final liquidation balance sheet and asset-distribution project presented to shareholders for approval before any registry filing
CUIT deregistration request filed with ARCA by the last business day of the month following cessation of activity, with all final tax returns filed
Proof that provincial Ingresos Brutos (gross receipts tax) has been formally ceased, required as part of the IGJ's own cancellation filing
IGJ filing combining notary and accountant precertification, the audited final balance and distribution report, closure of rubricated corporate books, and property-registry no-lien certificates
Common Challenges
No statutory deadline means the process runs long
There is no official overall deadline for completing a liquidation. Combined with the 30-day liquidator appointment, the 3-month opening balance, gazette lead times, and IGJ processing queues, a foreign-owned entity realistically takes 8 to 18 months or more.
Final tax returns commonly trigger an ARCA audit
ARCA's SIPER risk-profiling flags final Ganancias and IVA returns for closer review before CUIT cancellation is granted, and an audit materially extends the timeline beyond the base process.
Capital repatriation still runs through active FX rules
2026 reforms eased years of currency-control restrictions, but a 90-day cross-restriction between official-market access and MEP or CCL operations still applies, and related-party debt predating December 2023 remains restricted. Confirm the current BCRA rules at the time of transfer, not the pre-2024 regime.
How NavviPal Helps
Coordination of the dissolution assembly, liquidator appointment, and Boletín Oficial publication in the correct sequence
Preparation of the audited final balance sheet, distribution report, and closure of rubricated corporate books for the IGJ filing
CUIT deregistration with ARCA and Ingresos Brutos cessation, filed within the required deadlines
Guidance on current BCRA exchange rules so capital and profit repatriation on closure doesn't stall on an outdated FX assumption
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