Automated companies in Argentina: the glossary

8 of these terms describe law in force and can be relied on today; 6 describe the bill as filed with the Senate on 1 June 2026, which binds nobody yet; one — the human responsible — describes an announcement that is not written anywhere; 7 are the institutions and procedural steps the bill has to pass through, 3 come from Wyoming's DAO statute, the comparison everyone asks for, and 1 is the European Union's AI Act, the regulation an automated company meets the day it sells abroad. We quote the primary text wherever one exists, translate it ourselves, and date each verification. Terms are in alphabetical order; the Spanish equivalent is next to each one, and the Spanish version of this page is at /es/guias/glosario/.

# AI agent agente de inteligencia artificial Bill PE-193/26 as filed

In the sense used by the bill and by this site: software that carries out a company's ordinary operations on its own, without a human executing each step. Article 14 of bill PE-193/26 uses the expression as one of two alternatives — 'autonomous algorithmic systems or artificial-intelligence agents' — through which a company may 'carry out its corporate purpose'. The filed text does not give the term a separate technical definition; the operative criterion is the effect (the purpose is carried out without employees), not the technology.

Source: Bill PE-193/26, art. 14, folio 21 of the scanned original on the Senate file page. Verified 10 Sep 2026 against the Senate PDF (see the liability guide).

# Automated company sociedad automatizada Bill PE-193/26 as filed

'A company of any of the types provided in this law that carries out its corporate purpose through autonomous algorithmic systems or artificial-intelligence agents, without requiring employees in a dependent relationship or human resources for its ordinary operation' (art. 14). It is a quality that an S.A., S.R.L. or S.A.S. declares in its bylaws, not a new company type; the corporate name must include the word 'Automatizada', and the company 'is liable with its assets towards third parties' for the damage its systems cause. It cannot be incorporated today: the bill has no committee report as of 11 Sep 2026.

Source: Bill PE-193/26, art. 14, folio 21 (Senate). Verified 10 Sep 2026 against the Senate PDF. Status: bill tracker.

# Committee report dictamen de comisión Institution / procedure

'The written resolution or determination adopted by one or more committees, in the exercise of their functions, on an initiative submitted to their consideration' (Chamber of Deputies parliamentary glossary). In the Senate it requires 'the signature of at least more than half of the members who by regulation make up each' committee (art. 105 of the Senate Rules); once it reaches the Mesa de Entradas, senators cannot withdraw their signatures (art. 106). It is the first milestone the automated company bill still lacks: none had been signed as of 16 Sep 2026. The Rules set no deadline for a committee report; what the public-hearing request (arts. 99 and 112-123) does to it is in the public-hearing guide.

Source: Glosario parlamentario, Cámara de Diputados and Reglamento de la Cámara de Senadores (D.R.-1.388/02, 2026 edition), arts. 105-106. Both verified 11 Sep 2026.

# DAO (Argentine bill) Sociedad Descentralizada Autónoma Operativa Bill PE-193/26 as filed

The name the bill gives its second new figure. Article 258 ('Characterization and incorporation') carries the definition: the DAO 'is a company type with the scope and characteristics provided in this Section', and these companies 'are structured in a wholly or partially autonomous and decentralized manner, according to the rules of governance, operation, decision-making and distribution of profits provided in their incorporation instrument or in their protocol'; the protocol is 'the set of technical and governance rules that determine its operation, whatever the technology or medium used to implement it'. Article 262 adds that the DAO 'is liable with its assets for the obligations and damage caused in the course of its activity, including those executed automatically by the protocol'. Unlike the automated company (a quality an S.A., S.R.L. or S.A.S. may adopt), it is a company type of its own: Section V of Chapter II, articles 258 to 265.

Source: Arts. 258 and 262 of bill PE-193/26, our translation from folios 102 and 103 of the Senate's scanned PDF (art. 262 verified 10 Sep 2026; art. 258 transcribed 17 Sep 2026). Until 18 Sep 2026 this entry followed the Bruchou & Funes summary rather than the literal text; the full articles, translated, are in the DAO guide.

# Decentralized autonomous organization organización autónoma descentralizada Wyoming law

Generic name for an entity whose governance runs on code and token votes rather than on a board. The only statutory definition this site has verified is Wyoming's: 'a limited liability company whose articles of organization contain a statement that the company is a decentralized autonomous organization' (W.S. 17-31-104(a)). Argentina's bill uses the same acronym for a different construct — a company type governed by a protocol, with human legal representatives — so the two should not be read as equivalents.

Source: Wyoming Statutes, Title 17, ch. 31 (Wyoming Legislature PDF), verified 10 Sep 2026. Comparison of the two in the six-vehicle table.

# Duty of configuration and supervision deber de configuración y supervisión Bill PE-193/26 as filed

The only duty the bill names for directors who use AI. Article 102: 'The administration body may use artificial-intelligence systems or algorithms for the performance of operational functions or the adoption of decisions. Their use does not exclude or limit the liability of the directors nor exempts them from the duty of configuration and supervision of the system and its results.' The four-verb formula that circulates in commentary — select, configure, supervise and audit — is ICBT's reading of this duty, not its statutory wording.

Source: Bill PE-193/26, art. 102, folio 53 (Senate), verified 10 Sep 2026. The four-verb reading is ICBT's.

# Enactment sanción Institution / procedure

The act by which Congress approves a bill in both chambers. Article 78 of the Constitution: 'A bill approved by the chamber of origin passes for discussion to the other chamber. Approved by both, it passes to the national executive for examination'. Article 84 fixes the formula: 'The Senate and Chamber of Deputies of the Argentine Nation, assembled in Congress, … decree or enact with force of law'. Enactment alone does not make a rule applicable: promulgation, publication and entry into force follow.

Source: Constitución Nacional, arts. 78 and 84 (Infoleg), verified 11 Sep 2026.

# Entry into force entrada en vigencia Institution / procedure

The moment from which a law binds. Article 5 of the Civil and Commercial Code: 'Laws take effect after the eighth day following their official publication, or from the day they determine.' The automated company bill would, according to the summary of its text, set its own term — 180 days after publication — so even an enacted law would not allow incorporations until that vacancy expires and the registries issue their rules.

Source: Civil and Commercial Code (Law 26,994), art. 5 (Infoleg), verified 11 Sep 2026; the 180-day term per the Bruchou & Funes summary of the bill (not verified against the folios).

# EU AI Act Regulation (EU) 2024/1689, Reglamento de Inteligencia Artificial EU law in force

The European Union's regulation of artificial intelligence by risk of use: prohibited practices (art. 5), high-risk systems (art. 6 and Annex III), transparency for chatbots and generated content (art. 50) and general-purpose models (Chapter V), with duties attached to roles ('provider', 'deployer', 'authorised representative', art. 3). It reaches companies outside the Union when they place a system on the Union market or when 'the output produced by the AI system is used in the Union' (art. 2(1)(c)). Regulation (EU) 2026/1744 of 8 July 2026, the Digital Omnibus on AI, moved the high-risk dates to 2 December 2027 (Annex III) and 2 August 2028 (Annex I). It creates no corporate form.

Source: Regulation (EU) 2024/1689, consolidated text of 27 July 2026 on EUR-Lex, arts. 2, 3, 5, 6, 50 and 113, verified 20 Sep 2026. What it requires of an Argentine automated company, article by article, in the EU AI Act guide.

# File PE-193/26 and Message 187/2026 expediente PE-193/26, Mensaje 187/26 Bill PE-193/26 as filed

The Senate's identifier for the automated company bill. The file page reads 'MENSAJE N° 187/26 Y PROYECTO DE LEY GENERAL DE SOCIEDADES', origin 'Poder Ejecutivo Nacional', stamped by the Mesa de Entradas on 1 June 2026 and referred to a single committee, Legislación General, on 11 June 2026 (referral order 1). The executive's message and the bill were signed on 29 May 2026; the scanned original runs 107 folios. 'PE' marks a bill filed by the executive; the message is the letter with which it is sent.

Source: Senate file page for 193/26 PE, verified 11 Sep 2026 (title, origin, dates, referral); signing date and folio count from the scanned original, verified 10 Sep 2026.

# General Companies Law 19,550 Ley General de Sociedades (LGS) Law in force

Argentina's companies statute, in force since 1972 (consolidated text 1984). Article 1: 'There is a company if one or more persons, organized under one of the types provided in this law, undertake to make contributions to be applied to the production or exchange of goods or services, sharing in the profits and bearing the losses.' It governs the S.A. and the S.R.L. and applies by default to the S.A.S. The bill PE-193/26 would repeal it in full (art. 270) and replace it with a new General Companies Law that includes the automated company.

Source: Law 19,550, art. 1 (Infoleg, consolidated text), verified 11 Sep 2026; repeal clause from folio 105 of the bill, verified 10 Sep 2026.

# Half-sanction media sanción Institution / procedure

Colloquial parliamentary term for the approval of a bill by one of the two chambers — the first half of the two approvals article 78 of the Constitution requires: 'A bill approved by the chamber of origin passes for discussion to the other chamber.' For PE-193/26 the chamber of origin is the Senate, so 'half-sanction' would mean a Senate floor vote; as of 11 Sep 2026 the bill has not left committee. The word is not in the Constitution; it is the usage of Congress and the press.

Source: Constitución Nacional, art. 78 (Infoleg), verified 11 Sep 2026. The colloquial meaning is this site's operative definition; the Constitution itself does not use the word.

# Human responsible responsable humano Announced, not written

A person — natural, or a legal entity 'with sufficient competence' — who must sit on the administration body of an automated company or DAO. It was announced on 19 August 2026 by Senate ruling-bloc leader Patricia Bullrich as a change to 'make the liability of automated companies far more solid, with human responsible persons'. It is not written in the filed text of PE-193/26: it would enter through the committee report, which does not exist as of 11 Sep 2026. Until then it is a documented political commitment, not a rule.

Source: La Nación, 19 Aug 2026, verified 10 Sep 2026; absence from the filed text checked against the Senate PDF the same day.

# IGJ Inspección General de Justicia Law in force

The national body that acts as public registry and supervisory authority for companies domiciled in the City of Buenos Aires. In its own words: 'We register and supervise commercial companies and civil entities with legal domicile in the Autonomous City of Buenos Aires, and companies carrying out capitalization and savings operations'. Companies domiciled in a province register with that province's registry instead. If the bill passes, the IGJ and the provincial registries would have to issue the rules and forms for the 'Automatizada' declaration.

Source: argentina.gob.ar/justicia/igj, verified 11 Sep 2026.

# Knowledge Economy Law 27,506 Ley de Economía del Conocimiento Law in force

The tax-promotion regime in force for software and AI companies. Article 1 creates a regime 'whose objective is to promote economic activities that apply the use of knowledge and the digitization of information, supported by advances in science and technology, to the obtaining of goods, the provision of services and/or the improvement of processes'. It reduces income tax by segment and grants a tax-credit bond on employer contributions; it is available today, regardless of the automated company bill.

Source: Law 27,506, art. 1, text as amended by Law 27,570 (Infoleg), verified 11 Sep 2026. Benefits and steps in the Knowledge Economy guide.

# Means-based liability of directors responsabilidad de medios de los administradores Bill PE-193/26 as filed

The standard the bill sets for directors of every company type. Article 101: directors who 'with negligence or wilful misconduct' breach their duties are liable for damage with adequate causation; 'their obligation is one of means and their liability is in no case strict, nor are they presumed guarantors of the company's obligations'. It adds a business-judgment safe harbor for decisions taken in good faith, with sufficient information and an adequate procedure. It is the counterpart of the company's own liability under art. 14: the company answers strictly, the director only for fault.

Source: Bill PE-193/26, art. 101, folios 52-53 (Senate), verified 10 Sep 2026.

# Promulgation promulgación Institution / procedure

The executive's approval of an enacted bill, which turns it into law. Article 78 of the Constitution: once approved by both chambers the bill 'passes to the national executive for examination; and if it also obtains its approval, it promulgates it as law'. Article 80 adds tacit promulgation: 'Every bill not returned within ten working days is deemed approved by the executive'. Article 99(3) lists among the President's powers to 'promulgate and have [laws] published'. Publication in the Official Gazette follows and starts the count towards entry into force.

Source: Constitución Nacional, arts. 78, 80 and 99(3) (Infoleg), verified 11 Sep 2026.

# Public Registry Registro Público Law in force

The registry where a company's founding documents are filed and made enforceable against third parties. Article 5 of Law 19,550: 'The constitutive act, its amendments and the regulations, if any, shall be registered with the Public Registry of the corporate domicile and with the Registry corresponding to the seat of each branch'. Which office acts as Public Registry depends on the jurisdiction: the IGJ in the City of Buenos Aires, the legal-entities directorates in the provinces. Law 27,349 places S.A.S. registration in the same registry, with a 24-hour term 'provided the applicant uses the model constitutive instrument approved by the public registry' (art. 38).

Source: Law 19,550, art. 5 (Infoleg) and Law 27,349, art. 38 (Infoleg), verified 11 Sep 2026.

# Regulation reglamentación Institution / procedure

The executive decree and administrative rules that make a law operable. Article 99(2) of the Constitution: the President 'issues the instructions and regulations necessary for the execution of the laws of the Nation, taking care not to alter their spirit with regulatory exceptions'. For the automated company, the operative layer is registry regulation — the IGJ and provincial registries adapting forms, digital files and review criteria to the 'Automatizada' declaration. Without it, an enacted and in-force law still cannot be used to incorporate.

Source: Constitución Nacional, art. 99(2) (Infoleg), verified 11 Sep 2026. The registry-rules step is this site's operative reading, set out in the guide.

# S.A. sociedad anónima Law in force

The Argentine corporation. Article 163 of Law 19,550: 'The capital is represented by shares and the shareholders limit their liability to the payment of the shares subscribed.' It is the type designed for larger or listed businesses, managed by a board of directors. Under the bill, an S.A. could adopt the 'Automatizada' quality like any other type it keeps.

Source: Law 19,550, art. 163 (Infoleg), verified 11 Sep 2026.

# S.A.S. sociedad por acciones simplificada (Law 27,349) Law in force

The simplified company created in 2017. Article 33 of Law 27,349: 'The simplified joint-stock company is hereby created, hereinafter identified as SAS, as a new company type, with the scope and characteristics provided in this law. The provisions of the General Companies Law 19,550 … shall apply supplementarily insofar as they are compatible.' It can have a single shareholder and symbolic minimum capital, and is the vehicle this site recommends for operating an AI-run business in fact today. The bill would repeal arts. 33-59, 61 and 62 of Law 27,349 and absorb the S.A.S. into the new General Companies Law (art. 270).

Source: Law 27,349, art. 33 (Infoleg), verified 11 Sep 2026; repeal clause from folio 105 of the bill, verified 10 Sep 2026. How to incorporate one: S.A.S. guide.

# S.R.L. sociedad de responsabilidad limitada Law in force

The Argentine limited-liability company. Article 146 of Law 19,550: 'The capital is divided into quotas; the partners limit their liability to the payment of the quotas they subscribe or acquire', subject to the guarantee of article 150 for unpaid contributions. It is managed by one or more managers, who under art. 157 have the same duties as the directors of an S.A. It is the traditional choice for closely held businesses and one of the types that could be declared 'Automatizada' under the bill.

Source: Law 19,550, arts. 146 and 157 (Infoleg), verified 11 Sep 2026.

# Senate General Legislation Committee Comisión de Legislación General del Senado Institution / procedure

One of the Senate's permanent committees and the only one the bill was referred to. Article 64 of the Senate Rules: it is for the committee 'to report on matters relating to codes — except the Criminal Code and the Code of Criminal Procedure — and any matter of general legislation not specifically assigned by these rules to another committee'. The bill entered it on 11 June 2026 (referral order 1); as of 11 Sep 2026 it has held hearings but signed no report.

Source: Reglamento de la Cámara de Senadores, art. 64, and Senate file page (referral date), both verified 11 Sep 2026.

# Smart contract contrato inteligente (W.S. 17-31-102) Wyoming law

In Wyoming's DAO statute, 'an automated transaction […] or code, script or programming language relying on a blockchain' (W.S. 17-31-102(a)(ix)). It is code, not a person: management of a Wyoming DAO 'shall be vested in its members or the members and any applicable smart contracts' (17-31-109). Argentina's bill avoids the word and speaks of a technology-neutral 'protocol'.

Source: Wyoming Statutes, W.S. 17-31-102(a)(ix) and 17-31-109 (Wyoming Legislature PDF), verified 10 Sep 2026.

# Strict liability responsabilidad objetiva (art. 1757 CCyC) Law in force

Liability without proof of fault. Article 1757 of the Civil and Commercial Code: 'Every person is liable for the damage caused by the risk or defect of things, or by activities that are risky or dangerous by their nature, by the means employed or by the circumstances of their performance. Liability is strict. Neither administrative authorization for the use of the thing or the performance of the activity, nor compliance with prevention techniques, are defenses.' It is the rule under which a company answers today for harm caused by the AI agents it operates — and the rule the bill's art. 101 expressly excludes for directors.

Source: Civil and Commercial Code (Law 26,994), art. 1757 (Infoleg), verified 10 and 11 Sep 2026. Full analysis in the liability guide.

# Wyoming DAO LLC W.S. 17-31 Wyoming law

A limited liability company organized under Wyoming's Decentralized Autonomous Organization Supplement (W.S. 17-31-101 to 17-31-116, 2021, amended 2022). It is 'a limited liability company whose articles of organization contain a statement that the company is a decentralized autonomous organization' (17-31-104(a)); the Wyoming LLC Act applies to it, members are shielded from its debts (17-29-304), and by default 'no member … shall have any fiduciary duty to the organization or any member' (17-31-110). It regulates who owns and governs a protocol; it has no equivalent of the Argentine duty of configuration and supervision.

Source: Wyoming Statutes, Title 17, chs. 29 and 31 (Wyoming Legislature PDF), verified 10 Sep 2026; the statute section by section, re-verified 19 Sep 2026, in the Wyoming DAO LLC guide.

How to read the status labels

• Law in force — consolidated text on Infoleg or an official government page, read on the date shown. You can act on it.
• Bill PE-193/26 as filed — transcribed from the scanned original (107 folios) on the Senate's file page on 10 Sep 2026. It can still change in the committee report and on the floor of each chamber.
• Announced, not written — a documented public commitment by the ruling bloc with no corresponding text in the file.
• Institution / procedure — the Constitution, the Senate Rules and the official parliamentary glossary of the Chamber of Deputies.
• Wyoming law — Wyoming Statutes, Title 17, from the Legislature's own compilation.
• EU law in force — Regulation (EU) 2024/1689, consolidated text on EUR-Lex as of 27 July 2026.

Sources: Constitución Nacional, arts. 78, 80, 84, 99 (Infoleg); Law 19,550, arts. 1, 5, 146, 157, 163 (Infoleg); Law 27,349, art. 33 (Infoleg); Civil and Commercial Code, arts. 5 and 1757 (Infoleg); Law 27,506, art. 1 (Infoleg); IGJ, argentina.gob.ar; Glosario parlamentario of the Cámara de Diputados (dictamen de comisión, giro a comisiones); Reglamento de la Cámara de Senadores, arts. 64, 105, 106 — all consulted 11 Sep 2026. Bill PE-193/26, Message 187/2026, arts. 14, 101, 102, 262, 270, scanned original from the Senate; Wyoming Statutes, Title 17 (Wyoming Legislature); La Nación, 19 Aug 2026 — consulted 10 Sep 2026 for the liability guide and reused here unchanged. The Senate's own institutional glossary could not be retrieved (its pages return an anti-bot challenge), which is why procedural definitions cite the Constitution, the Senate Rules and the Deputies' glossary instead. All quotations from Spanish-language sources are our translation. General information, not legal advice.