Incorporate an S.A.S. today — and make it ready to convert

Short answer: the automated company cannot be incorporated yet (the bill is in the Senate), but nothing stops you from running an automated business in fact today: the S.A.S. under Law 27.349 is the most flexible structure on the current menu, is incorporated with symbolic capital and allows a single shareholder. This guide covers the filing and — the part almost nobody looks at — how to leave it prepared for the conversion. Founder outside Argentina? Read the from-abroad version: resident-administrator rule, CDI, apostilles and the art. 123 path.

Why an S.A.S. and not an S.A. or S.R.L.

• Symbolic minimum capital: two minimum monthly wages (art. 40, Law 27.349), with 25% paid in at the start.
• Single-shareholder without penalty: one shareholder, no plural board and no mandatory statutory auditor (unlike the S.A.U.).
• Broad, plural corporate purpose: you can declare several activities — key for the conversion point below.
• Digital books and records by design in the law (electronic minutes and accounting records).
• Optional model bylaws: the fast path when you do not need custom clauses.

The filing, step by step

1. Tax IDs (CUIT/CUIL) and tax credentials for every shareholder and director.
2. Pick the jurisdiction: the S.A.S. is registered with the public registry of the corporate domicile — the IGJ for the City of Buenos Aires, the provincial legal-entity office elsewhere. Procedure, cost and timelines vary by registry.
3. Company name: reserve the name (ending in "S.A.S.") and check it does not clash with trademarks registered at the INPI.
4. Bylaws: model (fast) or custom (if you want the clauses in the next section, go custom — or model plus annexes, depending on what your registry accepts).
5. Capital: subscribe the minimum or more; pay in at least 25% (transfer or deposit depending on jurisdiction).
6. Registration and the company's tax ID: with the registry filing you obtain the company's CUIT before ARCA (formerly AFIP) and register the digital books.
7. After registration: a bank account (or business wallet), gross-income tax registration in your jurisdiction and — if you are a software/AI company — assess the Knowledge Economy regime (Law 27.506), which is in force and grants a payroll-based tax-credit bond, an income-tax reduction depending on size and 0% duties on service exports — step-by-step guide to the regime and its registration →

The 3 clauses that prepare the conversion

If the bill is enacted, adapting an existing S.A.S. into an "automated company" looks set to be an amendment of bylaws and company name — subject to the final text and its regulations. What you can do today so that day is paperwork rather than a restructuring:

1. A corporate purpose that already contemplates automation. Alongside your activity, expressly include that the purpose may be carried out "through algorithmic systems, artificial-intelligence agents or other automated means". That is the operational definition of the proposed figure.
2. Documented governance of the systems. Article 102 of the filed text puts on directors a duty of configuration and supervision of the system and its results; the reading of ICBT develops it into four verbs — select, configure, supervise and audit the software — plus emergency-stop mechanisms. Start today: an internal registry of which system does what, who supervises it and how it is switched off. If the figure arrives, your file is ready; if it does not, it still protects you under ordinary law (art. 1757 of the Civil and Commercial Code; see who is liable when the AI causes harm).
3. Bylaws that are easy to amend: reasonable majorities for amendments, remote meetings contemplated, and no clauses locking in rigid human structures (mandatory management roles, unnecessary joint signatures).

What happens to your S.A.S. if the bill passes

The standing objection to everything above: if the new General Companies Law is enacted, the articles that created the S.A.S. are repealed — so why incorporate one now? Here is what the filed text repeals, what it does not say, and what follows for a company registered today.

What article 270 repeals

The bill's repeal clause is article 270, on folio 105 of file PE-193/26. Its scope, verified against the Senate's scanned original on 10 September 2026 and quoted in the same terms in our glossary and liability guide:

• Law 19,550 — the General Companies Law in force since 1972 — repealed in full and replaced by the new statute.
• Law 22,169 — also repealed; we do not describe its content because we have not read it.
• Articles 33 to 59, 61 and 62 of Law 27,349 — the S.A.S. regime, including art. 33 that creates the type, art. 40 on minimum capital and art. 52 on directors' duties, the three articles this guide relies on.

Read against the rest of the bill, that is a change of address rather than an abolition: the S.A.S. is lifted out of Law 27,349 and absorbed into the new General Companies Law, which keeps the S.A.S. among its types — alongside the simple company, the S.R.L. and the S.A. — any of which could then declare itself "Automatizada" under article 14. The list of surviving types comes from the Bruchou & Funes summary of the filed text, not from a folio we transcribed. Article 270, transcribed from folio 105 on 22 October 2026 (our translation): "The General Companies Law No. 19,550, consolidated text 1984 and its amendments, Law No. 22,169 and articles 33 to 59, 61 and 62 of Law No. 27,349 are hereby repealed. All legal and regulatory provisions that conflict with this law are repealed insofar as they are incompatible with its rules."

What the bill says about existing companies (articles 271 to 273)

The other half of a repeal is the transition regime: what happens to the S.A.S. already registered when the articles that created them cease to exist. Until 22 October 2026 this section said the text did not provide one. That was a misreading: Chapter III of the bill, "Entry into force and transitional clauses" (folios 105 and 106 of file PE-193/26, transcribed on 22 October 2026), does. Three rules matter for an S.A.S. registered today (our translation):

• Article 271, entry into force (folio 105): "This law shall take effect ONE HUNDRED EIGHTY (180) days after its publication in the OFFICIAL GAZETTE." The documentation and accounting rules apply from the financial years that begin after that date.
• Article 272, application (folio 106): "From the entry into force of this law, its provisions apply by operation of law to all existing companies, without requiring amendment of their bylaws." Rules that expressly defer to the bylaws are excepted, and there the agreed terms govern. And from that date, "the founding bylaws and their amendments of companies incorporated before its entry into force shall not be registered where they contravene the provisions of this law."
• Article 273, repealed types (folio 106): "Pre-existing companies incorporated under repealed company types must transform into one of the company types regulated by this law within ONE (1) year from its entry into force. If they fail to do so, they shall be governed by the simple-company regime, without prejudice to the effects produced until then."

Which of the last two reaches an S.A.S. depends on whether the S.A.S. remains a type under the new law. If it does — as the Bruchou & Funes summary says, which we have not verified against the folios — article 272 applies: the company carries on, with its bylaws, with no mandatory amendment. If it did not, article 273 applies: one year to transform, or it falls under the simple-company regime. Neither reading is a dissolution. This is the text as filed by the Executive; the committee report — which does not exist as of 22 October 2026 — may change it.

What to do today

1. Incorporate the S.A.S. anyway. It is the only vehicle on the menu: the automated company cannot be registered, and not even enactment would open registrations at once — the bill sets its own 180-day vacancy from publication in the Official Gazette (article 271, folio 105), and the registries would still have to write their rules afterwards. A company that exists and trades beats a company that waits for a law.
2. The clauses in the previous section should not lose their validity because of the repeal. Article 272 applies the new law to existing companies "without requiring amendment of their bylaws": a broad corporate purpose and a clause on administration through automated systems would keep operating as bylaws clauses, and would be the raw material for the amendment of bylaws and company name that adopting the "Automatizada" quality looks set to require. Two caveats: a clause that contravenes the new law could not be registered in a later amendment (article 272), and if the S.A.S. were not among the new law's types the one-year term of article 273 would run. The final text may differ.
3. Draft by content, not by article number. The one thing that would plainly need redoing is a bylaws clause whose text points at a numbered article of Law 27,349 instead of describing the rule it invokes. Writing out the rule costs nothing today and survives a renumbering.

Section added on September 21, 2026 and corrected on October 22, 2026. Repeal: article 270, folio 105 of file PE-193/26, verified on September 10, 2026 and transcribed on October 22, 2026; entry into force and transition: articles 271 to 273, folios 105 and 106, transcribed on October 22, 2026 from the file's PDF at the Senate. The list of surviving company types comes from the Bruchou & Funes summary of the filed text and is not verified against the folios. Correction: until October 22, 2026 this section stated that the text had no transitional article for existing companies; articles 272 and 273 provide one.

Verified on August 29, 2026. Sources: Law 27.349 (Title III, S.A.S.) and Law 27.506 at InfoLeg / argentina.gob.ar; analysis of the reform bill in the main guide and its tracker. This is not legal advice: the specific procedure depends on your jurisdiction and your case — consult a licensed professional.