Bitcoin and Crypto as Company Capital in Argentina: New IGJ Rules

Argentina’s company registry has confirmed that founders can fund a company’s capital with Bitcoin and other crypto-assets, and it has written down exactly how. General Resolution 11/2026 of the IGJ, published in the Official Gazette on 22 September and in force since 23 September, reorders the virtual-asset rules inside the registry’s regime (article 63). The IGJ had already approved a company funded in crypto in 2024, but what is new is a clear, general procedure. For foreign founders and crypto-native teams, that turns an exception into a route you can plan. This post explains the steps, the safeguards and the traps.

What the IGJ now requires

The IGJ keeps and reorders these rules inside the registry regime rather than creating a separate one, so the resolution is best read together with the rest of the reform we describe in our post on the new IGJ registration regime.

Step by step: funding a company with crypto

1. Choose the company type and draft the bylaws, describing the contributed assets with the level of detail the IGJ asks for.
2. Move the assets to a PSAV registered with the CNV and keep the records that show where they came from: exchange statements, on-chain history and purchase records.
3. Pick the valuation route: a professional certification of the market value or a quote issued by a registered PSAV, both referring to the moment of incorporation.
4. State the asset, quantity, value and contributor in the instrument of incorporation, and file it with the registry.
5. Keep the wallet in the name of the designated administrators until the company gets its CUIT, then transfer the assets to the company’s own account.
6. Complete the rest of the setup: a bank account, a legal address and tax registrations. Our corporate bank account service covers the banking side, which crypto-funded companies still need.

Why the SAS has an edge

Partners of an SAS can value non-cash contributions, crypto-assets included, at the price they agree among themselves, as long as the bylaws explain, under a sworn statement, how they reached that number. Add the option to state any lawful activity as the corporate purpose, and the SAS becomes the natural vehicle for crypto-native teams. A freely agreed value still needs a defensible method, so keep the supporting evidence. We explain the vehicle in detail in our guide to choosing an SAS in Argentina.

What the resolution does not solve

• Volatility. The value is fixed at the time of the contribution. Later price swings do not change the subscribed capital, so the company should plan its balance sheet for them.
• Anti-money-laundering scrutiny. The registry of PSAV was created in 2024 with Law 27.739 and tightened in 2025 by CNV General Resolution 1058, with capital, corporate, technology and cybersecurity requirements. Expect know-your-customer questions about the source of the assets.
• Tax. A contribution and a later sale of crypto-assets can have tax consequences for the contributor and the company, depending on residency and on the history of the asset. Our overview of the Argentina tax regime covers the basics, and a tailored review is advisable.
• Licensing. Funding a company with crypto is different from operating a crypto business. If your project involves exchange, custody or token issuance, read our post on licensing and compliance questions for crypto businesses.

What it means for foreign founders

• You can fund an Argentine company without converting the assets to fiat first, provided you meet the custody, proof and valuation requirements.
• In practice, assets held in self-custody or on a platform that is not registered with the CNV will need to move to a registered provider before the contribution.
• Prepare the ownership evidence early. Missing history is the most likely reason for a delay.
• Do not skip the traditional layer: tax identification for every partner, a legal address and a local administrator where the company type requires one.

A registry that wants to be a service window

The resolution says that company registries should work as agile enabling windows focused on publicity and legal certainty, not as discretionary prior-control filters. Other measures in the same package point the same way: the professional pre-qualification opinion becomes optional, small cash contributions up to two minimum vital and mobile wages can be shown with a sworn statement, a supplementary electronic domicile is allowed, and the requirement to match capital to the corporate purpose disappears. The IGJ cites the 2022 UNCITRAL Legislative Guide and comparative law from several countries as support.

If you are planning a crypto-funded structure, talk to SAXIA and we will map the steps to your case.

General information only. This article is not legal, tax, regulatory or accounting advice. Rules and requirements change and should be confirmed with qualified professionals before acting.

Frequently asked questions

Can I contribute Bitcoin to an Argentine company?

Yes. General Resolution 11/2026 confirms that virtual assets can be part of the capital, subject to identification, proof of prior ownership, custody with a registered PSAV and a valid valuation.

Which platforms qualify?

Those registered as PSAV with the CNV, which include local and international providers. Check the CNV register for the current list before you move any assets.

Who holds the wallet before the company exists?

The wallet stays in the name of the designated administrators until the company obtains its CUIT. The assets are then transferred to the company’s account.

Is a crypto-funded company taxed differently?

The company follows the general regime. What changes is the treatment of the contribution and any later sale of the assets, which depends on the contributor and the history of the asset. Confirm it with a tax adviser.

Sources: iProUP, 22 September 2026 and Argentina.gob.ar, IGJ press release on General Resolution 11/2026.