Mining News - December 2025 / March 2025

Legislative News

 

Resolution 104/2024 of the National Mining Secretary published in the Official Gazette of the Nation on December 9, 2024

 

It updates the annual fee for landholding in accordance with the provisions of Article 213 of the Mining Code and Resolution 90 of July 11, 2023, of the National Mining Secretary. The updated fees will apply for the annual period of 2025. The annual fee for first-category substances is set at ARS 13,511.11, while the fee for second-category substances is ARS 6,826.67.

 

 

Law 5774 of the Province of Rio Negro, published in the Official Gazette of Rio Negro on December 30, 2024

 

It updates fiscal values, particularly revising the rates for procedures such as requests for exploration permits, applications for vacant mines, discovery declarations, obtaining title certificates, among others.

 

 

Resolution in the Province of Salta, published in the Official Gazette of Salta on January 02, 2025

 

This resolution approves the “Free, Prior, and Informed Consultation for Indigenous Peoples” program, developed by the Secretary for Indigenous Affairs and Community Development, to implement state actions that guarantee the collective and individual rights of indigenous peoples.

 

 

Law 5776 of the Province of Rio Negro, published in the Official Gazette of Rio Negro on January 02, 2025

 

It approves the new constitutional procedural code, which includes the collective injunction action for the defense of mineral resources and the environment.

 

 

Law XXIV 110 of the Province of Chubut, published in the Official Gazette of Chubut on January 07, 2025

 

It sets a rate of 0.75% for the gross income tax on mining and quarry activities for the 2025 fiscal year.

 

 

Law 6442 of the Province of Jujuy, published in the Official Gazette of Jujuy on January 08, 2025

 

This law maintains the 0.25% rate for the stamp tax on acts or contracts related to mining activities, as long as they are not covered by item 31 of article 236 of the Tax Code (which establishes an exemption for acts or contracts related to mining activities if they directly impact the production cost process).

 

 

Resolution 432/24 of the Secretary of Energy and Environment of Rio Negro, published in the Official Gazette of Rio Negro on January 09, 2025

 

It updates the amounts payable for the exploitation rights of third-category mineral substances on public lands within the territory of the Province of Rio Negro.

 

 

Resolution 433/24 of the Secretary of Energy and Environment of the Province of Rio Negro, published in the Official Gazette of Rio Negro on January 09, 2025

 

It sets new amounts to be paid for minerals being transported or traded within the Province of Rio Negro.

 

 

Resolution 407 of the Legislative of the Province of Santa Cruz, published in the Official Gazette of Santa Cruz on January 23, 2025

 

This resolution urges promoting training and awareness programs to support women interested in entering the mining industry.

 

 

Resolution 1566 of the Provincial Director of Water Resources, ad referendum of the Executive of the Province of Jujuy, published in the Official Gazette of Jujuy on January 24, 2025

 

It establishes that, within the first ten days of each month, water concessionaires and permit holders for mining purposes must submit a “Monthly Affidavit” before the Provincial Directorate of Water Resources, reflecting the total consumption for the period to be paid as a public domain water fee.

 

 

Resolution 57 of the Direction of Mining of the Province of Mendoza, published in the Official Gazette of Mendoza on February 19, 2025

 

This resolution creates the Registry of Mineral and Stone Substances Stockpiling Registry, in which all natural or legal persons engaged in the stockpiling of substances defined in article 176 of the Mendoza Mining Procedural Code must register.

 

 

Resolution 80 of the Office of Mining of the Province of Mendoza, published in the Official Gazette of Mendoza on February 19, 2025

 

This resolution creates the Benefit Plants Registry, in which all natural or legal persons involved in the gathering of substances defined in article 171 of the Mendoza Mining Procedural Code must register.

 

 

Disposition 37 of the General Office of Mining of La Rioja, published in the Official Gazette of La Rioja on February 28, 2025

 

This disposition updates the contribution fees for forms related to discovery declarations, surveying applications, and exploration permit requests, among others.

 

 

General Resolution 5663/2025 of the Argentine Tax Authority, published in the Official Gazette on March 12, 2025

 

It establishes the possibility of submitting exclusion certificates from withholding regimes for income tax, and value-added tax, for those registered in the Mining Company Suppliers section of the Registry of Tax Mining Activities.

 

 

Relevant case law

 

Fiscal Stability of Mining Projects in the Face of an Unconstitutional Tax

The Court held that a tax declared unconstitutional cannot be considered part of the fiscal burden of a mining project that benefits from fiscal stability

 

LITIO MINERA ARGENTINA SA c/ EN s/PROCESO DE CONOCIMIENTO.

 

Federal Administrative Court – Chamber I

 

Litio Minera Argentina SA (the holder of the Mariana mining project in the Province of Salta) initiated a declaratory action of unconstitutionality against the Federal Executive Branch, seeking to resolve the uncertainty regarding the application of Decree 793/2018 in calculating the tax stability provided by Law 24196.

The company argued that Decree 793/2018, which imposed an additional export duty on minerals and concentrates as of April 9, 2018, was unconstitutional because it violated the principle of the legality of taxation at the moment in which the company submitted its feasibility report. Decree 793/2018 was ratified by Law 27467 on April 12, 2018, rectifying its unconstitutionality on December 13, 2018.

The Mariana mining project benefits from fiscal stability for 30 years, effective as of November 14, 2018, when the feasibility report was submitted before the Argentine Direction of Mining Investments, in accordance with article 8 of Law 24196 on Mining Investments.

On November 29, 2023, the National Court in Federal Administrative Matters 6 ruled in favor of the action, declaring Decree 793/2018 inapplicable, and establishing that the export duties set in it should not be included in the stabilized tax burden of the project.

The Court emphasized that the company had indeed submitted the feasibility study to the corresponding authority and that the decree was inapplicable, even though it had been later ratified by Congress. This ruling was based on article 8 of Decree 2686/1993, which regulates Law 24196, and establishes that the stabilized tax burden is determined by the legal provisions in force at the time the feasibility study is submitted.

The federal government appealed the ruling. However, on March 13, 2025, Chamber I of the National Court of Appeals in Federal Administrative Litigation dismissed the appellant's arguments and affirmed the previous ruling.

The Court, quoting the Supreme Court’s precedent “Camaronera Patagonica,” emphasized the conditions under which the Federal Executive Branch may exercise delegated authority to set export duties. The Court determined that, in this case, the situation was analogous and that Decree 793/2018, prior to its legislative ratification, did not meet the minimum standards for legitimacy. Furthermore, the Court reaffirmed the importance of the date the feasibility report was submitted and affirmed the first ruling, which had decided that the export duty derived from an unconstitutional rule at that time could not be included in the stabilized tax burden.

 

 

Mining in the Media

 

“BHP and Lundin Mining consolidate their bet on copper and seal acquisition of Filo Corp,” published in Panorama Minero on January 16, 2025

 

In an operation that strengthens their position in the global mining industry, BHP and Lundin Mining have completed the acquisition of Filo Corp., a company listed on the Toronto Stock Exchange and owner of the Filo del Sol (FDS) copper project, located in the Vicuña district, straddling Argentina and Chile.

 

 

“The Los Azules Mining Project Requests Admission to the RIGI to Invest USD 227 Million,” published in Infobae on February 12, 2025

 

McEwen Copper Inc., a subsidiary of McEwen Mining Inc., submitted a request so that the Los Azules copper project, located in the San Juan province, is included in the Large Investment Incentive Regime (RIGI).

 

 

“Milei Met with the CEO of the Country’s Leading Lithium Producer Who Confirmed a USD 2.7 Billion Investment,” published in Infobae on March 12, 2025

 

The President met at Casa Rosada with the CEO of Rio Tinto Group, Jakob Stausholm, and his team. Rio Tinto is the world’s second-largest mining company. The company recently requested admission to the Large Investment Incentive Regime (RIGI) for a USD 2.5 billion project to expand its Rincon Litio plant in Salta.

 

 

“The Government Forecasts Foreign Investment in Mining Will Reach USD 7.5 Billion Next Year and Exports Will Quintuple in Ten Years,” published in EconoJournal on March 17, 2025

 

Official projections indicate that foreign direct investment in the mining industry will rise to USD 1.388 billion this year and USD 7.51 billion by 2026, representing a 441% increase driven by copper and lithium. As a result of these increased investments, bolstered by RIGI, mining exports, which totaled USD 4.669 billion last year, are expected to reach USD 6 billion in 2026, soar to USD 19.2 billion by 2030, and average around USD 25 billion annually between 2031 and 2035.

 

 

“RIGI: 97% of Projects Are in Energy and Mining, with Multimillion-Dollar Investments in Several Provinces,” published in DEF on March 18, 2025

 

55% of investments registered in the RIGI relate to oil and gas, while 42% are focused on mining. Three of the five projects registered in the RIGI are related to lithium production, totaling investments of USD 3.7 billion. These include the expansion of the South Korean Posco plant in the Salar del Hombre Muerto, and the multinational Rio Tinto’s expansion at the Rincón project, both in Salta. The third project involves the Australian company Galan Lithium and its plant in the Catamarca section of the Salar del Hombre Muerto.