Ley 27802 - Ley de Modernización Laboral, Boletín Oficial, 06/03/2026

Boletín Oficial page for Ley 27802, Ley de Modernización Laboral (published 6 Mar 2026): labour contract and collective bargaining reform, a medium-investment incentive regime (RIMI) and tax changes (VAT, income tax). Programme content is only art. 194 (new last paragraphs of art. 116 of the Income Tax Law): people naturalised for a relevant investment do not become tax residents merely by naturalisation and are treated as foreign nationals for art. 116(b), unless already permanent residents. No amounts or statistics about the programme; that article is already in the data as an event. Everything else is out of scope. Rules restated from other sources are now recorded from this document too (decision 8).