What is a Reporting Entity?

Published on 9 Feb 2026Updated on 9 Feb 20266 min read
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  • The following entities are considered Reporting Entities under Article 20 of Law No. 25,246 (since replaced by Article 14 of Law No. 27,739):

    • Financial institutions subject to the regime of Law 21,526 and its amendments, and those to which the Central Bank of Argentina extends its application, in exercise of its powers;

    • Entities subject to the regime of Law No. 18,924 and its amendments;

    • Fund remittance companies;

    • Companies engaged in the transportation of cash and all those that provide custody or safekeeping services of funds or securities;

    • Issuers, operators and providers of collection and/or payment services;

    • Non-financial credit providers, not provided for in other cases of this article;

    • Individuals and/or legal persons registered or authorized by the Comisión Nacional de Valores (“CNV”), pursuant to the definitions contained in Law No. 26,831 and its amendments, and in the regulations issued by the CNV, to operate in the capital market as trading agents, settlement and clearing agents and other intermediaries performing equivalent functions, placement and distribution agents that act in the placement of Common Investment Funds or other collective investment products authorized by such commission; global investment advisory agents and other legal persons in charge of opening the file and identifying the customer’s risk profile in terms of prevention of ML/TF/PF; central depository agents of negotiable securities or entities registered to receive collective deposits of negotiable securities, acting in the custody of instruments or transactions under the terms of Law No. 20,643; custody, registration and payment agents or those agents authorized to provide custody, transfer and/or payment services of negotiable securities; and financial trustees contemplated in Chapter 30 of Title IV of Book Three of the Civil and Commercial Code of the Nation and its amendments, acting in such capacity in financial trusts with public offering authorized by the aforementioned commission;

    • Collective financing platforms and other legal entities authorized by the CNV to act within the framework of collective financing systems through the use of web portals or other similar means, with the main objective of establishing contact, in a professional manner, to a plurality of human and/or legal persons acting as investors with human and/or legal persons requesting financing as collective financing entrepreneurs;

    • Insurance and Reinsurance companies authorized by the Superintendencia de Seguros de la Nación, pursuant to Law No. 20,091, and its amendments;

    • Insurance Intermediaries and Agents authorized by the Superintendencia de Seguros de la Nación acting as Institute Agents, Insurance Advisory Producers and Insurance Advisory Producers, whose activities are governed by Laws No. 17,418, 20,091 and 22,400, concordant and complementary, operating in the commercialization of life insurance with savings or retirement insurance;

    • Mutual associations and cooperatives authorized by the Instituto Nacional de Asociativismo y Economía Social, regulated by Laws No. 20,321 and 20,337, according to the activity they carry out;

    • Capitalization, savings, savings and loan, economy, capital formation or other similar or equivalent determination, which require in any form money or securities from the public with the promise of award or delivery of goods, benefits of future services or benefits, included in Article 9 of Law No. 22,315;

    • Virtual asset service providers;

    • Human and/or legal persons, or other structures with or without legal status, which as a regular activity, exploit, manage, operate, or in any way, organize, by themselves or through third parties, any form or system of acquisition of gambling;

    • Human and/or legal persons, or other structures with or without legal personality, that carry out real estate brokerage;

    • Human and/or legal persons, or other structures with or without legal status, dedicated to the sale and purchase of works of art, antiques or other luxury goods, philatelic or numismatic investment, or the export, import, production or industrialization of jewels or goods with precious metals or stones;

    • Lawyers, public accountants and public notaries, only when on behalf of and/or for the account of their customers, prepare or carry out transactions on the following activities:

      • Purchase and/or sale of real estate, where the amount involved exceeds 700 Minimum, Vital and Mobile Wages;

      • Administration of goods and/or other assets where the amount involved exceeds 150 Minimum, Vital and Mobile Wages;

      • Administration of bank, savings and/or securities accounts where the amount involved exceeds 50 Minimum, Vital and Mobile Wages;

      • Organization of contributions or contributions for the creation, operation or administration of legal entities or other legal structures;

      • Creation, operation or administration of legal entities or other legal structures, and the purchase and sale of legal businesses and/or shares of legal persons or other legal structures;

      • In the case of accountants, in addition to the aforementioned transactions, the preparation of audit reports of financial statements are included.

      • Lawyers, public notaries and public accountants acting as independent professionals are not required to report suspicious transactions if the relevant information was obtained in circumstances in which they are subject to professional secrecy.

    • Human and/or legal persons, or other structures with or without legal status, who habitually prepare or actually carry out any of the following transactions, in the name and/or on behalf of their customers:

      • Act as an agent creating legal entities;

      • Act on their own behalf or facilitate the actions of others, as director, attorney, partner, or in a similar position according to the legal person or legal structure in question;

      • Provide legal, commercial or postal domicile and/or physical space for legal persons or other legal structures;

      • Act as trustee itself (or facilitate the actions of others) of a non-financial trust or perform the equivalent function for another form of legal structure;

    • Public registries, and the corresponding representative bodies for the supervision and control of corresponding legal entities, real estate registries, automotive registries, pledge registries, registries of vessels of all types and aircraft registries;

    • Public Administration agencies and decentralized and/or autonomous entities that exercise regulatory, control, supervision and/or superintendence functions over economic activities and/or legal businesses and/or over legal subjects, individual or collective:

      • the Central Bank of Argentina;

      • the Federal Administration of Public Revenue;

      • the National Insurance Superintendency;

      • the CNV; and

      • the National Institute of Associationism and Social Economy;

    • Customs brokers defined in Article 36 of the Customs Code (Law No. 22,415);

    • Human or legal persons, or other structures with or without legal status, whose usual activity is the sale and purchase of automobiles, trucks, motorcycles, buses and micro-buses, tractors, agricultural and road machinery, ships, yachts and similar, aircraft and airships; and

    • Legal entities that perform functions of organization and regulation of professional sports and affiliated associations and/or entities.