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Legal Forms of Companies

La Sociedad Anonima Unipersonal (SAU): Individual Businessperson

Number of partners: Only one shareholder.
Capital (max/min): Minimum capital: ARS 100,000, entirely subscribed and paid-up.
Shareholders and liability: Liability is limited to the amount of capital contributed/subscribed shares.

The Sociedad Anonima (SA): Public Limited Company

Number of partners: Minimum 2 partners/shareholders; no maximum.
Capital (max/min): Minimum capital: ARS 100,000.
Shareholders and liability: Liability is limited to the amount of capital contributed/subscribed shares.

The Sociedad de Responsabilidad Limitada (SRL): Limited Liability Company

Number of partners: Minimum 2 partners; maximum 50 partners.
Capital (max/min): No minimum capital, the capital must be appropriate with the corporate purpose of the company.
Shareholders and liability: Liability is limited to the amount of capital contributed.

The Sociedad en Commandita por Acciones (SCA): Limited Joint-Stock Partnership

Number of partners: Minimum 2 partners; maximum 50 partners.

There are two types of partners, active partners and silent partners.
Capital (max/min): No minimum capital.
Shareholders and liability: The liability of the active partners is unlimited.

The liability of the silent partners is limited to the amount of capital contributed.

Sociedad por Acciones Simplificada (SAS)

Number of partners: Minimum one shareholder, no maximum.
Capital (max/min): Two minimal wages (25% paid-up).
Shareholders and liability: Liability is limited to the amount of capital contributed.

The Sociedad en Commandita Simple (SCS): Limited Partnership

Number of partners: An association of companies or individuals to carry out particular economic activities in Argentina or in other countries having Argentina as its operation's base. This structure does not have enterprise status.
Capital (max/min): No minimum capital.
Shareholders and liability: The liability of the active partners is unlimited.

The liability of the silent partners is limited to the amount of capital contributed.

The Competent Organisation

Inspeccion General de Justicia

Source: Doing Business, 2016