On April 5, 2023, Resolution No. 463/2023 of the Ministry of Infrastructure and Public Services of the Province of Buenos Aires (“Resolution 463“) was published in the Official Gazette of the Province of Buenos Aires, supplementing Provincial Law No. 15,325 and Regulatory Decree No. 2371/2022 (for additional information about these rules, please visit the following link), which establishes the technical, legal, economic, contractual and rate conditions that are necessary to allow self-generation of renewable origin in the area under the competence and jurisdiction of the Province of Buenos Aires, by users-generators for their self-consumption, and the eventual injection of surpluses to the distribution grid.

1. Regulatory background

Law No. 27,424, passed by the National Congress on November 30, 2017, approved the federal regime for the promotion of distributed generation of renewable energy (for additional information on Law No. 27,424, please visit the following link). Section 40 of the law invites the provinces and the Autonomous City of Buenos Aires to adhere and, in turn, issue their regulations at a local level.

Within such framework, Law No. 15,325, passed by the Congress of the Province of Buenos Aires on April 21, 2022, adhered to Law No. 27,424. This law declared distributed generation of electric energy from the use of renewable energy sources, for self-consumption and the eventual injection of the surplus to the provincial electric distribution network, as of provincial interest. Additionally, this law adheres to the promotional, tax, fiscal and financing benefits established in Law No. 27,424.

On January 11, 2023, provincial Decree No. 2371/2022 was published, regulating Law No. 15,325. As from its enactment, the users-generators of the Province of Buenos Aires that were authorized to generate energy from renewable sources for self-consumption may register in the Registry of Users-Generators of Renewable Energy of the Province of Buenos Aires (the “RUGER“, for its Spanish acronym, Registro de Usuarios-Generadores de Energía Renovable de la provincia de Buenos Aires) with the possibility of accessing the tax advantages related to exemptions in the Stamp Tax and in the Gross Income Tax. The decree designates the Ministry of Infrastructure and Public Services as enforcement authority, entrusted with regulating powers.

2. Relevant aspects of Resolution 463

Resolution 463 includes three annexes, which are described below.

Annex I establish the Connection Regulations for Residential Users-Generators (the “Regulations“). The purpose of the Regulations is to establish the technical, legal, economic, contractual and rate conditions necessary to allow self-generation of power from renewable sources in the provincial grid, in accordance with Provincial Law No. 11,769. In effect, the Regulation establish the procedure for the installation and connection of distributed generation equipment, the technical requirements for its installation, the technical feasibility study to be carried out by the distributor, the connection request to be requested by every user-generator, the rights and obligations of the user-generator and the distributor, and the measurement and billing system.

Annex II sets forth: (i) the pass-through mechanism, which allows passing through a representative value of the average purchase cost in the Wholesale Electricity Market, and the transportation costs; (ii) parameters in connection with the calculation of the rate; and (iii) the initial values of the variables included in the mathematical expressions for calculating the rate parameters.

Finally, Annex III establishes the procedure and requirements for registering in the RUGER. This will contain statistical information on user-generators connected to the distribution network of provincial and municipal distributors. The registry will allow user-generators to obtain the tax benefits established by Provincial Law No. 15,325, special credit lines established in the province, as well as any other benefit that may be foreseen in the future.


For additional information, please contact Nicolás Eliaschev, Javier Constanzó, and/or Rocío Valdez.