The Buenos Aires City Legislature has given the green light to one of the most anticipated measures by the tourism and gastronomic sector of Buenos Aires: Temporary exemption from ABL to Hotels, restaurants and bars During the first half of 2026.
The initiative promoted by the legislator Matthias Lammens The project, which was approved at the conference, aims to provide immediate relief in the face of the deep crisis experienced by these sectors, which are essential for the local economy and employment in the Argentine capital. In the scenario of a total lockdown, low hotel occupancy and a continued decline in gastronomic activity, the measure seeks to avoid further deterioration while waiting for the structural reactivation of tourism.
“The ABL exemption does not solve the underlying crisis, but it will generate essential relief for the sector,” Lammens said during the rule presentation.
Their arguments are supported by hard data: “The national economic model has already caused the closure of 2,500 companies in the city and the destruction of 14,000 jobs. In this context of the disaster for SMEs in Buenos Aires, the tourism sector, one of the main economic activities of the city, has collapsed for two years.”
The lawmaker, who was Minister of National Tourism and is a regular interlocutor with the private sector, also confirmed that international tourism in the city had set a record high. A decrease of 18% year-on-year He stated that it is “key to the national economy,” as the activity generates nearly one million jobs across the country.
The relief measure, which will cover the first six months of 2026, leaves a sum to be paid The real estate tax and the corresponding price for lighting, sweeping, cleaning, maintenance, and maintenance of laundries For specified activities, including restaurant and canteen services (including those involving displays), the sale of drinks in bars, food or ice cream in establishments that have or do not provide table service, and accommodation in hotels, inns and lodgings – except those that are hourly – whether or not they include catering service to the public.
Debate about the scope and urgency of the procedure was overtaken by the negative diagnosis of the segmental situation. In it First half of 2025the Overnight in the city It reached 3,998,701, which represents a decline from 6.3% compared to the same period in 2024 and cumulative slowdown 19.7% Compared to 2023. Average Semi-annual hotel occupancy It was just located 41.4%With a 5.9% annual decline and a more pronounced decline compared to pre-pandemic levels.
Panorama in Gastronomy No better data has emerged. The actual volume index for traditional restaurants reached 161.3 points between January and August, but also suffered a decline 2.1% on an annual basis The cumulative decline of 15.1% Regarding the year 2023. Lammens himself confirmed, through a post on the social network SHe added, “Tourism has been collapsing for two years, with the arrival of foreigners decreasing by 20%, the hotel occupancy level being one of the lowest in history, and a 30% decline in restaurant activity.”
During the legislative debate, representatives of the hotel and restaurant sector expressed the positive impact of the tax break, agreeing that this measure would serve as an “immediate relief”, although they emphasized that the basic solution would require economic revitalization policies at the national level and sustainable financing, especially from the central government. In this sense, Lammens was emphatic: “We hope that the national government will stop looking the other way, and also provide some kind of concrete and material support for this activity.”
The approved tax break adds to a series of policies aimed at containing the bleeding of closures and layoffs in the tourism sector, but the ruling party itself has acknowledged the need for a long-term debate on the strategic role of tourism for Buenos Aires and the country.