EX-8.1 3 irsa_ex81.htm LIST OF SUBSIDIARIES

Exhibit 8.1

LIST OF SUBSIDIARIES

The following table lists our subsidiaries and their jurisdiction of incorporation as of June 30, 2024:

Name of the entity | Country | Main activity | Stake at 06.30.2024
IRSA's direct interest: |  |  |
E-Commerce Latina S.A. | Argentina | Investment | 100.00%
Hoteles Argentinos S.A.U. | Argentina | Hotel | 100.00%
Inversora Bolívar S.A. | Argentina | Investment | 100.00%
Llao Llao Resorts S.A. (1) | Argentina | Hotel | 50.00%
Nuevas Fronteras S.A. | Argentina | Hotel | 76.34%
Palermo Invest S.A. | Argentina | Investment | 100.00%
Ritelco S.A. | Uruguay | Investment | 100.00%
Tyrus S.A. | Uruguay | Investment | 100.00%
Arcos del Gourmet S.A. | Argentina | Real estate | 90.00%
Emprendimiento Recoleta S.A. (in liquidation) | Argentina | Real estate | 53.68%
Fibesa S.A.U. | Argentina | Real estate | 100.00%
Panamerican Mall S.A. | Argentina | Real estate | 80.00%
Shopping Neuquén S.A. | Argentina | Real estate | 99.95%
Torodur S.A. | Uruguay | Investment | 100.00%
EHSA | Argentina | Investment | 70.00%
Centro de Entretenimiento La Plata | Argentina | Real estate | 100.00%
We Are Appa S.A. | Argentina | Design and software development | 98.67%
Shefa Fiduciaria S.A.U. | Argentina | Trustee company | 100.00%
Fideicomiso Shefa V.C. | Argentina | Invesment | 100.00%
Tyrus S.A.'s direct interest: |  |  |
DFL and DN BV | Bermuda’s / Netherlands | Investment | 99.63%
Real Estate Strategies LLC | USA | Investment | 100.00%
IRSA International LLC | USA | Investment | 100.00%
Liveck S.A. (2) | British Virgin Islands | Investment | 100.00%
Real Estate Strategies LLC | USA | Investment | 100.00%
DFL's and DN BV's direct interest: |  |  |
Dolphin IL Investment Ltd. | Israel | Investment | 100.00%

(1) | The Group has consolidated the investment in Llao Llao Resorts S.A. considering its equity interest and a shareholder agreement that confers its majority of votes in the decision-making process.
(2) | Includes Tyrus’ and IRSA’s equity interests.