<SEC-DOCUMENT>0001654954-26-002405.txt : 20260318
<SEC-HEADER>0001654954-26-002405.hdr.sgml : 20260318
<ACCEPTANCE-DATETIME>20260318171818
ACCESSION NUMBER:		0001654954-26-002405
CONFORMED SUBMISSION TYPE:	3
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20260318
FILED AS OF DATE:		20260318
DATE AS OF CHANGE:		20260318

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			Elsztain Alejandro Gustavo
		CENTRAL INDEX KEY:			0002119764
		ORGANIZATION NAME:           	

	FILING VALUES:
		FORM TYPE:		3
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-13542
		FILM NUMBER:		26770461

	MAIL ADDRESS:	
		ADDRESS IS A NON US LOCATION: 	YES
		STREET 1:		CARLOS DELLA PAOLERA 261, 9TH FLOOR
		CITY:			BUENOS AIRES
		PROVINCE COUNTRY:   	C1
		ZIP:			C1001ADA

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			IRSA INVESTMENTS & REPRESENTATIONS INC
		CENTRAL INDEX KEY:			0000933267
		STANDARD INDUSTRIAL CLASSIFICATION:	LAND SUBDIVIDERS & DEVELOPERS (NO CEMETERIES) [6552]
		ORGANIZATION NAME:           	05 Real Estate & Construction
		EIN:				000000000
		FISCAL YEAR END:			0630

	BUSINESS ADDRESS:	
		STREET 1:		CARLOS M. DELLA PAOLERA 261
		STREET 2:		9TH FLOOR
		CITY:			BUENOS AIRES
		STATE:			C1
		ZIP:			C1C1001ADA
		BUSINESS PHONE:		00541143237449

	MAIL ADDRESS:	
		STREET 1:		CARLOS M. DELLA PAOLERA 261
		STREET 2:		9TH FLOOR
		CITY:			BUENOS AIRES
		STATE:			C1
		ZIP:			C1C1001ADA
</SEC-HEADER>
<DOCUMENT>
<TYPE>3
<SEQUENCE>1
<FILENAME>form3.xml
<DESCRIPTION>FORM 3
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0607</schemaVersion>

    <documentType>3</documentType>

    <periodOfReport>2026-03-18-05:00</periodOfReport>

    <noSecuritiesOwned>0</noSecuritiesOwned>

    <issuer>
        <issuerCik>0000933267</issuerCik>
        <issuerName>IRSA INVESTMENTS &amp; REPRESENTATIONS INC</issuerName>
        <issuerTradingSymbol>IRS</issuerTradingSymbol>
        <issuerForeignTradingSymbol>IRSA</issuerForeignTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0002119764</rptOwnerCik>
            <rptOwnerName>Elsztain Alejandro Gustavo</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerNonUSAddressFlag>true</rptOwnerNonUSAddressFlag>
            <rptOwnerStreet1>CARLOS DELLA PAOLERA 261</rptOwnerStreet1>
            <rptOwnerStreet2>9TH FLOOR</rptOwnerStreet2>
            <rptOwnerCity>BUENOS AIRES</rptOwnerCity>
            <rptOwnerNonUSStateTerritory>BUENOS AIRES</rptOwnerNonUSStateTerritory>
            <rptOwnerCountry>C1</rptOwnerCountry>
            <rptOwnerZipCode>C1001 ADA</rptOwnerZipCode>
            <rptOwnerStateDescription>ARGENTINA</rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>true</isDirector>
            <isOfficer>false</isOfficer>
            <isTenPercentOwner>false</isTenPercentOwner>
            <isOther>false</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Common Shares</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>5017283</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Global Depositary Shares (GDS)</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>346496</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
    </nonDerivativeTable>

    <remarks></remarks>

    <ownerSignature>
        <signatureName>/s/Amalia Cristina Sternheim by POA for Alejandro Gustavo Elsztain</signatureName>
        <signatureDate>2026-03-18-05:00</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-24
<SEQUENCE>2
<FILENAME>poa.htm
<DESCRIPTION>POWER OF ATTORNEY
<TEXT>
<html><head><title>doc1.htm</title><!--Document created using EDGARMaster--></head><body style="TEXT-ALIGN: left; FONT: 10pt times new roman; MARGIN: 0px 7%"><p style="MARGIN: 0px; text-align:right;">&nbsp; Exhibit 24</p> <p style="MARGIN: 0px; text-align:right;">&nbsp;</p> <p style="MARGIN: 0px; text-align:center;">POWER OF ATTORNEY</p> <p style="MARGIN: 0px; text-align:center;">&nbsp;</p> <p style="MARGIN: 0px; text-align:justify;">Know all by these presents that the undersigned, does hereby make, constitute and appoint each of <a name="_Hlk221884852">Amalia Cristina Sternheim, Mart&#237;n Alvarez Malag&#243;n and </a>Lucila Gullo, or any one of them, as a true and lawful attorney-in-fact of the undersigned with full powers of substitution and revocation, for and in the name, place and stead of the undersigned (in the undersigned&#8217;s individual capacity), to execute and deliver such forms that the undersigned may be required to file with the U.S. Securities and Exchange Commission as a result of the undersigned&#8217;s ownership of or transactions in securities of IRSA Inversiones y Representaciones Sociedad An&#243;nima (the &#8220;Company&#8221;) pursuant to Section 16(a) of the Securities Exchange Act of 1934, as amended, including without limitation, statements on Form 3, Form 4, Form 5 (including any amendments thereto). The Power of Attorney shall remain in full force and effect until the undersigned is no longer required to file Forms 3, 4 and 5 with regard to their ownership of or transactions in securities of the Company, unless earlier revoked in writing. The undersigned acknowledges that Amalia Cristina Sternheim, Mart&#237;n Alvarez Malag&#243;n and Lucila Gullo are not assuming any of the undersigned&#8217;s responsibilities to comply with Section 16 of the Securities Exchange Act of 1934, as amended.</p> <p style="MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="MARGIN: 0px 0px 0px 2in; TEXT-INDENT: 1in; text-align:justify;">By:<u>&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;/s/ Alejandro Gustavo Elsztain&nbsp;&nbsp;&nbsp;&nbsp;</u>&nbsp; </p> <p style="MARGIN: 0px 0px 0px 2in; TEXT-INDENT: 1in; text-align:justify;">Name: &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Alejandro Gustavo Elsztain</p> <p style="MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="margin:0px 0px 0px 0in">Date: March 18, 2026</p> <p style="margin:0px">&nbsp;</p><body>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
