Exhibit 8.1

List of Subsidiaries

Globant S.A.U.	Spain	100% Globant S.A. (Luxembourg)
Software Product Creation S.L.	Spain	100% Globant S.A.U.
Sistemas Colombia S.A.S.	Colombia	99.99% Globant S.A.U.
		00.01% Software Product Creation SL
Globant, LLC	USA	100% Globant S.A.U.
Ratio Cypress LLC	USA	100% Globant, LLC
L4 Mobile LLC	USA	100% Globant, LLC
Sistemas Globales Uruguay S.A.	Uruguay	100% Globant S.A.U.
Difier S.A.	Uruguay	100% Globant S.A.U.
Sistemas UK Ltd.	England & Wales	100% Globant S.A.U.
We Are London Ltd.	England & Wales	100% Globant SAU
Sistemas Globales Chile Asesorías Ltda.	Chile	95.00% Globant S.A.U.
		05.00% Software Product Creation S.L.
Global Systems Outsourcing S. de R.L. de C.V.	Mexico	99.99% Globant S.A.U.
		00.01% IAFH Global S.A.
IAFH Global S.A.	Argentina	99.9989% Globant S.A.U.
		00.0011% Software Product Creation S.L.
Sistemas Globales S.A.	Argentina	99.9978% Globant S.A.U.
		00.0022% Software Product Creation S.L.
Globant Brasil Consultoria Ltda.	Brazil	99.99% Globant S.A.U.
		00.01% Software Product Creation SL
Huddle Investment LLP	England & Wales	93.125% Globant S.A. (Luxembourg)
		06.875% Globant S.A.U.
Huddle Group S.A.	Argentina	98.60% Huddle Investment LLP
		01.40% Sistemas Globales Chile Asesorías Ltda.
Globant Peru S.A.C.	Peru	99.99% Globant S.A.U.
		00.01% Software Product Creation S.L.
Globers S.A.	Argentina	95.00% IAFH Global S.A.
		05.00% Sistemas Globales S.A.
Globant India Pvt. Ltd.	India	82.42% Globant S.A.U.
Dynaflows S.A.	Argentina	66.73% Sistemas Globales S.A.