EXHIBIT 8.1.
| Subsidiary | Jurisdiction of incorporation | Name under which the subsidiary does business |
| Central Vuelta de Obligado S.A. | City of Buenos Aires | Central Vuelta de Obligado |
| Proener S.A.U. | City of Buenos Aires | Proener |
| CP Renovables S.A. | City of Buenos Aires | CP Renovables |
| CPR Energy Solutions S.A.U. (formerly CP Achiras II S.A.U.) | City of Buenos Aires | CPR Energy Solutions |
| CP Patagones S.A.U. | City of Buenos Aires | CP Patagones |
| CP La Castellana S.A.U. | City of Buenos Aires | CP La Castellana |
| CP Achiras S.A.U. | City of Buenos Aires | CP Achiras |
| Vientos La Genoveva S.A.U. | City of Buenos Aires | Vientos La Genoveva |
| Vientos La Genoveva II S.A.U. | City of Buenos Aires | Vientos La Genoveva II |
| CP Manque S.A.U. | City of Buenos Aires | CP Manque |
| CP Los Olivos S.A.U. | City of Buenos Aires | CP Los Olivos |
| Forestal Argentina S.A. | City of Concordia | Forestal Argentina |
| Loma Alta Forestal S.A. | City of Corrientes | Loma Alta Forestal |
| Central Costanera S.A. | City of Buenos Aires | Central Costanera |