Argentina only. This is a civil-law jurisdiction.

If you are carrying United States tax-sale or foreclosure knowledge, read falsos-amigos before anything else. Tax liens, tax deeds, trustee sales, statutory redemption periods, title insurance, quiet title and counties do not exist in Argentina. The US system is covered by a separate wiki; the two are never to be merged. Automated agents: agent-guardrails.

Argentina Subastas Wiki

The citation-backed guide to how real property is taken and sold under court order in Argentina — subasta judicial, juicio de apremio, ejecución hipotecaria, and what happens to the remanente — across the 23 provinces, the Ciudad Autónoma de Buenos Aires, and the national and federal courts.

Written in English, with the Spanish term as the canonical name for every concept. That is deliberate: the vocabulary is the guardrail. Apremio names an institution that does not exist in the United States, while the English phrase an American would reach for imports one that does not exist here.

Start here

▸ For investors & operators — how a subasta judicial actually runs, what base, seña and comisión mean for your bid, what debts survive the sale (the expensas trap), how to get posesión and how to get the sale registered.

▸ For the ejecutado (the owner being executed against) — how to stop the sale by paying or by excepciones, what a plan de pagos does mid-execution, when a subasta can be annulled, and how to get your remanente released from the cuenta judicial.

▸ For foreign & USD buyers — the cluster with no US-wiki equivalent: how a non-resident registers and pays, the currency mechanics, and the rural-land and border-zone restrictions that still bind despite DNU 70/2023.

Browse

Jurisdicciones — 23 provinces + CABA + Nación. Each with its own procedural code, its own Código Fiscal, its own fisco and its own registry. Procedure in Argentina is provincial, and that is the fact most often got wrong.

Departamentos judiciales — the operational layer. Which court orders the sale, which portal it runs on, where the edictos publish, which colegio de martilleros supplies the auctioneer. This partition is not the administrative one.

Nación — the national overlay: the Código Civil y Comercial, ARCA (successor to AFIP) and ejecución fiscal under Ley 11.683, concursos y quiebras under Ley 24.522, Ley 17.801 on the property registry, and CSJN Acordada 15/25, which made electronic auctions mandatory for national and federal courts seated in CABA from 1 October 2025.

Conceptos — the doctrine: subasta judicial, purga, remanente, expensas and the propter rem question, usucapión, bloqueo registral, lien priority, nulidad de subasta.

Casos — one verified decision per page. CSJN and provincial superior courts, each traced to a retrieved opinion.

Plataformas — the electronic auction portals: the CSJN’s subastaselectronicasjudiciales.csjn.gov.ar, subastas.scba.gov.ar for Buenos Aires Province, subastas.justiciacordoba.gob.ar for Córdoba, plus Banco Ciudad and AABE.

Organismos — ARCA, ARBA, AGIP and the 22 sister fiscos; the 24 Registros de la Propiedad Inmueble; the catastros; the colegios de martilleros.

Glosario · Casos límite · Guías · Extranjeros

The load-bearing facts

• Everything is judicial. There is no administrative route to take a property for unpaid tax. The fisco sues (juicio de apremio), gets a sentencia de trance y remate, and the court orders the subasta.
• Substance is national, procedure is provincial. The Código Civil y Comercial de la Nación governs the hipoteca; 24 separate procedural codes govern how it is enforced.
• Auctions have gone electronic. Buenos Aires Province has run auctions through subastas.scba.gov.ar since 2014–15; the CSJN’s national portal became mandatory for national and federal courts in CABA on 1 October 2025 under Acordada 15/25.
• The base is set by statute, not by the creditor. Under CPCCN art. 566 the opening base for real property is two-thirds of the valuación fiscal; provincial codes vary.
• The remanente goes back to the debtor — and always has. There was never an Argentine controversy about the state keeping surplus equity.
• Expensas follow the property; taxes largely do not. Under the plenario Servicios Eficientes S.A. c/ Yabra (CNCiv. en pleno, 1999) the auction buyer is not liable for pre-possession taxes and tasas when the price does not cover them — but the court refused to extend that to expensas comunes, which under CCyC art. 2050 attach to whoever possesses the unit. This is the most expensive thing to get wrong.

How this wiki is built

Every legal claim is traced to a retrieved primary source — ley, decreto, acordada, código or a decided case — and each page carries a last_verified date. Unverifiable claims are flagged needs_verification; they are never guessed, and above all they are never filled in from US, Spanish, Chilean or Uruguayan analogy. Argentine law between 2023 and 2026 has moved unusually fast — DNU 70/2023, Ley Bases 27.742, the dissolution of AFIP into ARCA, Acordada CSJN 15/25 — so dates matter more than usual.

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Legal information, not legal advice. Verify against the cited primary sources and consult a matriculated abogado or escribano in the relevant province before acting.