Argentina (AR) — civil law.
Nothing on this page describes United States practice. There is no certificate sold to an investor, no administrative sale of land for unpaid tax, and no redemption window after a
subasta judicialin Argentina. If you arrived carrying US assumptions, read falsos-amigos first.
IVA and other taxes in forced sales of movables
IVA can apply to a forced sale. The IVA law defines “venta” as any onerous transfer of
ownership of cosas muebles, and lists among them, expressly, “ventas y subastas
judiciales” — only expropiación is carved out (Ley de IVA art. 2 a). Whether a given
lot is taxed depends on whose goods are being sold, not on the buyer: the tax reaches
sales by sujetos pasivos — those who sell movables habitually or in occasional commercial
acts (art. 4 a), among others — and once someone is a taxable subject, all sales of
movables related to the activity are taxed “con prescindencia del carácter que revisten las
mismas para la actividad”, which reaches a company’s bienes de uso (machinery, vehicles,
furniture) as well as its stock (art. 4, final paragraphs). A bankrupt keeps that
status: “Mantendrán la condición de sujetos pasivos quienes hayan sido declarados en
quiebra o concurso civil … con relación a las ventas y subastas judiciales” (art. 4). A
private individual’s personal car or furniture, sold in an execution, is ordinarily outside
IVA because the individual is not a subject for that sale.
The general rate is 21 %; a 50 % rate (10.5 %) applies to, among others, live cattle,
sheep, pigs and goats (art. 28 a.1) and to goods in the NCM positions of the Planilla Anexa
to art. 28 inc. e) (capital goods) — check the NCM of each machine. The martillero’s
commission is a separate service, taxed in his hands if he is responsable inscripto, and
auction notices routinely put “la alícuota del IVA” on the commission on the buyer. Whether
the hammer price itself is “IVA incluido” or “más IVA” is not fixed by any retrieved
rule: read the edicto, the condiciones de venta and the court order, and ask the
martillero before bidding.
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The opening section is open to everyone. The procedure in detail — statutes, deadlines, who may bid, and what the record does not say — is behind a free account.
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