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 judicial in Argentina. If you arrived carrying US assumptions, read falsos-amigos first.

Prescripción de tributos locales — the limitation period for provincial and municipal taxes

The impuesto inmobiliario and the municipal tasas that drive most fiscal `apremios` are provincial and municipal taxes. For a decade the question “how many years can the fisco go back?” had two competing answers — the province’s own Código Fiscal or the national civil code — and the answer changed by statute on 2 January 2026. This page states the rule as it now reads in the retrieved texts. Decided cases are on their own pages in casos/; none is restated here.

Read the rest with a free account

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.

We ask for one because writing these from primary sources is slow work, and knowing who relies on it tells us which country to do next.

Create a free account Sign in