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.
Tasa de justicia and sellos — court fees and stamp tax around the subasta
Two public charges sit on every Argentine execution and are easy to confuse. The
tasa de justicia is the fee for using the courts; in the national and federal
courts it is Ley 23.898, and in each province its own ley de tasas judiciales or
Código Fiscal. The impuesto de sellos is a provincial tax on instruments — the
boleto, the escritura — levied under each province’s Código Fiscal. The first is
a cost of the suit, recovered as costas; the second is a cost of the transfer, usually
on the buyer.
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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.
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.
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