Bienes Personales — Wealth Tax on Property Owned From Abroad

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.

Bienes Personales for a non-resident owner

The Impuesto sobre los Bienes Personales is a national annual tax on wealth held at 31 December, administered by ARCA. It is separate from the provincial impuesto inmobiliario and municipal tasas that follow the property (costos-de-la-subasta). A foreigner who buys at auction becomes liable to it from the first 31 December on which he holds the property.

Text used: Ley 23.966 Título VI, T.O. 1997, as consolidated in ARCA’s (formerly AFIP’s) legal library (Biblioteca Electrónica), cross-checked against Ley 27.743 (BO 8 Jul 2024) (text).

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