Argentina Subastas Wiki

Vender el Inmueble Después — Taxes When an Auction Buyer Resells

Properties6
jurisdictionAR
legal_systemcivil-law
authorityLey 23.905 tít. VII arts. 7, 11, 13–14 (ITI, original text); Ley 27.743 art. 67 (B.O. 8/7/2024); Ley 27.430 art. 86 inc. a; Ley de Impuesto a las Ganancias t.o. 2019 arts. 2 inc. 5, 3, 26 inc. n (texto Ley 27.802 art. 192, B.O. 6/3/2026), 99; Decreto 406/2026 (B.O. 1/6/2026); ARCA RG 5697/2025; Código Fiscal Buenos Aires art. 263 (texto Ley 15.558)
descriptionWhich national tax hits the resale of an inmueble bought at auction depends on two dates. Acquired before 1/1/2018: the 1.5% ITI applied until its repeal on 8/7/2024 (Ley 27.743 art. 67); after that, no ITI and no cedular. Acquired from 1/1/2018: the 15% impuesto cedular on the gain (LIG art. 99) for sales before 2026; sales by individuals and sucesiones indivisas — resident or not — from 1/1/2026 are exempt (LIG art. 26 n per Ley 27.802; Decreto 406/2026). The ITI-era certificado de no retención and the COTI (abrogated by RG 5697/2025) are gone. Sellos remains provincial.
last_verified2026-10-09
tagsguias, argentina

6 min read

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.

Selling the property later — the tax picture

An investor who buys at a subasta and later resells by private sale meets two layers of tax: national taxes on the seller (income-type), which changed three times between 2018 and 2026, and provincial stamp tax on the instrument. This guide walks through them in the order a seller should check them.

Layers.

  • National: the ITI (repealed) and the impuesto cedular / its 2026 exemption are national law, applied by ARCA, the same in every province.
  • Provincial: the impuesto de sellos on the escritura is levied by each province and CABA under its own Código Fiscal and annual Ley Impositiva. A rate from one province says nothing about another.
  • The statements below concern personas humanas and sucesiones indivisas. Companies are taxed under the corporate income-tax rules — not covered here, needs_verification.

Note for readers of impuestos-en-la-transferencia.

That page (verified 2026-08-21) predates the 2026 exemption described in Step 3 below.

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.

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