Ciudad Autónoma de Buenos Aires — Subasta, Apremio y Ejecución Hipotecaria

Argentina (AR) — civil law.

Nothing on this page describes United States practice. There is no certificate sold to an investor, no administrative sale, and no post-sale redemption window in Argentina. If you arrived carrying US assumptions, read falsos-amigos first.

Ciudad Autónoma de Buenos Aires

J0. Identity & classification

Field	Value
Unit	Ciudad Autónoma of the República Argentina
Capital / seat	(autonomous city)
Tax authority (fisco)	AGIP — Administración Gubernamental de Ingresos Públicos
Substantive law	Código Civil y Comercial de la Nación (national, in force since 2015)
Procedural law	Ciudad Autónoma de Buenos Aires’s own Código Procesal Civil y Comercial — needs_verification for the current law number and text
Tax law	Ciudad Autónoma de Buenos Aires’s own Código Fiscal — needs_verification for the current law number
Land registry	Registro de la Propiedad Inmueble of Ciudad Autónoma de Buenos Aires, under national Ley 17.801
Valuation	Dirección de Catastro of Ciudad Autónoma de Buenos Aires — sets the valuación fiscal that drives the auction base
Judicial units	None if known; otherwise needs_verification

Number and names of Ciudad Autónoma de Buenos Aires’s circunscripciones judiciales: needs_verification.

J1. Impuesto inmobiliario

The impuesto inmobiliario is a ciudad autónoma tax, assessed and collected by AGIP, not by any municipal or national body. Municipalities separately levy tasas for services; those are a different creditor with a different enforcement file.

Rates, valuation cycle, exemptions and the delinquency trigger that permits AGIP to certify a título ejecutivo: needs_verification for Ciudad Autónoma de Buenos Aires.

J2. Juicio de apremio (ejecución fiscal)

The enforcement path for unpaid impuesto inmobiliario is a lawsuit. AGIP issues a título ejecutivo (variously boleta de deuda, certificado de deuda, liquidación de deuda), a representante/apoderado fiscal sues, and the court issues a sentencia de trance y remate. Only then may the property be auctioned.

The defences available to the taxpayer in an apremio are narrow and enumerated — typically pago documentado, prescripción, espera documentada, inhabilidad de título and litispendencia. The precise list, and the extent to which Ciudad Autónoma de Buenos Aires permits the fisco’s own agents to order precautionary measures without a judge, is needs_verification.

See AFIP c/ Intercorp for the constitutional limit the CSJN placed on a tax authority ordering embargos without judicial intervention.

J3. Ejecución hipotecaria

The hipoteca itself is governed nationally (CCyC arts. 2205–2211): it must be created by escritura pública and registered to be effective against third parties. How it is enforced is provincial, under Ciudad Autónoma de Buenos Aires’s CPCC. See ejecucion-hipotecaria.

Ciudad Autónoma de Buenos Aires-specific procedural detail: needs_verification.

J4. Subasta mechanics

Dedicated provincial auction portal: needs_verification — no portal confirmed for Ciudad Autónoma de Buenos Aires at the last check. Auctions may run through the provincial judiciary’s own site or remain in-person. Do not assume the CSJN national portal applies: Acordada 15/25 binds national and federal courts seated in CABA, not provincial courts.

Element	Position in Ciudad Autónoma de Buenos Aires
base (opening price)	needs_verification — under CPCCN art. 566 the national rule is two-thirds of the valuación fiscal; provincial codes vary and must be checked, never assumed
seña (deposit on the fall of the hammer)	needs_verification
comisión del martillero	needs_verification
edictos (publication)	needs_verification — normally the provincial boletín oficial plus a newspaper
Electronic or in-person	needs_verification
sin base after a failed auction	needs_verification

The auction is conducted by a martillero público appointed by the court — a licensed private professional under Ley 20.266 (as amended by Ley 25.028), drawn from the list kept by the relevant colegio de martilleros. See martillero-publico.

J5. Stopping the sale

The ejecutado may generally halt the process by paying the debt plus costs — the purga — or by entering a plan de pagos with AGIP, or by prevailing on excepciones. The cutoff point is procedural and provincial.

Do not import a redemption period.

Argentina has no statutory window after the auction in which the former owner buys the property back. That institution does not exist. See purga-y-el-limite-temporal.

Ciudad Autónoma de Buenos Aires-specific cutoff and plan de pagos rules mid-execution: needs_verification.

J6. Post-subasta

Sequence: acta de subasta → payment of the balance → auto de aprobación del remate → inscripción in the Registro de la Propiedad Inmueble by oficio judicial → posesión, and if the occupant does not leave, lanzamiento by an oficial de justicia.

The buyer does not receive an escritura from a seller. Title comes from the judicial instruments. See titulo-del-adquirente-en-subasta.

Ciudad Autónoma de Buenos Aires timing and cost: needs_verification.

J7. Remanente

Proceeds are applied to costs, the martillero’s commission, privileged credits and the executing creditor; whatever remains — the remanente — belongs to the ejecutado and is held in a cuenta judicial under the court’s control pending release by order.

There is no ciudad autónoma fund holding unclaimed auction surplus in Argentina, and no escheat office. See remanente.

J8. Registry & catastro

• Registro de la Propiedad Inmueble (Ciudad Autónoma de Buenos Aires) — national Ley 17.801 framework; informe de dominio (informational) vs certificado de dominio (carries the bloqueo registral priority reservation). See bloqueo-registral.
• Catastro (Ciudad Autónoma de Buenos Aires) — the valuación fiscal set here drives the auction base.

Fees, turnaround and online availability in Ciudad Autónoma de Buenos Aires: needs_verification.

J9. Case law

Verified decisions of Ciudad Autónoma de Buenos Aires’s superior court bearing on subasta, apremio or ejecución hipotecaria: none catalogued yet — needs_verification. National decisions that bind or persuade here are in index.

Case citations on this wiki are never generated from memory. A Ciudad Autónoma de Buenos Aires case appears only once the opinion has been retrieved.

J10. Casos límite

Ciudad Autónoma de Buenos Aires-specific edge cases: needs_verification. Cross-jurisdiction edge cases in index.

J11. Operations

Need	Where
Auction listings	needs_verification
Debt certificate / payment plan	AGIP — Administración Gubernamental de Ingresos Públicos
Title search	Registro de la Propiedad Inmueble (Ciudad Autónoma de Buenos Aires)
Valuation	Catastro (Ciudad Autónoma de Buenos Aires)
Martillero list	Colegio de Martilleros (Ciudad Autónoma de Buenos Aires) — needs_verification
Edictos	Boletín Oficial (Ciudad Autónoma de Buenos Aires) — needs_verification

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Legal information, not legal advice. Procedure in Argentina is provincial: nothing on this page may be assumed to hold in another province. Verify against Ciudad Autónoma de Buenos Aires’s own CPCC and Código Fiscal before acting.