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.
Catamarca
J0. Identity & classification
| Field | Value |
|---|---|
| Unit | Provincia of the República Argentina |
| Capital / seat | San Fernando del Valle de Catamarca |
Tax authority (fisco) | DGR — Administración General de Rentas |
| Substantive law | Código Civil y Comercial de la Nación (national, in force since 2015) |
| Procedural law | Catamarca’s own Código Procesal Civil y Comercial — needs_verification for the current law number and text |
| Tax law | Catamarca’s own Código Fiscal — needs_verification for the current law number |
| Land registry | Registro de la Propiedad Inmueble of Catamarca, under national Ley 17.801 |
| Valuation | Dirección de Catastro of Catamarca — sets the valuación fiscal that drives the auction base |
| Judicial units | None if known; otherwise needs_verification |
Number and names of Catamarca’s circunscripciones judiciales: needs_verification.
J1. Impuesto inmobiliario
The impuesto inmobiliario is a provincia tax, assessed and collected by
DGR, 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 DGR
to certify a título ejecutivo: needs_verification for Catamarca.
J2. Juicio de apremio (ejecución fiscal)
The enforcement path for unpaid impuesto inmobiliario is a lawsuit. DGR
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 Catamarca 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
embargoswithout 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 Catamarca’s CPCC. See ejecucion-hipotecaria.
Catamarca-specific procedural detail: needs_verification.
J4. Subasta mechanics
Dedicated provincial auction portal: needs_verification — no portal confirmed for Catamarca 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 Catamarca |
|---|---|
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 DGR, 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.
Catamarca-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.
Catamarca 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 provincia fund holding unclaimed auction surplus in Argentina, and no escheat office. See remanente.
J8. Registry & catastro
- Registro de la Propiedad Inmueble (Catamarca) — national Ley 17.801 framework;
informe de dominio(informational) vscertificado de dominio(carries thebloqueo registralpriority reservation). See bloqueo-registral. - Catastro (Catamarca) — the
valuación fiscalset here drives the auctionbase.
Fees, turnaround and online availability in Catamarca: needs_verification.
J9. Case law
Verified decisions of Catamarca’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 Catamarca case appears only once the opinion has been retrieved.
J10. Casos límite
Catamarca-specific edge cases: needs_verification. Cross-jurisdiction edge cases in index.
J11. Operations
| Need | Where |
|---|---|
| Auction listings | needs_verification |
| Debt certificate / payment plan | DGR — Administración General de Rentas |
| Title search | Registro de la Propiedad Inmueble (Catamarca) |
| Valuation | Catastro (Catamarca) |
| Martillero list | Colegio de Martilleros (Catamarca) — needs_verification |
| Edictos | Boletín Oficial (Catamarca) — needs_verification |
Legal information, not legal advice. Procedure in Argentina is provincial: nothing on this page may be assumed to hold in another province. Verify against Catamarca’s own CPCC and Código Fiscal before acting.