Jujuy — 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.

Jujuy

J0. Identity & classification

Field	Value
Unit	Provincia of the República Argentina
Capital / seat	San Salvador de Jujuy
Tax authority (fisco)	DPR — Dirección Provincial de Rentas (Rentas Jujuy)
Substantive law	Código Civil y Comercial de la Nación (national, in force since 2015)
Procedural law	Jujuy’s own Código Procesal Civil y Comercial — needs_verification for the current law number and text
Tax law	Jujuy’s own Código Fiscal — needs_verification for the current law number
Land registry	Registro de la Propiedad Inmueble of Jujuy, under national Ley 17.801
Valuation	Dirección de Catastro of Jujuy — sets the valuación fiscal that drives the auction base
Judicial units	None if known; otherwise needs_verification

Number and names of Jujuy’s circunscripciones judiciales: needs_verification.

J1. Impuesto inmobiliario

The impuesto inmobiliario is a provincia tax, assessed and collected by DPR, 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 DPR to certify a título ejecutivo: needs_verification for Jujuy.

J2. Juicio de apremio (ejecución fiscal)

The enforcement path for unpaid impuesto inmobiliario is a lawsuit. DPR 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 Jujuy 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 Jujuy’s CPCC. See ejecucion-hipotecaria.

Jujuy-specific procedural detail: needs_verification.

J4. Subasta mechanics

Dedicated provincial auction portal: needs_verification — no portal confirmed for Jujuy 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 Jujuy
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 DPR, 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.

Jujuy-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.

Jujuy 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 (Jujuy) — national Ley 17.801 framework; informe de dominio (informational) vs certificado de dominio (carries the bloqueo registral priority reservation). See bloqueo-registral.
• Catastro (Jujuy) — the valuación fiscal set here drives the auction base.

Fees, turnaround and online availability in Jujuy: needs_verification.

J9. Case law

Verified decisions of Jujuy’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 Jujuy case appears only once the opinion has been retrieved.

J10. Casos límite

Jujuy-specific edge cases: needs_verification. Cross-jurisdiction edge cases in index.

J11. Operations

Need	Where
Auction listings	needs_verification
Debt certificate / payment plan	DPR — Dirección Provincial de Rentas (Rentas Jujuy)
Title search	Registro de la Propiedad Inmueble (Jujuy)
Valuation	Catastro (Jujuy)
Martillero list	Colegio de Martilleros (Jujuy) — needs_verification
Edictos	Boletín Oficial (Jujuy) — 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 Jujuy’s own CPCC and Código Fiscal before acting.