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.
La Rioja
J0. Identity & classification
| Field | Value |
|---|---|
| Unit | Provincia of the República Argentina |
| Capital / seat | La Rioja |
Tax authority (fisco) | DGIP — Dirección General de Ingresos Provinciales |
| Substantive law | Código Civil y Comercial de la Nación (national, in force since 2015) |
| Procedural law | La Rioja’s own Código Procesal Civil y Comercial — needs_verification for the current law number and text |
| Tax law | La Rioja’s own Código Fiscal — needs_verification for the current law number |
| Land registry | Registro de la Propiedad Inmueble of La Rioja, under national Ley 17.801 |
| Valuation | Dirección de Catastro of La Rioja — sets the valuación fiscal that drives the auction base |
| Judicial units | None if known; otherwise needs_verification |
Number and names of La Rioja’s circunscripciones judiciales: needs_verification.
J1. Impuesto inmobiliario
The impuesto inmobiliario is a provincia tax, assessed and collected by
DGIP, 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 DGIP
to certify a título ejecutivo: needs_verification for La Rioja.
J2. Juicio de apremio (ejecución fiscal)
The enforcement path for unpaid impuesto inmobiliario is a lawsuit. DGIP
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 La Rioja 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 La Rioja’s CPCC. See ejecucion-hipotecaria.
La Rioja-specific procedural detail: needs_verification.
J4. Subasta mechanics
Dedicated provincial auction portal: needs_verification — no portal confirmed for La Rioja 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 La Rioja |
|---|---|
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 DGIP, 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.
La Rioja-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.
La Rioja 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 (La Rioja) — national Ley 17.801 framework;
informe de dominio(informational) vscertificado de dominio(carries thebloqueo registralpriority reservation). See bloqueo-registral. - Catastro (La Rioja) — the
valuación fiscalset here drives the auctionbase.
Fees, turnaround and online availability in La Rioja: needs_verification.
J9. Case law
Verified decisions of La Rioja’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 La Rioja case appears only once the opinion has been retrieved.
J10. Casos límite
La Rioja-specific edge cases: needs_verification. Cross-jurisdiction edge cases in index.
J11. Operations
| Need | Where |
|---|---|
| Auction listings | needs_verification |
| Debt certificate / payment plan | DGIP — Dirección General de Ingresos Provinciales |
| Title search | Registro de la Propiedad Inmueble (La Rioja) |
| Valuation | Catastro (La Rioja) |
| Martillero list | Colegio de Martilleros (La Rioja) — needs_verification |
| Edictos | Boletín Oficial (La Rioja) — 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 La Rioja’s own CPCC and Código Fiscal before acting.