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.

La Rioja (Capital) — the municipal tasas layer

Not the Spanish La Rioja

Searches for “La Rioja” return the Spanish autonomous community (IBI, providencia de apremio, Logroño). None of that applies. This page is the Municipalidad de la Capital of the Argentine Provincia de La Rioja.

The impuesto inmobiliario in La Rioja is provincial (Código Tributario Ley 6.402, DGIP — see fisco-la-rioja and la-rioja). The capital’s municipality levies its own contribution on real property and collects it in its own ejecución fiscal. Layer overview: Municipios.

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