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.

Nación — the national overlay

Argentina splits its law in a way that has no clean US parallel and that must be held firmly in mind on every page of this wiki:

• Substance is national. What a hipoteca is, what propiedad horizontal is, who owes expensas — these come from the Código Civil y Comercial de la Nación, in force since 1 August 2015, and they are the same in Ushuaia and in Jujuy.
• Procedure is provincial. How a hipoteca is enforced, what the opening base is, how long the edictos run, whether the auction is electronic — these come from each province’s own Código Procesal Civil y Comercial and Código Fiscal. There are 24 of each.

The national layer therefore does two jobs: it supplies the substantive rules everywhere, and it supplies the procedural rules for the national and federal courts, which sit mostly in CABA and hear federal-jurisdiction matters throughout the country.

Substantive framework

• codigo-civil-y-comercial — the CCyC: hipoteca (arts. 2205–2211), propiedad horizontal and expensas (arts. 2037–2072, esp. 2050), and art. 1937 on what a sucesor particular inherits with the thing.
• ley-17801-registro-inmobiliario — the registry framework: informe vs certificado de dominio, and the bloqueo registral.
• ley-26209-catastro — the cadastral framework behind the valuación fiscal.
• ley-20266-martilleros — who may lawfully conduct a subasta.

Procedure in the national and federal courts

• cpccn-subasta — CPCCN on subasta, including art. 566: the opening base for real property is two-thirds of the valuación fiscal.
• acordada-15-2025-subastas-electronicas — the most important recent change. The CSJN’s Reglamento de Subastas Electrónicas Judiciales, published 14 July 2025 and compulsory from 1 October 2025 for all national and federal courts seated in CABA.
• ley-24441-ejecucion-especial-hipotecaria — the narrow special regime (arts. 52–67) that is the closest Argentina comes to enforcement outside the ordinary judicial track, and why it is rarely used.

Tax enforcement at the national level

• arca — the Agencia de Recaudación y Control Aduanero, created by Decreto 953/2024 as the legal successor to AFIP.
• ley-11683-ejecucion-fiscal — ejecución fiscal for national taxes, and the constitutional limit the CSJN imposed in afip-c-intercorp-2010.

Insolvency

• ley-24522-concursos-y-quiebras — concurso preventivo and quiebra: fuero de atracción, suspension of individual executions, verificación de créditos, and the sale of assets in a quiebra, which is a distinct route to acquiring property from a distressed owner.

Transfer taxation

• impuestos-en-la-transferencia — impuesto de sellos (provincial), impuesto cedular on real-estate gains, and what a subasta buyer actually pays.

The 2023–2026 volatility

• dnu-70-2023-y-ley-bases — DNU 70/2023, Ley Bases 27.742, and the litigation that left Ley 26.737 (rural land in foreign hands) formally repealed but judicially suspended and therefore still operative. This is the clearest current example of why every page here carries a last_verified date.