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.

ARCA — Agencia de Recaudación y Control Aduanero

Naming trap

AFIP no longer exists. Sources dated before late 2024 say “AFIP” and are still substantively good law, because ARCA is AFIP’s legal successor — but a current document, filing or contact that says AFIP is out of date. Both names refer to the same institutional line. Case law is still cited under the name the court used, which is why `AFIP c/ Intercorp` keeps its original caption.

Field	Value
Created by	Decreto 953/2024
Replaced	Administración Federal de Ingresos Públicos (AFIP), dissolved
Status	Autonomous entity within the Ministerio de Economía
Composed of	Dirección General Impositiva (DGI) + Dirección General de Aduanas (DGA)
Succession	Full legal successor — powers, competences, functions, personnel, assets, budget and obligations transferred

Why ARCA appears in this wiki

ARCA collects national taxes. The impuesto inmobiliario that most often ends in a subasta is provincial, collected by ARBA, AGIP and their 22 sister agencies — not by ARCA. ARCA reaches real property in narrower ways:

• Ejecución fiscal under Ley 11.683 for unpaid national taxes, which can result in embargo and ultimately execution against property.
• Inhibición general de bienes recorded against a taxpayer, which surfaces in the registry’s anotaciones personales and blocks a conveyance.
• Transfer taxation on the sale itself — see impuestos-en-la-transferencia.
• CDI / CUIT registration for a non-resident buyer, which is a precondition to acquiring and registering property. See registracion-cdi-cuit.

No repurchase right

ARCA has no post-auction right to reacquire a property sold at subasta. Readers carrying US tax-lien knowledge sometimes look for one; it does not exist here.