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.
DNU 70/2023, Ley Bases, and the volatility problem
Argentine law between December 2023 and 2026 has moved fast enough that the date on a
source is part of the source. This page exists so that no other page on this wiki has to
re-explain why it carries a last_verified field.
The instruments
| Instrument | Date | Reach |
|---|---|---|
| DNU 70/2023 | in force 29 Dec 2023 | Sweeping deregulation by decree of necessity and urgency; repealed or amended a long list of statutes |
| Ley 27.742 (“Ley Bases”) | July 2024 | The legislated core of the same programme |
| Decreto 953/2024 | Oct 2024 | Dissolved AFIP, created [[nacion/arca |
| Ley 27.743 | BO 8 July 2024 | Repealed the ITI — see impuestos-en-la-transferencia |
| Acordada CSJN 15/2025 | BO 14 July 2025 | [[nacion/acordada-15-2025-subastas-electronicas |
The instructive case: Ley 26.737 (rural land)
Ley 26.737 capped foreign ownership of rural land (broadly, 15% of national rural land in foreign hands, with limits around water bodies and border zones).
- DNU 70/2023 art. 154 repealed it.
- In March 2024 the Cámara Federal de La Plata declared that article unconstitutional.
- The repeal has been suspended by a precautionary measure, with the matter before the CSJN.
- Net effect at last check: Ley 26.737 remains in force.
The trap here is real.
A reader consulting only the text of DNU 70/2023 concludes the rural-land limits are gone. A reader consulting only Ley 26.737 concludes nothing changed. Both are wrong about the current position, which is a repealed-but-suspended statute still binding while the CSJN decides. See tierras-rurales-ley-26737.
Also swept up
DNU 70/2023 repealed the rental law (Ley de Alquileres), which reshaped the residential
letting market and therefore the occupancy profile of property coming to auction. Detailed
treatment: needs_verification.
Reading rule for this wiki
Where a page states a rule, check its last_verified. Where a page flags
needs_verification, that flag is doing real work in this period — the underlying rule may
have changed, may be under challenge, or may be formally repealed but judicially
suspended, which is a status that has no tidy label.