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.
Transfer taxation
Impuesto a la Transferencia de Inmuebles (ITI) — repealed
Sources written before mid-2024 are wrong on this.
The ITI — a 1.5% national tax on the transfer value — was repealed by Ley 27.743 (BO 8 July 2024). A great deal of Argentine real-estate writing still describes it as payable. It is not.
Impuesto cedular on real-estate gains — 15%
For property acquired on or after 1 January 2018, the ITI had already been displaced by
the impuesto cedular within the income-tax system: 15% on the net gain on sale.
The practical split a reader needs:
| Property acquired | Regime on sale |
|---|---|
| Before 1/1/2018 | Was subject to ITI (1.5% of value) — now repealed |
| On or after 1/1/2018 | Impuesto cedular, 15% of net gain |
Exemptions — notably for a vivienda única — and the interaction with residency status
are needs_verification here and should be confirmed with a contador before relying on
them.
Impuesto de sellos — provincial
The impuesto de sellos is levied by each province (and CABA) on the instrument. Rates
differ jurisdiction by jurisdiction, exemptions differ, and the amount is genuinely
material on a conveyance. Rates are needs_verification per jurisdiction.
At a subasta judicial
The buyer’s cost stack at auction is not the same as at a private conveyance. It
typically includes the hammer price, the seña mechanics, the
`comisión del martillero`, sellado/arancel court
charges, registration costs, and — critically — any surviving
`expensas`.
Because a subasta transfer happens by judicial instrument rather than by escritura,
which of these charges attach and in what amount is jurisdiction-specific. See
costos-de-la-subasta; per-jurisdiction figures are needs_verification.