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.

Ley 25.345 — Prevención de la Evasión Fiscal

Ley 25.345, usually called the ley antievasión, is a national omnibus statute from 2000. Most of it deals with social-security collection, the SINTyS data system and fuel taxes. Two parts matter to a property buyer: art. 1, which limits cash payments, and art. 4, which added art. 3 bis to the registry law. The text below is the InfoLEG consolidated version retrieved on 2026-10-09 (texto actualizado).

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