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 judicialin Argentina. If you arrived carrying US assumptions, read falsos-amigos first.
Vehicles at a Subasta Judicial — Patentes, Sellos and Commission by Jurisdiction
A car, truck, motorcycle or tractor sold at a subasta judicial carries three
province-specific costs that the hammer price does not show. The first is the
impuesto automotor (patentes). A province levies it in some places and the
municipios in others (Santa Cruz, Tierra del Fuego, Neuquén, Chaco, Formosa, Jujuy and
most of Chubut). On unpaid patentes the codes split. Some make the court withhold the
old debt from the price, so the buyer owes only from the auction: Mendoza, Córdoba,
Catamarca, Entre Ríos, Río Negro, Jujuy, and San Luis provided the judge actually
withholds it. Others let the debt follow the vehicle or make the buyer jointly liable
unless a libre deuda is obtained: Santa Fe, Misiones, CABA, San Juan, La Pampa, La Rioja
and Buenos Aires. The second cost is the impuesto de sellos on the transfer, between
0,4 % and 4,25 % of the price. It is never exempt for an auction purchase, and several
codes tax the hammer price instead of the valuation table. The third is the
comisión del martillero on bienes muebles, usually 10 % paid by the buyer. Chaco
(8 % for automotores), Río Negro, Formosa and Buenos Aires (8–10 % plus a 10 % aporte on
the fee in judicial sales) are exceptions. In seven jurisdictions no legal scale was retrieved. Every figure belongs to one
jurisdiction only. Read the edicto for the figure that governs a given sale. See
automotores and index for the national registry layer (DNRPA).
Read the rest with a free account
The opening section is open to everyone. The procedure in detail — statutes, deadlines, who may bid, and what the record does not say — is behind a free account.
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