Residential and commercial leases in Argentina after DNU 70/2023

Key rules

1. Timeline of the lease regime: four layers in six years

1. CCyC original text (Law 26.994, in force 2015). Arts. 1187 to 1226 regulate the lease (locación). Minimum term two years (art. 1198 original), housing deposit capped at one month per year (art. 1196 original), early termination after six months with one or one and a half months' rent as compensation (art. 1221 original).
2. Law 27.551 (BO 30 June 2020). Replaced CCyC arts. 75, 1196, 1198, 1199, 1201, 1203, 1209, 1221, 1222 and 1351, added arts. 1204 bis and 1221 bis, and created standalone rules: three year minimum term, rent in pesos with annual adjustment by a BCRA index (the ICL), a menu of guarantees capped at five times the monthly rent (art. 13), compulsory declaration of leases to AFIP (art. 16), a social rent programme (arts. 17 to 20) and an amendment to the mediation law (art. 22). It applied to contracts signed from the day after publication (art. 23).
3. Law 27.737 (BO 17 October 2023). Amended the Code again (arts. 1198, 1199, 1201, 1221), replaced art. 14 of Law 27.551 (adjustments at least every six months, using the lower of 0.9 of the salary index CVS and the CER), required housing rent advertising in pesos (new art. 14 bis), and created tax incentives for registered housing leases (arts. 8 to 11): monotributo, personal assets, bank tax and a 10% income tax deduction. The tax incentives were written into the tax laws themselves, not into Law 27.551.
4. DNU 70/2023 (BO 21 December 2023, Official Gazette No. 35326). Repealed Law 27.551 (art. 249); replaced CCyC arts. 765 and 766 (foreign currency obligations, arts. 250 and 251), 958 (freedom of contract, art. 252), 960 (judges may not modify contracts unless a party asks and the law allows, art. 253), 989 (art. 254), 1196 (art. 255), 1198 (art. 256), 1199 (art. 257), 1220 (art. 261) and 1221 (art. 262); repealed arts. 1202, 1204, 1204 bis (arts. 258, 259) and 1221 bis (art. 263); added art. 1219(d) (art. 260).

The DNU does not set its own entry into force date for these articles, so the general rule applies: laws apply "after the eighth day of their official publication" unless they set another date (CCyC art. 5). That points to the last days of December 2023 (unconfirmed).

2. What exactly did the repeal of Law 27.551 do? (contested)

The DNU repealed Law 27.551 "in full" but replaced only some of the Code articles that Law 27.551 had rewritten. Infoleg's updated Code shows the following picture in October 2026:

The prevailing reading reflected in Infoleg is that an amending law, once it has replaced the text of another law, has done its work; repealing the amending law later does not revive the old Code text. Under that reading, arts. 75, 1203, 1209, 1222 and 1351 keep their 2020 wording. A contrary reading holds that the repeal of Law 27.551 "in full" carried those articles with it. The source files contain no court ruling or official interpretation on the point (unconfirmed). Contracts should not rely on silence: if the parties want a different rule on expensas or on key delivery, they should write it, keeping in mind that art. 1222 is drafted in mandatory terms ("in no case").

3. Status of DNU 70/2023 itself

A decree of necessity and urgency stays in force unless both chambers of Congress reject it. The DNU recitals single out the "nefarious" Leases Law 27.551 (recitals, paragraph on lease contracts). The source files contain no record of a rejection by both chambers or of a final court ruling striking down Title X (unconfirmed). Infoleg's updated texts of the Code, the mediation law and Law 27.551 all treat the DNU as in force.

4. Contracts signed before the DNU

Leases signed while Law 27.551 was in force raise a transition question. The Code says new laws apply to the consequences of existing relations, but new supplementary laws do not apply to contracts in course of performance, except more favourable rules for consumers (CCyC art. 7). Most of the DNU's lease rules are default rules, which suggests they do not reach pre DNU contracts; art. 1221 (early termination), which a tenant may invoke unilaterally, is harder to classify (unconfirmed). By October 2026, any three year housing lease signed before late December 2023 has expired or is in its final months, so the issue is now mostly about past disputes.

5. Definition, form and parties (arts. 1187 to 1191)

• Definition. One party grants the temporary use and enjoyment of a thing for a price in money (art. 1187). Sale rules on consent, price and object apply in the alternative.
• Written form. Leases of real estate, registrable movables or part of a property must be in writing, as must extensions and amendments (art. 1188). A notarial deed is not required.
• Death and sale. Unless agreed otherwise, the lease passes to heirs on either side and survives a sale of the property for the agreed term (art. 1189). Buyers of tenanted property take it subject to the lease.
• Continuation by household members. If a housing tenant abandons the property or dies, a person living there who received "ostensible family treatment" in the previous year may continue the lease to its end, with priority over the tenant's heirs (art. 1190).
• Agents. An agent needs express authority to sign a lease for more than three years or to collect rent in advance for that period (art. 1191). Foreign owners acting through a local attorney in fact should check the power of attorney covers this.

6. Object, use and mixed use (arts. 1192 to 1195)

• The tenant must use the property for the agreed purpose; if none was agreed, for the purpose it had when let, the use given to similar properties locally or its natural use (art. 1194).
• Mixed use counts as housing for the purposes of the lease chapter (art. 1194, last paragraph). A "home office" lease is therefore a housing lease for Code purposes. The VAT exemption, by contrast, requires use exclusively as the tenant's home (VAT Law art. 7(h)(22)), so a mixed use lease may be housing for the Code and taxable for VAT.
• A clause that bars or excludes a person under incapacity or restricted capacity in the tenant's care is void, whatever the use (art. 1195).
• If the landlord is a public law entity, administrative rules apply first (art. 1193).

7. Deposit and payment period (art. 1196, DNU text)

"The parties may freely determine the amounts and currency delivered as a guarantee or deposit, and the way they will be returned at the end of the lease. The parties shall freely agree the periodicity of payment, which may not be less than monthly" (art. 1196 as replaced by DNU 70/2023, art. 255). Gone are the old housing limits on advance rent, deposits and key money (valor llave) and Law 27.551's rule that the deposit be returned at the value of the last month's rent. A deposit in US dollars returned in the same dollars is now expressly allowed.

The phrase "may not be less than monthly" is read as allowing monthly, quarterly or annual periods, and not weekly ones (unconfirmed). If the contract says nothing, rent for real estate is payable monthly in advance (art. 1208).

8. Term (arts. 1197 and 1198)

• Maximum: 20 years for housing, 50 years for other uses, renewable expressly within those limits counted from the start (art. 1197).
• Agreed term governs: "The term of leases for any purpose shall be the one established by the parties" (art. 1198 as replaced by DNU 70/2023, art. 256).
• Defaults if no term was set: temporary lets follow local usage; permanent housing, furnished or not, two years; other uses three years (art. 1198).
• There is no longer a statutory minimum term and no list of exceptions to it: old art. 1199 (embassies, tourist lets, storage, fairs) was replaced by the new currency article.
• Holding over. If the tenant stays after expiry, there is no tacit renewal; the lease continues on the same terms until either party ends it by reliable notice (comunicación fehaciente), and accepting rent does not change this (art. 1218).

9. Currency and indexation (art. 1199, DNU text)

• "Rents may be set in legal tender or in foreign currency, at the free choice of the parties. The tenant may not demand that payment in a different currency be accepted" (art. 1199 as replaced by DNU 70/2023, art. 257). This dovetails with arts. 765 and 766: the debtor is released only by delivering the agreed currency and judges cannot change the agreed currency (DNU arts. 250, 251).
• Indexation. "The parties may agree the adjustment of rents. Any index agreed by the parties, public or private, expressed in the same currency in which the rents were agreed, shall be valid." If the chosen index stops being published, an official INDEC index of similar characteristics applies for peso rents, or the equivalent index of the issuing country for foreign currency rents (art. 1199).
• Interplay with the indexation ban. Art. 1199 states that art. 10 of Law 23.928 does not apply to lease contracts. Law 23.928 has two relevant rules: art. 7 (the debtor of a sum of pesos pays the nominal amount; "in no case" is monetary updating or indexation allowed) and art. 10 (repeal of all norms that allow indexation). Law 27.551, art. 14 had exempted leases from both arts. 7 and 10; the DNU repealed that law and exempted leases only from art. 10. A strict reading leaves art. 7 standing as an obstacle to indexing peso rents. The usual counter argument is that art. 1199 is a later, specific rule that expressly validates "any index", and that art. 958 now makes contract terms prevail (unconfirmed). In practice indexed peso leases (ICL, CPI) are widely signed; the risk is a tenant challenge.
• The ICL is still published. The Rental Contracts Index (ICL) was created for Law 27.551. Its method, approved by BCRA Communication "A" 7096 (27 August 2020), is a daily factor built from the geometric average of the monthly change in national CPI (INDEC) and in the average taxable wage of stable workers (RIPTE), each lagged two months; the adjustment between two dates is the ratio of the daily values (Com. "A" 7096). The BCRA still publishes the daily series (Table XIV-15, base 30 June 2020 = 1) and Infoleg lists Communications "B" with ICL values through 2025. Values: 5.62 on 1 October 2023, 18.99 on 1 October 2024, 27.75 on 1 October 2025, 36.54 on 1 October 2026 (BCRA file diar_icl.xls). The ICL therefore rose 31.7% in the year to 1 October 2026, against 33.4% for national CPI in the year to September 2026 (INDEC series).
• Currency risk for the tenant. In a dollar lease the tenant carries the exchange risk; neither the Code nor the DNU gives a hardship remedy specific to leases, and art. 960 bars judges from modifying contracts except at a party's request where the law allows it. Whether the general hardship rule (imprevisión, CCyC art. 1091) can still be invoked is not addressed in the source files (unconfirmed).

10. Landlord's duties (arts. 1200 to 1204)

• Deliver the property as agreed, or in a state fit for its use (art. 1200).
• Repairs (art. 1201, Law 27.737 text): the landlord must keep the property fit for the agreed use and repair deterioration from any cause not attributable to the tenant. If the landlord refuses or stays silent after a duly notified claim for an urgent repair, the tenant may do it at the landlord's cost after 24 hours from receipt of notice. For non urgent repairs the tenant must give at least 10 calendar days. Notice sent to the domicile stated by the landlord in the contract is valid even if refused. A tenant who pays for repairs may deduct them only if the contract allows it or by ordinary set off rules: the automatic set off of art. 1204 bis was repealed (DNU art. 259).
• Necessary improvements by the tenant are no longer reimbursable under art. 1202 (repealed by DNU art. 258). Under art. 1211, the tenant may still claim the value of necessary improvements, but not useful or luxury ones. The two rules now point in different directions and the contract should settle the question (unconfirmed).
• Frustration of use (art. 1203, Law 27.551 text kept): if the tenant cannot use the property for causes not attributable to the tenant, the tenant may rescind or stop paying for the time of non use.
• The landlord may be required to make the property fit, but loss of light from neighbouring construction no longer has its own article (art. 1204 repealed).

11. Tenant's duties (arts. 1205 to 1210)

• Use the property only for the agreed purpose, even if a change would cause no harm (art. 1205).
• Keep it in the state received; abandoning it without leaving someone in charge is a breach; the tenant answers for damage by visitors and for fire not caused by fortuitous event (art. 1206). Minor maintenance is the tenant's cost; urgent necessary repairs may be done at the landlord's cost with prior notice (art. 1207).
• Pay rent. The money obligation includes the rent and any other periodic payment the tenant assumed; rent may be collected through executory proceedings (vía ejecutiva) (art. 1208).
• Charges (art. 1209, Law 27.551 text kept): the tenant pays charges arising from the tenant's use; not those levied on the property itself (for example the CABA property tax, ABL) nor extraordinary building expenses. Only expenses for "normal and permanent services" available to the tenant can be put on the tenant. This contrasts with the 2015 original, which let the parties shift property charges by agreement, and with the DNU's freedom of contract principle; parties often still agree that the tenant pays ordinary expensas and ABL (unconfirmed).
• Return the property in the state received, except normal wear, and hand over proof of payment of services (art. 1210).

12. Improvements, assignment and subletting (arts. 1211 to 1216, 1224)

• The tenant may make improvements unless prohibited, unless they alter the substance or form of the property or the tenant has been asked to return it (art. 1211); prohibited improvements breach the duty of conservation (art. 1212). At the end, useful or luxury improvements may be removed unless agreed otherwise or removal would damage the property; the landlord may keep improvements made in breach by paying the increase in value (art. 1224).
• Assignment of the lease requires compliance with the rules on assignment of contractual position (arts. 1636 and following); a ban on assignment implies a ban on subletting and vice versa; subletting the whole is an assignment (art. 1213).
• Partial subletting is allowed unless prohibited: the tenant notifies the landlord of the intended subtenant and use; the landlord may object within 10 days; silence is consent (art. 1214). The landlord has a direct action against the subtenant for unpaid rent up to the subtenant's debt (art. 1216).

13. Termination (arts. 1217 to 1221)

• Modes: expiry of the term, the notice under art. 1218, or early termination (art. 1217).
• By the landlord, for the tenant's fault (art. 1219): change of use or irregular use; failure to conserve or abandonment; failure to pay for two consecutive periods; and, since the DNU, "for any cause set in the contract" (art. 1219(d)). Item (d) allows tailored termination triggers (for example one missed payment, insolvency, breach of building rules). Abusive clause control still applies in standard form and consumer contracts (art. 989 as replaced; see Practical traps).
• By the tenant, for the landlord's fault (art. 1220): breach of the duty to keep the property fit, except where the damage was caused directly or indirectly by the tenant; or breach of the warranties against eviction or hidden defects.
• Early termination by the tenant (art. 1221, DNU text): "The tenant may, at any time, terminate the contract by paying the equivalent of ten per cent (10%) of the balance of future rent, calculated from the date of notice of termination to the end date agreed in the contract." Points to note:
• No waiting period and no minimum notice: the right exists from day one.
• The base is the future rent from notice to agreed end. For indexed rents the article does not say whether to use the current rent or an estimate of future adjusted rent; the current rent is the conservative reading (unconfirmed).
• The article does not say whether the tenant must keep paying rent between notice and actual vacating. Contracts usually fix a notice period and a move out date.
• Can the parties exclude or change art. 1221? Under new art. 958 legal rules are supplementary unless "expressly mandatory". Art. 1221 is not labelled mandatory, so many contracts set a different penalty or bar early exit in the first months. Others argue that a tenant's statutory exit right cannot be waived in advance in housing or consumer leases (unconfirmed).
• Whether the 10% payment bears VAT in a taxed commercial lease is not addressed in the source files (unconfirmed).

14. Effects of termination and eviction rules in the Code (arts. 1222, 1223, 1225, 1226)

• Payment demand before eviction for non payment, housing leases (art. 1222, Law 27.551 text kept): the landlord must demand payment reliably, giving at least 10 calendar days from receipt and stating where to pay. Notice to the domicile stated by the tenant in the contract is valid even if refused. After that period, or once the lease has ended for any reason, the tenant must return the property; eviction follows the special local procedure or, failing that, the most abbreviated one.
• Keys: the landlord may never refuse or condition receipt of the keys; the tenant may deposit them in court at the landlord's cost; no rent accrues from the notice asking the landlord to receive the keys if the tenant deposits them in court within 10 business days (art. 1222).
• Eviction (art. 1223): on termination the property must be returned; the Code's procedure for the implied termination clause does not apply to eviction for expiry or for non payment; execution of an eviction judgment may not be set for less than 10 days.
• Guarantor (art. 1225): the guarantor's obligations end automatically at the end of the term, except for failure to return the property on time; the guarantor's express consent is needed to cover a renewal or extension; any advance clause extending the guarantee is void.
• Retention (art. 1226): a tenant exercising a right of retention may take the natural fruits and must set them off.

15. Guarantees

• Guarantor (fianza). Must be in writing (art. 1579). It covers accessories and collection costs including court costs unless agreed otherwise (art. 1580). A simple guarantor has the benefit of excussion (the landlord must first pursue the tenant's assets) (art. 1583); there is no such benefit if the guarantor waived it (art. 1584(d)); a guarantor who waives excussion is jointly liable (art. 1590); a "principal payer" is a joint debtor (art. 1591). Lease guarantees end with the term (art. 1225, see above).
• Deposit. Free amount and currency (art. 1196).
• Surety insurance (seguro de caución). SSN Resolution 376/2020 (BO 21 October 2020) approved non mandatory general conditions for housing lease surety insurance under Law 27.551. They cover unpaid rent up to return of the property "only at the originally agreed nominal amount, excluding any indexation", the deposit, ordinary expensas and utilities if borne by the tenant, and holding over (art. 5); the insured sum is nominal (art. 6); the landlord must notify the insurer within 10 days of the tenant's default or lose cover (art. 7); a claim requires a 10 day demand to the tenant, notice of termination and simultaneous legal action (art. 11); the insurer pays within 15 days of receiving the documents (art. 12); the policy renews annually until the tenant's obligations end (art. 13). The resolution kept older SSN conditions for rent guarantees in force. Its link to Law 27.551 (annual adjustment under art. 14) means policies issued after the DNU may use other conditions (unconfirmed). For dollar leases, check whether the policy covers dollar amounts.
• Other guarantees (bank guarantee, title to a property, payslips) are now purely contractual: the Law 27.551 art. 13 menu and caps disappeared with the law.

16. Brokers

Under art. 1351 as printed by Infoleg (Law 27.551 text), in real estate leases intermediation may only be carried out by a professional licensed for real estate brokerage under local law; with one broker all parties owe commission unless agreed otherwise. Commission rates and who pays them are set by local rules and the market (unconfirmed).

17. Border security zones

Leases of real estate in a border security zone to foreigners need prior consent, like purchases: DL 15.385/1944, art. 4 (as replaced by Law 23.554, art. 42) covers "transfers of ownership, leases or rentals, or any form of real or personal rights by which possession or tenure of real estate must be delivered". This regime was not touched by DNU 70/2023. Procedure and exemptions: Foreign ownership, section 3.

18. ARCA lease registration: from RG 4933/2021 to RG 5545/2024

• Before. Law 27.551, art. 16 obliged landlords to declare leases to AFIP. AFIP RG 4933/2021 (BO 18 February 2021, in force 1 March 2021, art. 21) created the RELI regime: urban and rural leases, temporary tourist lets, and spaces in shopping centres and similar had to be registered by the landlord within 15 calendar days (arts. 2, 3, 9); non resident owners through their local representative (art. 3); intermediaries could register for the landlord (art. 5); courts reported leases in litigation (art. 13); foreign currency amounts converted at the BNA selling rate of the prior business day (art. 14). RG 4967/2021 (BO 19 April 2021) amended it.
• The DNU removed the legal basis for compulsory registration by repealing Law 27.551.
• Now: RG 5545/2024 (issued 9 August 2024, BO 12 August 2024, in force the next day, art. 10). Its recitals state that, after the repeal of Law 27.551, the registration duty is limited to landlords who choose to use the Law 27.737 incentives and the general regime of RG 4933 is eliminated. Key rules:
• To use the incentives in monotributo, personal assets tax, bank tax and income tax (Law 27.737, arts. 8 to 11), the interested parties must first declare the lease in the "Registro de Locaciones de Inmuebles, RELI" service (art. 1).
• Property of non residents: registration by their representative in Argentina, whatever the form of representation (art. 1).
• Contracts signed through digital platforms or apps are included (art. 1).
• Co owners: registration by one releases the others if all are reported (art. 2).
• Deadline: 15 calendar days after signing, online with Clave Fiscal, option "Declaración de contratos", attaching the contract in.pdf or.jpg (art. 3). The system issues a receipt with a contract code (art. 4).
• Amendments, rent updates and renewals: report within 15 calendar days (art. 5).
• Foreign currency leases: reported in pesos at the BNA selling rate at close of the business day before signing (art. 7).
• Transitional: incentives for earlier periods required registration by 30 September 2024; contracts already registered under RG 4933 and still in force did not need to be registered again (art. 8).
• RG 4933 and RG 4967 abrogated (art. 9).
• Tenants. For an employee tenant to deduct the additional 10% of rent (ITL art. 85(k)), the lease must have been registered in RELI and the rent supported by the landlord's invoice (RG 4003, Annex II, section D, item (s), as replaced by RG 5547/2024, BO 12 August 2024). RG 5547 removed the duty to upload the contract into SiRADIG for the 40% and 10% deductions. The regulation conditions the 10% deduction on registration "if the tax agency so provides" (Decree 862/2019, second unnumbered article after art. 204, added by Decree 652/2024, BO 22 July 2024).
• Brief pointer resolved: some secondary summaries marked the status of RG 4933 after the DNU as unconfirmed. It is confirmed: RG 4933/2021 was abrogated by RG 5545/2024, art. 9, and RELI registration is now a condition for tax incentives rather than a general duty. The ARCA library lists RG 5545 as "Vigente" with no amendments as of the download (unconfirmed).
• Penalties. Since registration is no longer a general duty, the sanction is losing the incentive. Filing false data remains a sworn statement issue under general procedure rules (unconfirmed).

19. Income tax on rent

Resident individuals.

• Rent from urban and rural property is first category income, declared by the owner (ITL art. 44(a)); it includes improvements left by the tenant that benefit the owner, property taxes assumed by the tenant and amounts paid for furniture and services (art. 44(c) to (e)). Sublease income is first category for the tenant (art. 44, last paragraph).
• Housing rent exempt from 2026. ITL art. 26(n) as replaced by Law 27.802, art. 192 (BO 6 March 2026) exempts, "for fiscal years starting on or after 1 January 2026, the gains derived from renting real estate used as a dwelling (casa habitación)", and states that the 10% deduction of art. 85(k) does not apply to them.
• Regulation (Decree 862/2019, art. 83 as replaced by Decree 406/2026, art. 1, BO 1 June 2026): casa habitación means a property used as the single, family and permanent dwelling of the occupant; for the rent exemption the test is applied to the tenant's home. The exemption covers all units that the individual or undivided estate lets for that use, including amounts paid for furniture, accessories and services supplied by the owner, provided the property is exclusively the tenant's home. It covers rent accruing from 1 January 2026, whatever the date of the contract.
• What stays taxable: commercial and office rents, rural leases, and lets that are not the tenant's permanent dwelling. Short term tourist lets are unlikely to meet the "permanent" test (inference from art. 83, (unconfirmed)). Taxable rent goes into the progressive scale of ITL art. 94 with the individual's other income; see Income tax for individuals.
• Fiscal year 2025 and earlier: housing rent was taxable; the landlord could deduct 10% of annual housing rent under art. 85(k) (Law 27.737, art. 11) if the lease was registered in RELI (RG 5545, art. 1).

Companies. The Decree 406/2026 text refers to the exemption for units let by an "individual or undivided estate". Rent earned by companies remains business income under corporate income tax.

Non resident landlords.

• Rent paid to a foreign beneficiary is subject to a final withholding of 35% (ITL art. 102) on a presumed net income of 60% of the rent (art. 104(g)): an effective 21% of gross rent. The beneficiary may opt instead for gross rent minus expenses incurred in Argentina and allowed deductions recognised by ARCA (art. 104, penultimate paragraph). A "foreign beneficiary" includes someone who receives income in Argentina through attorneys, agents or representatives, or who receives it in Argentina without proving stable residence (art. 102). If withholding is impossible, the payer bears the tax (art. 102).
• Does the 2026 housing exemption apply to non residents? Unclear. Art. 26(n) does not exclude foreign beneficiaries, while other items of art. 26 expressly do (for example item (j): "This exemption shall not apply to foreign beneficiaries"). Decree 406/2026 expressly extends the real estate gains exemption to individuals "resident in the country or abroad", but the rent paragraph only says "individual or undivided estate" without mentioning residence. In addition, ITL art. 28 denies exemptions "to the extent that a transfer of revenue to foreign treasuries could result", unless a double tax treaty applies. For an owner resident in a country that taxes worldwide income with a foreign tax credit, art. 28 may neutralise the exemption (unconfirmed). Examples on this page show both outcomes.
• Who withholds? Art. 102 places the duty on "whoever pays". The procedure for withholding on payments abroad is AFIP RG 739/1999 (see Withholdings). How an individual tenant with no tax registration is expected to withhold, and whether the owner's local representative or property manager acts as agent, is not settled in the source files (unconfirmed).
• Treaties may reduce the rate; check the treaty page.

Tenant deductions (individual tenants). 40% of rent on the tenant's home, capped at the non taxable minimum of art. 30(a), if the tenant owns no real estate at all (ITL art. 85(h)); plus 10% of annual housing rent (art. 85(k)). ARCA's table for annual 2026 settlements sets the art. 30(a) amount at ARS 6,019,671.36 (US$3,849.14). Both require the landlord's invoice; the 10% also requires RELI registration (RG 4003, Annex II, D(h) and (s), per RG 5547/2024). A practical consequence: an exempt landlord must still issue invoices if the tenant is to claim deductions.

20. Withholding by business tenants (RG 830)

Companies and other withholding agents paying rent to resident landlords withhold income tax under AFIP RG 830/2000: rents of urban property (code 31) and rural property (code 32) are in Annex II, item (b); Annex VIII sets 6% for landlords registered in income tax on the amount exceeding ARS 11,200 per month, and 28% (individuals and undivided estates) or 25% (other subjects) for unregistered landlords with no non taxable amount; minimum withholding ARS 240 for registered and ARS 1,020 for unregistered landlords of urban property (RG 830, Annex VIII and notes (a) and (e), as replaced by RG 4525/2019). Exempt income is not subject to withholding (RG 830, art. 1, beneficiaries "not exempt"); a landlord receiving exempt housing rent from a company tenant (for example a company renting a flat for an expatriate) should document the exemption (unconfirmed). Details: Withholdings.

21. VAT

• Taxable: leases and services performed in Argentina (VAT Law art. 1(b) and art. 3(e)(21)); taxable event for real estate leases at the due date of each rent or its collection, whichever is first; after a collection lawsuit, at collection (art. 5(b)(8)); general rate 21% (art. 28). Only VAT registered landlords charge VAT; a monotributo landlord does not.
• Exempt (art. 7(h)(22)): leases of property used exclusively as the home of the tenant and family; rural land used for farming; and property leased to the national, provincial or municipal State or CABA (excluding state companies). The exemption also covers other leases (except those in art. 3(e)(18)) when the rent per unit and tenant does not exceed an amount set by regulation.
• The ceiling is ARS 1,500 per month. Decree 692/1998, art. 38 (text from Decree 616/2001, BO 14 May 2001) sets that amount, adding any complementary amounts prorated over the term. At October 2026 prices this is about US$0.96 a month, so the second paragraph exempts practically no commercial lease.
• Temporary lets with hotel like services in buildings are not covered by the housing exemption (Decree 692/1998, art. 38, first paragraph).
• Tenant's credit. A VAT registered tenant using the premises for taxed activity credits the VAT invoiced (art. 12); a residential landlord with some taxed activity may face pro rata limits on common input VAT (art. 13). See VAT.

22. Personal assets tax

• Exemption for registered rented homes. Properties let for housing under contracts duly registered, each worth no more than the amount in art. 24, second paragraph, are exempt (Personal Assets Law art. 21(l), added by Law 27.737, art. 9). The art. 24 amount is adjusted every year by the October to October CPI (unnumbered article after art. 24). ARCA's page gives ARS 1,346,548,155.99 (US$861,019) for fiscal 2025 and ARS 1,025,482,377.13 for 2024. The 2026 amount will be published after October 2026 CPI (unconfirmed).
• Non resident owners are taxed through a local substitute at 0.50% of value (art. 26; Law 27.541, art. 31), paid as a single and final payment. The substitutes listed include anyone domiciled in Argentina with "possession, use, enjoyment... holding (tenencia), custody, administration" of the asset, a list wide enough to reach a resident tenant or property manager (unconfirmed). For property held directly by a foreign company and let, the owner is presumed to be a resident individual and the rate is doubled (art. 26), see Foreign ownership, section 8.

23. Bank tax and monotributo

• Bank tax: credits and debits in savings or current accounts used exclusively for registered housing leases are exempt (Law 25.413, art. 2(d), added by Law 27.737, art. 10, "according to the regulation"). RG 5545/2024, art. 1 makes RELI registration the condition for this incentive. The general rate structure is on the Bank tax page (unconfirmed).
• Monotributo: Law 27.737, art. 8 replaced Law 26.565 Annex, art. 2(e): renting real estate under duly registered contracts counts as one unit of exploitation however many properties are let, and income from renting up to two properties is exempt from monotributo (unconfirmed).

24. Stamp tax

Stamp tax on leases is a provincial tax. Under the 2021 Fiscal Consensus (Law 27.687) provinces agreed a maximum rate of 3.5% on transfers of real estate, 3% on transfers of vehicles and 2% on all other acts, contracts and operations (clause THIRD (c)), which covers leases. The tax is usually computed on the total rent for the term. Rates, the base for indexed or dollar leases, the number of years assumed for indefinite terms, exemptions for housing leases, and the customary split between landlord and tenant in CABA and Buenos Aires province were not in the source files (unconfirmed). Full treatment: Stamp tax.

Law 27.737, art. 13 invites the provinces and CABA to grant tax benefits to registered housing leases, extensions, assignments and transfers (unconfirmed).

25. Provincial and municipal taxes on rent

Gross income tax may apply to rental activity, and property taxes (CABA ABL, provincial inmobiliario) fall on the owner unless agreed otherwise within the limits of art. 1209 (unconfirmed). See Gross income tax.

26. Eviction procedure (national courts in CABA)

• Mediation first. Law 26.589 makes pretrial mediation mandatory for "all types of controversies" except those listed (arts. 4 and 5); evictions are not on the excluded list. Art. 6, as replaced by Decree 379/2025 (BO 4 June 2025, in force 60 days later), makes mediation optional only for executory proceedings (and some health claims). Law 27.551, art. 22 had made mediation optional "in cases of execution" and Decree 320/2020 had suspended art. 6 for evictions until 30 September 2021 (Infoleg notes). Result: in the national courts, an eviction suit appears to require prior mediation, while a rent collection suit by executory proceedings (art. 1208) does not (unconfirmed).
• Procedure. "The eviction action for urban and rural property shall be processed under the procedure established by this Code for summary proceedings" (CPCCN, art. 679). Summary proceedings (juicio sumario) were abolished by Law 25.488 (art. 320 repealed) and art. 319 says that when special laws refer to summary proceedings the case follows ordinary proceedings. Which track applies to evictions in practice, and the role of art. 1222 CCyC's "most abbreviated" procedure, is a matter of court practice (unconfirmed).
• Who can be evicted: tenants, subtenants, precarious holders, squatters and any occupant obliged to return (art. 680). The process server informs all occupants and the judgment binds them even if not named (arts. 684, 687).
• Immediate repossession. Where the claim is for non payment or expiry, the landlord may obtain immediate vacating, against a real bond (caución real), under the procedure of art. 680 bis (art. 684 bis, added by Law 25.488). Concealing documents to obtain it exposes the landlord to execution of the bond and a fine of up to ARS 20,000 (art. 684 bis), an amount still printed in nominal 2001 pesos.
• Evidence: in claims for non payment or expiry, only documents, confession and expert evidence (art. 685).
• Eviction order (lanzamiento): 10 days after notice of judgment for expiry, non payment or termination for the tenant's fault; 90 days in other cases; 5 days for occupants without title (art. 686). The Code adds that execution may not be less than 10 days (CCyC art. 1223).
• Future eviction: the suit may be filed before expiry, to be executed when the term ends (art. 688).
• Buenos Aires province and other provinces have their own procedural codes (unconfirmed).
• Duration and costs: filing fees, mediation fees and lawyers' fees are set by separate rules; typical durations are not in the source files.

27. Money flows for foreign owners

A dollar lease can be paid in dollars in Argentina (art. 1199). BCRA rules on access to the official FX market by non residents and on transferring rent abroad are covered on the Foreign ownership page, section 9 (unconfirmed).

Step by step

A. A foreign individual letting a flat in CABA

1. Tax ID. Obtain a CUIT through a representative in Argentina (ARCA's current route for non resident individuals; see Foreign ownership, section 6). Without it, RELI registration and invoicing are not possible.
2. Choose currency and indexation. Dollars, or pesos with an index (ICL, CPI, other), adjusted at agreed intervals (art. 1199). Note the open Law 23.928 art. 7 question for peso indexation.
3. Choose term and exit terms. Agree the term (art. 1198); decide whether to modify art. 1221 (10% early exit), aware of the debate on its waivability; set contractual termination triggers (art. 1219(d)).
4. Guarantee and deposit. Guarantor with waiver of excussion and as principal payer, surety insurance, or deposit in dollars (arts. 1196, 1584, 1591).
5. Charges. Spell out who pays ordinary expensas, ABL and utilities, within art. 1209.
6. Sign in writing (art. 1188); provide electronic domiciles (art. 75) for notices.
7. Stamp tax. Check the CABA rate and exemption for housing leases and who pays (unconfirmed).
8. RELI. The representative registers the lease within 15 calendar days (RG 5545, arts. 1, 3), converting dollars at the BNA selling rate of the prior business day (art. 7). This unlocks the personal assets exemption for the flat if its value is within the threshold (PAT art. 21(l)) and lets an employee tenant deduct 10% of rent.
9. Invoicing. Issue invoices to the tenant (needed for the tenant's deductions under RG 4003, Annex II, D(h) and (s)) (unconfirmed).
10. Income tax. Decide with the tenant and representative how the art. 102 withholding question is handled given the uncertainty on art. 26(n) for non residents (unconfirmed).
11. Personal assets. Arrange payment by the substitute at 0.50% unless the art. 21(l) exemption applies (PAT art. 26).
12. Each rent update or renewal: report to RELI within 15 days (RG 5545, art. 5).

Cost: ARCA registration free; representative, broker and stamp tax costs (unconfirmed). Time: one to three weeks.

B. A company leasing office space

1. Due diligence on the property: title and owner's identity, power of the signatory (art. 1191 for terms over three years), border zone status if relevant, zoning and business licence (habilitación) for the intended use (unconfirmed).
2. Commercial terms: term (default three years if silent, art. 1198), rent currency, index and frequency (art. 1199), early exit (art. 1221), improvements and fit out (arts. 1211, 1224), subletting to group companies (arts. 1213, 1214), termination triggers (art. 1219(d)).
3. Tax review: VAT at 21% on rent if the landlord is VAT registered (credit for the tenant, VAT Law art. 12); RG 830 withholding duty on each payment; stamp tax on the total rent; gross income tax at landlord level.
4. Guarantees: bank guarantee, surety insurance or deposit.
5. Signing and registration: written contract; RELI registration is not required for a commercial lease since Law 27.737 incentives target housing, but the landlord may register; no general duty since RG 5545.
6. During the term: compute adjustments (for the ICL, ratio of daily values per Com. "A" 7096); withhold and file through SICORE (RG 830); book rent as a deductible expense.
7. Exit: give notice under the contract or art. 1221; obtain receipt of keys (art. 1222).

Costs and timelines

Table 1. Rates and amounts

Table 2. Deadlines and notice periods

Table 3. Timeline of norms (Official Gazette dates)

Worked examples

Example 1. Foreign owner lets a CABA flat in US dollars

Facts. A non resident individual owns a flat in CABA with a market value of US$150,000 (ARS 234,585,000), an assumption for the example. It is let unfurnished as the tenant's permanent home for 24 months at US$900 a month (ARS 1,407,510), payable in dollars in Argentina through the owner's local representative. Other assumptions, labelled as such: property manager fee 5% of rent; ABL ARS 60,000 a month borne by the owner (art. 1209); value for personal assets purposes ARS 120,000,000 (unconfirmed); stamp tax at a hypothetical 1% of total rent, split 50/50, used only for arithmetic. Ordinary expensas are paid by the tenant.

Step 1. Gross rent. US$900 x 12 = US$10,800 a year (ARS 16,890,120). Over 24 months: US$21,600 (ARS 33,780,240). Gross yield: 10,800 / 150,000 = 7.20%.

Step 2. VAT. Exempt: exclusive housing use (VAT Law art. 7(h)(22)).

Step 3. Income tax, two outcomes. * Outcome A, housing exemption applies to the non resident (ITL art. 26(n); Decree 862/2019, art. 83): US$0. * Outcome B, exemption not available (non resident status or ITL art. 28): withholding 35% x 60% = 21% of gross: 10,800 x 21% = US$2,268 a year (ARS 3,546,925.20).

Step 4. Personal assets. * Registered in RELI within 15 days and value below ARS 1,346,548,155.99 (fiscal 2025 threshold): exempt (PAT art. 21(l); RG 5545, art. 1). * Not registered: 120,000,000 x 0.50% = ARS 600,000 (US$383.66) a year, paid by the substitute (PAT art. 26).

Step 5. Other costs. Property manager 5% x 10,800 = US$540. ABL 60,000 x 12 = ARS 720,000 (US$460.39). Stamp tax: 33,780,240 x 1% = ARS 337,802.40 (US$216.00), owner's half ARS 168,901.20 (US$108.00), that is US$54 a year over two years.

Step 6. Net annual result.

(Net = 10,800 minus income tax, personal assets, manager US$540, ABL US$460.39 and stamp US$54.)

Step 7. Early exit. The tenant gives notice at the end of month 10. Future rent to the agreed end: 14 months x US$900 = US$12,600. Compensation under art. 1221: 10% = US$1,260 (ARS 1,970,514). Under the 2015 original art. 1221 (exit in the first year) it would have been one and a half months, US$1,350; under the 2023 Law 27.737 text, nothing if three months' notice had been given after six months.

Lessons. RELI registration is worth about US$384 a year here, more for more valuable flats, and costs nothing. The open question on art. 26(n) for non residents moves the net yield by about 1.5 points.

Cost to do it. ARCA: free. Representative and broker fees, stamp tax and guarantee costs: market or provincial (unconfirmed). Capital: none beyond the property. Time: one to three weeks to sign and register.

Example 2. Company leases an office in CABA: ICL versus CPI over three years

Facts. An Argentine company rents an office in CABA from a VAT registered landlord for 36 months from 1 October 2023 to 30 September 2026 at an initial rent of ARS 3,000,000 a month plus VAT. (Non housing leases could be freely indexed under Law 27.551, art. 14 as replaced by Law 27.737 at the time; after the DNU, art. 1199 allows any index.) Two indexation clauses are compared, each with quarterly adjustments on 1 January, 1 April, 1 July and 1 October:

• ICL clause: rent = 3,000,000 x ICL on adjustment date / ICL on 1 October 2023 (5.62), per the ratio method of Com. "A" 7096.
• CPI clause: rent = 3,000,000 x national CPI two months before the adjustment month / CPI of August 2023 (2,044.2832), INDEC series.

The calculation uses the actual published values, so it is a back test of what the company would have paid.

Step 1. Quarterly rent, ARS, net of VAT.

Step 2. Totals over 36 months.

The USD column converts peso totals at the single October 2026 MEP rate of some secondary summaries; it is not the dollar cost at each payment date, which would require historical rates not in the sources.

Step 3. Reading the result. * Over this period the ICL clause cost ARS 15,125,499 more than the CPI clause (3.9%), because the ICL lagged CPI in the 2024 disinflation and then ran ahead in 2025 and 2026 (ICL up 6.50 times between 1 October 2023 and 1 October 2026; CPI up 5.43 times between September 2023 and September 2026). * Frequency matters more than the index. Moving from annual to quarterly adjustments raised the cost by about 20% for either index. A landlord accepting annual adjustments in a high inflation year lost heavily in real terms. * VAT is cash, not cost, for a tenant with taxed activity: the ARS 84.8 million of VAT under the ICL clause is creditable (VAT Law art. 12).

Step 4. Withholding. On the first rent the company withholds 6% x (3,000,000 minus 11,200) = ARS 179,328 (US$114.67) if the landlord is registered; on the last rent 6% x (18,277,580 minus 11,200) = ARS 1,095,982.80 (RG 830, Annex VIII) (unconfirmed).

Step 5. Stamp tax. Base and rate depend on CABA rules for indexed contracts (unconfirmed). As an arithmetic placeholder only, 1% on 36 x 3,000,000 = ARS 1,080,000 (US$690.58).

Step 6. Early exit. Had the company left on notice at the start of month 20 (May 2025), with 16 months to run and current rent ARS 12,501,779, art. 1221 (DNU text) gives 10% x 16 x 12,501,779 = ARS 20,002,846 (US$12,790.36), on the current rent reading (unconfirmed).

Step 7. Budget for a new 36 month lease signed in November 2026. With an initial rent of ARS 15,000,000 a month and quarterly adjustments, total rent net of VAT under three hypothetical monthly index growth rates (assumptions, not forecasts): 1.5% a month, ARS 698,608,022 (US$446,708.88); 2.0%, ARS 764,523,109 (US$488,856.77); 2.5%, ARS 838,386,854 (US$536,087.25). Unindexed: ARS 540,000,000. Recent data for calibration: ICL up 31.7% in the year to 1 October 2026; CPI 1.9% in September 2026 and 33.4% year on year.

Cost to do it. Fees: broker and legal fees (market (unconfirmed)), stamp tax (unconfirmed), guarantee premium (unconfirmed). Capital: deposit and fit out as negotiated. Time: two to six weeks for a commercial lease (unconfirmed).

Practical traps

1. "Free contract" does not mean "no Code". Art. 958 makes legal rules supplementary unless expressly mandatory, but some surviving articles are written in mandatory terms (art. 1222 on keys: "in no case"; art. 1225 on guarantors: advance extensions "are void"; art. 1195 on persons with disabilities). Clauses against them are at risk.
2. Law 23.928 art. 7. The DNU exempted leases from art. 10 only. A tenant may argue that indexation of a peso rent is still barred by art. 7. A dollar rent avoids the argument but shifts currency risk to the tenant.
3. Old Law 27.551 text in templates. Many templates still cite the ICL as mandatory, the three year minimum and the art. 13 guarantee menu. These are gone; clauses copied from them may produce unintended obligations (for example annual adjustments only).
4. RELI is now optional, but the incentives are not automatic. No registration within 15 days means no personal assets exemption, no bank tax exemption and no 10% deduction for the tenant (RG 5545, arts. 1, 3). Updates must be reported within 15 days too (art. 5).
5. Exempt landlord, invoicing still needed. The 2026 income tax exemption does not remove the need to issue invoices if the tenant claims the 40% or 10% deductions (RG 4003, Annex II, D(h) and (s)).
6. Non resident landlords: two unresolved questions. Whether the housing exemption applies (ITL arts. 26(n), 28) and who withholds when the tenant is a private individual (art. 102). Agree in writing who bears any tax later assessed.
7. Personal assets substitute may be the tenant. PAT art. 26 lists anyone with "holding" of a non resident's asset. Tenants and managers should know whether they are exposed (unconfirmed).
8. Mixed use leases. Housing for Code purposes (art. 1194), possibly taxable for VAT (art. 7(h)(22) requires exclusive housing use) and outside the income tax exemption if the property is not exclusively the tenant's home (Decree 862/2019, art. 83).
9. Expensas and ABL. Art. 1209, as printed, bars charging the tenant with taxes on the property and extraordinary expensas. Clauses shifting them are common and may be challenged.
10. Early exit waivers. A clause excluding art. 1221 may be valid between companies and doubtful in a consumer or housing lease. Price the risk.
11. Surety insurance pays nominal rent. Under SSN Res. 376/2020 conditions, cover is limited to the originally agreed nominal rent, excluding indexation (Annex art. 5(a)); in an indexed lease the cover erodes quickly. Strict 10 day notice and immediate legal action conditions apply (arts. 7, 11).
12. Guarantor and renewals. The guarantor is released at the end of the term unless the guarantor consents expressly to the renewal (art. 1225). Renewing without a new signature leaves the landlord unsecured.
13. Mediation before eviction in the national courts (Law 26.589), and executory proceedings for rent collection, are different routes with different prerequisites.
14. Border zones. A foreign tenant of rural land in a border security zone needs prior consent (DL 15.385, art. 4). Agribusiness leases are often overlooked.
15. VAT ceiling of ARS 1,500. Do not rely on the small rent exemption; it is frozen at its 2001 value (Decree 692/1998, art. 38).

Recent changes

• 17 October 2023. Law 27.737: adjustment formula for housing leases (lower of 0.9 x CVS and CER, intervals of at least six months), advertising in pesos, tax incentives for registered housing leases (personal assets art. 21(l), bank tax art. 2(d), ITL art. 85(k), monotributo).
• 21 December 2023. DNU 70/2023: repeal of Law 27.551; free term, currency, indexation, deposit and payment period; early exit at 10% of future rent; contractual termination causes.
• 22 July 2024. Decree 652/2024: 10% rent deduction regulated, subject to registration if ARCA so provides.
• 12 August 2024. RG 5545/2024: abrogation of RG 4933/2021 and RG 4967/2021; RELI registration only for incentives; 15 day deadline; non residents via representative. RG 5547/2024: RELI needed for employees' 10% deduction; contract no longer uploaded to SiRADIG.
• 30 September 2024. Deadline to register leases to claim incentives for earlier periods (RG 5545, art. 8).
• 4 June 2025. Decree 379/2025 replaced Law 26.589, art. 6: optional mediation only for executory proceedings (and health claims), in force 60 days after publication.
• 6 March 2026. Law 27.802, art. 192: housing rent of individuals exempt from fiscal years starting 1 January 2026.
• 1 June 2026. Decree 406/2026: definition of casa habitación; exemption covers all units let as tenants' permanent homes, for rent accrued from 1 January 2026 regardless of contract date; gains exemption extended to non resident individuals.
• October 2026. ICL still published daily by the BCRA (value 36.54 on 1 October 2026).

Pending changes

1. Congressional status of DNU 70/2023 and any judicial ruling on its lease provisions (unconfirmed).
2. Survival of CCyC arts. 75, 1203, 1209, 1222 and 1351 in their Law 27.551 wording (unconfirmed).
3. Law 23.928, art. 7 and indexed peso leases (unconfirmed).
4. Waivability of art. 1221 and the base for indexed rent (unconfirmed).
5. ARCA guidance on the 2026 housing rent exemption for non residents and companies, and on withholding by individual tenants (unconfirmed).
6. 2026 personal assets threshold (published after October 2026 CPI) (unconfirmed).
7. Bank procedures for the Law 25.413 art. 2(d) exemption (unconfirmed).
8. Updated SSN conditions for lease surety insurance after the DNU (unconfirmed).
9. CABA and Buenos Aires province stamp tax rates and housing lease exemptions for 2026 (unconfirmed).
10. Any provincial or CABA benefits adopted under Law 27.737, art. 13 (unconfirmed).

FAQ

1. Is there still a minimum lease term in Argentina? No. Since DNU 70/2023 the term is whatever the parties agree. If they agree none, it is two years for permanent housing and three years for other uses, and local custom for temporary lets (CCyC art. 1198). The maximum remains 20 years for housing and 50 years for other uses (art. 1197).

2. Can I charge rent in US dollars and require payment in dollars? Yes. Rent may be set in foreign currency and the tenant cannot demand to pay in another currency (art. 1199); the debtor is released only by paying the agreed currency and judges cannot change it (arts. 765, 766). For RELI and some tax purposes, dollar amounts are converted to pesos at the BNA selling rate (RG 5545, art. 7).

3. Is the ICL still mandatory? No. The ICL was required for housing leases under Law 27.551, which was repealed. Parties may use any index, public or private, in the currency of the rent (art. 1199). The BCRA still publishes the ICL, so it remains available as a contractual choice.

4. How much does a tenant pay to leave early? Under the current art. 1221, 10% of the rent that would have been paid from the date of notice to the agreed end date, at any time. Contracts often change this; whether a housing tenant can be bound by a stricter clause is debated.

5. Do I have to register my lease with ARCA? Not as a general duty since RG 5545/2024. You must register within 15 calendar days if you want the Law 27.737 incentives: personal assets exemption for the rented home, bank tax exemption, monotributo treatment and the 10% rent deduction (RG 5545, arts. 1, 3). Tenants who are employees need the lease registered to deduct the extra 10% (RG 5547/2024).

6. Is rental income taxed? From 1 January 2026, rent that individuals receive from letting homes used as the tenant's permanent dwelling is exempt from income tax (ITL art. 26(n); Decree 862/2019, art. 83). Commercial rent remains taxable. Rent paid to foreign beneficiaries is subject to a 21% effective withholding (ITL arts. 102, 104(g)) unless the housing exemption applies, which is unclear for non residents.

7. Is VAT charged on rent? On commercial leases by VAT registered landlords, yes, at 21% (VAT Law arts. 3(e)(21), 28). Leases used exclusively as the tenant's home, farmland leases and leases to the State are exempt (art. 7(h)(22)). The exemption for small rents uses a ceiling of ARS 1,500 a month, unchanged since 2001 (Decree 692/1998, art. 38).

8. What guarantees can a landlord ask for? Any the parties agree: guarantor, deposit in any amount and currency (art. 1196), surety insurance, bank guarantee. A guarantor is released at the end of the term unless they expressly consent to a renewal (art. 1225).

9. How do I evict a tenant who stops paying? For housing, first demand payment giving at least 10 calendar days (art. 1222). The landlord may terminate after two consecutive unpaid periods (art. 1219(c)) or under a contractual trigger (art. 1219(d)). In the national courts, pretrial mediation appears required (Law 26.589), then an eviction suit under CPCCN arts. 679 to 688, with the option of immediate repossession against a real bond in non payment or expiry cases (art. 684 bis). The eviction order follows 10 days after judgment (art. 686).

10. Who pays building expenses and property tax? Under art. 1209 as currently printed, the tenant pays charges arising from the tenant's use and may be charged only with expenses for normal and permanent services; taxes on the property and extraordinary expenses are the owner's. Contracts frequently allocate them differently; such clauses may be challenged.

11. Can a foreigner rent land near the border? A foreigner leasing real estate in a border security zone needs prior consent under DL 15.385, art. 4, as for a purchase. See Foreign ownership.

12. Does the 2026 rent exemption apply to leases signed before 2026? Yes for rent accrued from 1 January 2026, regardless of when the contract was signed (Decree 862/2019, art. 83, third paragraph, as replaced by Decree 406/2026).

Primary sources

• Civil and Commercial Code, Law 26.994, Infoleg updated text, arts. 5, 7, 75, 765, 766, 958, 960, 989, 1017, 1187 to 1226, 1351, 1574 to 1591
• Civil and Commercial Code, original text, arts. 1187 to 1226
• DNU 70/2023, BO 21 December 2023, original text with Infoleg notes, recitals and arts. 249 to 263; Infoleg record
• Law 27.551, BO 30 June 2020, original and updated text, arts. 1 to 23; list of linked norms
• Law 27.737, BO 17 October 2023, arts. 1 to 13
• Law 23.928, updated text, arts. 7, 10
• Law 26.589, mediation, updated text, arts. 4 to 6 and notes
• Code of Civil and Commercial Procedure (Law 17.454), updated text, arts. 319 to 321, 679 to 688
• AFIP RG 4933/2021, BO 18 February 2021, arts. 1 to 21
• AFIP RG 4967/2021, BO 19 April 2021
• AFIP RG 5545/2024, BO 12 August 2024, recitals and arts. 1 to 10
• AFIP RG 5547/2024, BO 12 August 2024, art. 1
• Income Tax Law, t.o. 2019 (Decree 824/2019), Infoleg updated text, arts. 26(j), 26(n), 28, 44, 85(h), 85(k), 94, 102 to 104
• Decree 862/2019 (income tax regulation), updated text, art. 83 and following unnumbered article, second unnumbered article after art. 204
• Decree 406/2026, BO 1 June 2026, arts. 1, 2
• Decree 652/2024, BO 22 July 2024, art. 6
• Law 27.802, BO 6 March 2026, art. 192, as reflected in the ITL updated text and in
• VAT Law, t.o. 1997, updated text, arts. 1, 3(e)(21), 5(b)(8), 7(h)(22), 12, 13, 28
• Decree 692/1998 (VAT regulation), updated text, art. 38
• Personal Assets Tax, Law 23.966 Title VI, updated text, arts. 21(l), 24, unnumbered article after 24, 26
• ARCA, personal assets basics and thresholds
• ARCA, art. 30 deductions, annual 2026
• AFIP RG 830/2000, updated text, art. 1, Annex II(b), Annex VIII and images of the Annex VIII table (rg830_anexo8_resgral4525-Anexo-1Actualizada.jpg)
• Law 25.413, updated text, arts. 1, 2(d)
• Law 27.687 (Fiscal Consensus 2021), BO 4 October 2022, clause THIRD
• SSN Resolution 376/2020, BO 21 October 2020, with Annex, arts. 1 and Annex arts. 5 to 13
• BCRA Communication "A" 7096, 27 August 2020
• BCRA, Table XIV-15, Rental Contracts Index (ICL), daily series downloaded 26 October 2026 (real-estate/leases/bcra_diar_icl.xls and bcra_diar_icl.csv)
• Decree Law 15.385/1944, updated text, art. 4

Related pages

• How do rental contracts work in Argentina now?
• How is rental income taxed for a foreign property owner?
• Real estate and foreign ownership
• Border security zones and rural land limits for foreign buyers in Argentina
• Foreign ownership of real estate in Argentina: rural land, border zones and buying property as a non resident
• Property taxes in Argentina: ABL, provincial real estate tax and transfer costs
• Can a foreigner buy property in Argentina?
• What taxes and costs do you pay when buying property in Argentina?