Inheritance and gift tax in Argentina: no national tax, and the Buenos Aires province ITGB

Key rules

1. The national picture: no national inheritance or gift tax

1.1 History in one paragraph

Infoleg records show that Law 20.632, dated 27 December 1973 and published in the Boletín Oficial No. 22821 of 31 December 1973, created the "Impuesto al enriquecimiento patrimonial a título gratuito" (tax on gratuitous enrichment). Infoleg's summary of that law reads "DEROGADA POR LEY 21282 (B.O. 7-4-76)". Law 21.282, dated 2 April 1976 and published in BO No. 23380 of 7 April 1976, created an emergency net worth tax and, per its Infoleg summary, "DEROGASE LA LEY 20632". Law 21.282 itself was later repealed by Law 23.760 (BO 18 December 1989) from 31 December 1990, again per the Infoleg summary. Since then no national tax on gifts or inheritances has existed (unconfirmed).

The full texts of Laws 20.632 and 21.282 are not in the guide's sources; only their Infoleg index records are. Rates and rules of the 1973 tax are therefore not described here.

1.2 Why provinces can tax gifts and inheritances

Under the Federal Coparticipation Law 23.548 (sanctioned 7 January 1988, BO 26 January 1988), each adhering province undertakes not to apply local taxes analogous to the national taxes that are shared with the provinces (art. 9 b)). The same paragraph then "expressly excludes" from that obligation the provincial taxes on real estate, gross income, motor vehicles, "sellos y transmisión gratuita de bienes" (stamp tax and gratuitous transfer of assets). The fundamentos of PBA Law 14.044 rely on exactly this clause, saying it gave the tax "a framework of legal certainty".

1.3 Buenos Aires province: repeal and reintroduction

The fundamentos of Law 14.044 state that:

• the gratuitous transfer tax applied in the province "for a long period" until it was repealed from 1 January 1976 by Decree Law 8.604/76, at the request of the national government, which repealed its own similar tax through Law 21.282;
• from 1995 the provincial Education Law 11.612 (art. 130) delegated to the Executive the power to regulate a gratuitous transfer tax for the Provincial Education Fund, but it was never made effective;
• the new Education Law 13.688, art. 183, again provided for the tax, referring to a special law;
• Law 14.044 (the tax law for fiscal year 2010) added a Title IV bis to the Código Fiscal and provided for the tax to apply from 1 January 2010 to individuals and entities receiving gratuitous transfers, with an initial exempt threshold of ARS 3,000,000 and the rule that above that threshold "the taxpayers must pay on the totality of what is transferred";
• revenue was earmarked 80% to the Provincial Education Fund, 10% to the Municipal Resources Strengthening Fund and 10% to the Municipal Social Inclusion Fund.

Start date inconsistency. The fundamentos speak of application from 1 January 2010, while Decree 63/2011 (dated 26 January 2011, published in the provincial BO No. 26561 of 28 March 2011) says it regulates the tax "to make it operative from 1 January 2011, in accordance with the effective date established in art. 140 of the Tax Law for fiscal year 2011", and Decree 63/2011 art. 17 applies from 1 January 2011. The guide's sources do not include Law 14.044's operative articles or the 2011 tax law, so the exact first taxable date is not confirmed (unconfirmed).

Today the tax sits in Title V of the Código Fiscal, Law 10.397 (t.o. 2011 by Resolution 39/11), as amended by Laws 14.333, 14.394, 14.553, 14.653, 14.880, 14.983, 15.479 and 15.558, among others (header of the updated text published at normas.gba.gob.ar).

2. Buenos Aires province ITGB: key rules with article cites

All articles in this section are from the Código Fiscal (CF), Law 10.397 t.o. 2011, updated text, unless another norm is named.

2.1 Taxable event (arts. 306, 307, 308 bis)

• General rule (art. 306, first paragraph, text per Law 14.880): every increase in wealth obtained free of charge as a result of a gratuitous transfer or act, which includes or affects one or more assets situated in the Province and/or benefits individuals or legal entities domiciled in it, is subject to the tax.
• What is included (art. 307): a) inheritances; b) legacies; c) donations (gifts); d) advances on inheritance (anticipos de herencia); e) any other transfer implying a gratuitous increase in wealth.
• Exclusion of small amounts (art. 306, last paragraph, text per Law 15.558): gratuitous enrichments "whatever their origin, whose total amounts do not exceed the sum set by the Ley Impositiva" are not covered.
• Simulation (new in 2026): Law 15.558 (arts. 122 and 123) added art. 308 bis, under which a transfer or restitution of assets on recognition of a simulation or similar acts is a taxable gratuitous enrichment for the person in whose favour the recognition is made, unless the instrument transcribes the counter document (contradocumento) referred to in art. 335 of the Civil and Commercial Code and that document shows the recognition is for consideration (art. 306, last paragraph). New art. 324 bis requires notaries and other officials to demand the return and payment in these cases.

2.2 Presumptions of a gratuitous transfer (art. 308)

ARBA presumes, unless proven otherwise, that a taxable gratuitous transfer exists in these cases (art. 308, as amended by Laws 14.333 and 14.880):

Two further rules in art. 308: ARBA may require notaries who authorise these acts to report them; and stamp tax paid on the act counts as a payment on account of the ITGB finally determined. RN 22/2013 art. 5 requires notaries to record in the deed that the act falls within an art. 308 presumption.

2.3 Assets deemed situated in the Province (art. 309)

The key list for non resident beneficiaries, because they pay only on assets situated in PBA:

Letters m) to o) mean that shares in a company domiciled in the City of Buenos Aires or abroad can be partly taxed in PBA for a non domiciled heir, in proportion to the company's assets located in PBA.

2.4 Assets presumed to belong to the estate (art. 310)

Unless proven otherwise, the taxable base includes, among others: accounts at the deceased's order in the name of the spouse, heir or legatee (a)); joint accounts of the deceased or spouse with forced heirs (b)); amounts received by the deceased or spouse in the 60 days before death that exceed the amount set by the Ley Impositiva, unless their use is reasonably justified (c)); cash withdrawals in the same 60 days above that amount (d)); bearer securities in the heirs' hands if the deceased dealt with them in the 6 months before death (e)); sales for consideration in the year before death to heirs (f)), or of assets that end up with the heirs within 5 years (g)); and receivables created or assigned to successors in the 6 months before death (h)). The 2026 amount for letters c) and d) is ARS 2,945,044 (about US$ 1,883) (Law 15.558 art. 49).

2.5 Taxpayers and territorial nexus (art. 318)

Taxpayers are the individuals or legal entities benefiting from a gratuitous transfer when:

• a) they are domiciled in the Province: the tax falls on the total enrichment, wherever the assets are;
• b) they are domiciled outside the Province and the enrichment comes from a transfer of assets existing in PBA territory: only the enrichment from the PBA assets is taxed.

Each taxpayer owes the tax on their own enrichment; while the benefit remains undivided between several taxpayers they are jointly liable up to their share (art. 319). Legal representatives, executors (albaceas) and notaries involved must secure payment and withhold the necessary amounts (art. 318, last paragraph).

The law uses domicile, not nationality or tax residence for national purposes. The Código Fiscal concept of domicile is not analysed on this page (unconfirmed).

2.6 Timing of the taxable event (arts. 311, 314)

Assets and debts are valued at their state, character and value on that date (art. 314). For inheritances, the hereditary rights are those at the time of death; later partitions, agreements or renunciations between heirs are ignored (art. 311). Decree 63/2011 art. 4 was written under Law 14.044 and refers to the former Civil Code; whether it still governs after the Civil and Commercial Code (where art. 1552 requires a public deed for gifts of real estate, registrable movables and periodic payments) is not addressed in the sources (unconfirmed).

2.7 Valuation rules (arts. 315 to 317)

For 2026, the corrective coefficient under CF art. 263 is 24.8370 for urban land and for buildings or improvements on rural land, and 44.4635 for rural land without improvements (Law 15.558 art. 41). Real guarantees (mortgages, pledges) do not reduce the asset's value, though the guaranteed debt may be deducted (art. 316).

Decree 63/2011 arts. 6 and 9 say the beneficiary must declare market value and ARBA may ask for supporting evidence; art. 10 allows ARBA to appoint registered appraisers, and judicial appraisals in the succession can be used as evidence. These articles cite the article numbers of Law 14.044, not the current CF numbering (unconfirmed).

Deductions and exclusions (art. 317). From the transferred estate:

• deduct debts of the deceased at the date of death and funeral expenses up to ARS 1,141,448 for 2026 (about US$ 730) (Law 15.558 art. 50);
• exclude uncollectable receivables, litigious assets (with a guarantee for the tax until the case ends), gifts or legacies under a suspensive condition, legacies (for the heirs), charges (cargos) for the beneficiaries subject to them, and the value of the rewarded service in remunerative gifts.

Decree 63/2011 art. 11 lists the evidence ARBA may require for deductions (mortgage registry certificates, bank reports, notarised documents, medical reports for last illness debts, and invoices for funeral costs).

2.8 Exemptions (art. 320)

Decree 63/2011 art. 13 adds, for the business exemption, that activity must be provable through ARBA records for the 5 years before death.

The home exemption is narrow in practice. The 2026 cap of ARS 1,154,400 is compared with the property's fiscal valuation. The sources do not say whether the comparison uses the raw fiscal valuation or the valuation multiplied by the 24.8370 coefficient (unconfirmed). Nor do the sources show what share of PBA homes have a raw fiscal valuation under that amount (unconfirmed).

Insurance. Decree 63/2011 art. 5 says no taxable enrichment arises from insurance taken out by the beneficiary in their own favour, insurance replacing a legally required indemnity, insurance given as a guarantee, or insurance replacing compensation for damage suffered by the beneficiary. Other life insurance paid to a beneficiary is in principle within the tax (CF art. 314(3)); insurers must check compliance (RN 22/2013 art. 7).

Exempt transfers do not require a return (RN 22/2013 art. 2, last paragraph), but judges, insurers and other parties must still report them to ARBA (RN 22/2013 arts. 6 to 8), and notaries must record the exemption in the deed (art. 3).

2.9 Rate determination, aggregation and credit for other jurisdictions (art. 321)

• The rate is determined taking into account all assets received by the beneficiary, in the Province and/or outside it, "según el caso" (as the case may be) (first paragraph).
• Tax effectively paid to another jurisdiction for a similar tax is creditable, but only up to the increase in PBA tax caused by including assets permanently situated in that other jurisdiction (second paragraph).
• Five year aggregation: successive or simultaneous transfers to the same person within 5 years from the first transfer are added together to determine both the rate and the minimum non taxable amount; tax paid earlier is credited (third paragraph, text per Law 14.333). The text does not say whether the transfers must come from the same transferor (unconfirmed).
• The Ley Impositiva sets the scale by base and kinship (last paragraph).

2.10 Relief for repeated transfers (art. 323)

If, within 5 years from the due dates in art. 322 b) and c), the same assets pass again on death in the direct line or between spouses (including adoptive parents and children), without having left the estate of the beneficiary who paid, the new tax on those assets is reduced by 10% for each full year missing to complete the 5 years.

2.11 Limitation period (arts. 157, 326)

ARBA's powers to assess and collect prescribe after 5 years (art. 157). For ITGB, the period does not run if a succession that should have been opened in PBA courts under CCyC art. 2336 (last domicile of the deceased) was opened elsewhere, or if a gift deed omitted or replaced the beneficiary's real PBA domicile. In those cases the 5 years start on 1 January of the year after the succession is correctly opened in PBA or the domicile is correctly stated (art. 326).

2.12 Penalties and interest

The CF's general rules apply (RN 22/2013 art. 18):

• Late payment interest accrues automatically from the due date at an annual rate not exceeding the Banco de la Provincia de Buenos Aires current account overdraft rate increased by up to 100% (CF art. 96). The rate in force is set by ARBA resolutions (RN 10/24 and RN 33/25 are listed on ARBA's ITGB procedure page) that are not in the guide's sources.
• Omission of tax: fine of 5% to 50% of the unpaid tax (CF art. 61).
• Breach of formal duties (for example, not filing on time): fine of ARS 24,365 to ARS 3,754,575 (about US$ 15.58 to US$ 2,401), without prior demand (CF art. 60, text per Law 15.558).

3. 2026 figures

3.1 Minimum non taxable amounts 2026

ARBA's FAQ states: "If these amounts are not exceeded, payment does not apply, but the obligation to report the gratuitous transfer continues. Filing the sworn return is mandatory in all cases. Where no payment applies, the system issues a filing certificate with no amount payable."

Note that grandparents and grandchildren ("otros ascendientes y descendientes") get the lower minimum of ARS 5,606,568, even though they use the more favourable "other ascendants and descendants" rate column.

Whole amount taxed above the minimum. Art. 306 excludes enrichments whose "total amounts" do not exceed the minimum; it does not provide for deducting the minimum when it is exceeded. The rate scale in Law 15.558 art. 47 starts at ARS 0. The fundamentos of Law 14.044 say expressly that above the threshold "the taxpayers must pay on the totality of what is transferred". The result is a cliff: a child receiving ARS 23,343,337 pays nothing, but a child receiving ARS 23,400,000 pays tax on the full ARS 23,400,000 (see Example 4 in section 6).

3.2 Other 2026 amounts

3.3 The four rate scales (Law 15.558 art. 47)

Tax = fixed amount (cuota fija) + marginal rate × (taxable base − bracket floor). The "% sobre excedente límite mínimo" is the percentage applied to the excess over the bracket floor ("Over" column). The same scales are published on ARBA's "TGB Tabla de Alícuotas" page, which states that they are the values of art. 47 of the Ley Impositiva 2026.

Kinship groups used by the law:

• Scale 1: progenitores, hijos/as y cónyuge (parents, children and spouse).
• Scale 2: otros ascendientes y descendientes (grandparents, grandchildren and further).
• Scale 3: colaterales de 2° grado (siblings).
• Scale 4: colaterales de 3° y 4° grado, otros parientes y extraños/as, including legal entities (uncles and aunts, nephews and nieces, first cousins, in-laws and other relatives, unrelated people, companies and foundations).

Collateral degrees are counted under CCyC art. 533: generations up from one person to the common ancestor and down to the other. Siblings are 2nd degree, uncles and nephews 3rd, first cousins 4th. Relatives by marriage (for example a son-in-law or stepchild) are not mentioned in the scale headings, so they fall in scale 4 as "otros parientes" unless ARBA treats them differently (unconfirmed).

Scales 1 and 2: parents, children, spouse; other ascendants and descendants

Scales 3 and 4: collaterals, other relatives and strangers

Bracket floors and fixed amounts in USD (MEP ARS 1,563.90, rounded to the dollar) (unconfirmed)

Because the scale 1 minimum (ARS 23,343,337) is above the first two bracket ceilings, the first two scale 1 brackets never apply in practice: any taxable base of a parent, child or spouse is in the third bracket or higher.

4. Filing and payment

4.1 Deadlines

Days are working days. CF art. 3 provides that all periods expressed in days in the Code and related rules count only working days unless otherwise stated. So "15 days" in art. 322 means 15 working days.

Website outage. If ARBA's website is down for the whole due date, the return may be filed the next day after the problem is fixed; ARBA reports outages within 48 hours on its site (RN 22/2013 art. 12).

Past extension. Decree 368/2025, listed on ARBA's ITGB procedure page, extended to 29 April 2025 the ITGB filing and payment deadlines falling between 6 and 31 March 2025 for taxpayers with fiscal domicile in the district of Bahía Blanca. The decree text is not in the guide's sources (unconfirmed).

4.2 Instalments

• Law: the tax may be paid in up to 36 equal, consecutive monthly instalments, bearing interest at the Banco de la Provincia de Buenos Aires 30 day discount rate; ARBA may require guarantees in special cases (CF art. 321 bis, added by Law 14.553, first paragraph amended by Law 14.983).
• Regulation: RN 22/2013 art. 2 bis (text per RN 5/2018) fixes the maximum number of instalments by tax amount (table below). ARBA's procedure page describes RN 69/2014 as allowing up to 6 instalments, and RN 5/2018 as allowing up to 36.
• How to request: RN 22/2013 art. 2 bis requires the taxpayer to appear in person at ARBA's Stamp Tax and Gratuitous Transfer Department in La Plata. RN 38/2020 (dated 2 July 2020, in force from 1 July 2020) added a web channel through ARBA's "Sistema Integral de Reclamos y Consultas" (SIRyC), using CUIT and CIT, uploading the documents; the option must be selected within 5 working days or before the general due date, whichever is earlier. RN 38/2020 art. 8 says the web channel complements the existing ones.
• Before selling: all instalments must be paid off before or at the same time as any act of disposal of the inherited or gifted assets (RN 22/2013 art. 2 bis).
• Missed instalment: within 30 calendar days the taxpayer may ask the department for a recalculation with CF art. 96 interest; otherwise ARBA issues an enforcement title (RN 22/2013 art. 2 bis).

Maximum instalments by tax payable (RN 22/2013 art. 2 bis, text per RN 5/2018)

These peso bands date from 2018 and have not been updated in the version published by ARBA. In 2026 terms, any tax of ARS 7,500,000 (about US$ 4,796) or more qualifies for the full 36 instalments (unconfirmed).

The interest rate on instalments (Banco Provincia 30 day discount rate) is not in the guide's sources (unconfirmed).

4.3 Third party duties (CF art. 324 and RN 22/2013)

CF art. 324 makes the tax a precondition for the transfer chain. Judges, officials, insurance companies and notaries must require proof that the return was sent and, where due, that the tax was paid; otherwise they must inform ARBA. Without that proof (or a report to ARBA), none of the following may proceed:

• a) notaries issuing testimonies of declarations of heirs (declaratorias de herederos), partition deeds (hijuelas), gift deeds or other acts;
• b) registries recording declarations of heirs, wills or transfers;
• c) judges authorising registration, delivery of assets or release of funds;
• d) public agencies authorising deliveries, withdrawals or transfers;
• e) banks, insurers and other persons delivering or transferring the assets.

ARBA may also demand provisional payments on account (art. 324).

RN 22/2013 (11 June 2013, in force from its date, art. 22) sets the details:

ARBA may intervene as a party in court and administrative files (CF art. 325; RN 22/2013 art. 14) and may itself ask the court to open a succession (RN 22/2013 art. 15; Decree 63/2011 art. 15). For safe deposit boxes, the opening must be notified to ARBA at least 3 working days in advance and ARBA officials draw up an inventory (Decree 63/2011 art. 7; RN 22/2013 art. 20).

7. Interaction with national taxes and the Civil and Commercial Code

7.1 Income tax (Ganancias)

• Exempt: "las donaciones, herencias, legados" are exempt from income tax (Income Tax Law, t.o. 2019, art. 26 s)). Receiving an inheritance or gift is not taxable income for the recipient.
• Carryover basis: for income tax purposes, the heir, legatee or donee takes as acquisition value the tax value the asset had for the predecessor, and as acquisition date the date it entered the predecessor's estate; if that value cannot be determined, market value at the transfer date as regulated (ITL art. 4). A later sale by the heir computes gain from the deceased's tax cost.
• Undivided estate: the estate (sucesión indivisa) is an income taxpayer for income earned until the declaration of heirs or validation of the will (ITL art. 36); from then until approval of the partition, heirs add their share of the estate's income to their own (ITL art. 37).
• The 2026 changes to the taxation of real estate gains made by Law 27.802 are described on the guide's individuals tax page; their effect on sales of inherited property is not analysed here (unconfirmed).
• Gift to a company: for a company receiving a gift, the sources do not confirm whether art. 26 s) applies to entities (unconfirmed).

7.2 Personal assets tax (Bienes Personales)

What the downloaded text of Law 23.966 Title VI shows:

• Undivided estates are taxpayers on assets held on 31 December of each year falling between death and the declaration of heirs (or validation of the will) (art. 17). Estates "radicadas en el país" pay on worldwide assets; those "radicadas en el exterior" on Argentine assets only.
• After that, each heir includes the assets in their own return at 31 December. The minimum taxable amount for fiscal period 2025 was ARS 384,728,044.57 and the home exclusion threshold ARS 1,346,548,155.99 (ARCA "Qué es" page); the 2026 figures are not in the sources (unconfirmed).
• Gift of bare ownership with reserved usufruct: the person who gives away the bare ownership must keep computing the full value of the property (art. 22). This mirrors ITGB art. 315(13), which treats such a gift as a transfer of full ownership.
• Non resident owners: paid by the Argentine holder or administrator as a single payment (art. 26), see Example 3.
• There is no credit between ITGB and personal assets tax in the sources.

7.3 Stamp tax

Stamp tax paid on an act caught by an art. 308 presumption counts as a payment on account of ITGB (CF art. 308). Stamp tax treatment of gift deeds themselves is not analysed in this page (unconfirmed). The CF tax on judicial fees (tasa de justicia) for successions is also outside the sources (unconfirmed).

7.4 Civil and Commercial Code basics (dólar MEP selling rate (dolarapi.com))

• Opening of the succession: death opens the succession and transfers the estate to those called by will or law (CCyC art. 2277). Heirs hold the deceased's rights jointly and undivided from death and answer for debts with the assets received (art. 2280).
• Court: the judge of the deceased's last domicile (art. 2336); in international cases, also the judges where Argentine real estate is located, for that real estate (art. 2643).
• Applicable law: the law of the deceased's domicile at death; Argentine law for real estate in Argentina (art. 2644). Foreign wills are formally valid if they comply with the law of the place, domicile, habitual residence or nationality of the testator, or Argentine forms (art. 2645).
• Intestate heirs: descendants, ascendants, spouse and collaterals up to the 4th degree; failing them, the state where the assets are located (art. 2424). Children inherit in equal shares (art. 2426). A spouse inheriting with descendants gets the same share as a child of the deceased's own (propio) assets but no share of the deceased's half of community (ganancial) assets (art. 2433).
• Forced heirship (legítima): descendants, ascendants and the spouse cannot be deprived of their reserved portion by will or by lifetime gifts (art. 2444). Reserved portions: two thirds for descendants, one half for ascendants, one half for the spouse (art. 2445), computed on the net estate at death plus computable gifts. The testator may add up to one third of the reserved portions as an extra for a descendant or ascendant with a disability, including through a trust (art. 2448). The reserved portion cannot be waived before the succession opens (art. 2449).
• Form of gifts: gifts of real estate, registrable movables and periodic or life payments must be made by public deed, on pain of nullity (art. 1552); manual gifts of non registrable movables and bearer securities are made by delivery (art. 1554).

Note: these articles were checked in the Infoleg updated text of the CCyC held in the guide's sources; later amendments to the succession book are not shown there (unconfirmed).

8. Other provinces

The guide's downloaded sources for this page cover only the Province of Buenos Aires. Anything below is a pointer for further checking, not a statement of current law:

• Entre Ríos: the Entre Ríos Código Fiscal text held in the guide's sources (t.o. 2022, from the provincial tax agency ATER) contains no gratuitous transfer tax title, yet the ATER website menu captured in the guide's sources lists an item "Transmisión Gratuita de Bienes". Whether Entre Ríos currently levies such a tax, and under which law, is not verified (unconfirmed).
• Corrientes: the updated Corrientes Código Fiscal in the guide's sources refers to the "Impuesto a la transmisión gratuita de bienes" in its rules on judicial fees in successions. This may be a legacy reference to an abolished tax (unconfirmed).
• City of Buenos Aires and all other provinces: no information in the sources (unconfirmed).

COMPARISON: to be sourced by editor

10. Timeline of norms (1973 to 2026)

Step by step

Who files: each beneficiary (contribuyente), or a voluntary, legal or judicial representative (ARBA procedure page). Parents file for minor children as legal representatives.

Where: online at ARBA's "TGB, Transmisión Gratuita de Bienes" application. The return is the form R-550G (model in Annex I of RN 91/10, per RN 22/2013 art. 2).

Cost: ARBA's procedure page states that the procedure itself has no cost. Notary, court, appraisal and registry fees are separate and are not covered by the sources (unconfirmed).

1. Get a CIT. Obtain ARBA's Clave de Identificación Tributaria (CIT), linked to a CUIT, CUIL or CDI (RN 22/2013 art. 11). A foreign beneficiary without any Argentine tax ID first needs a CDI or CUIT from the national tax agency ARCA (unconfirmed).
2. Identify the taxable event and date. Date of death (inheritance), acceptance (gift) or public deed (Decree 63/2011 art. 4), collection (insurance) (CF art. 314).
3. Check for exemption. If the transfer is exempt under CF art. 320, no return is filed (RN 22/2013 art. 2), but the notary records the exemption and courts, insurers and registries report it (RN 22/2013 arts. 3, 6 to 8).
4. List and value the assets received by this beneficiary, using CF art. 315 (for PBA real estate, the higher of fiscal valuation × 24.8370 and market value). Non PBA domiciled beneficiaries list only PBA assets (art. 318 b)), but see section 7.1 on the rate.
5. Deduct and exclude debts, funeral expenses up to ARS 1,141,448, legacies (for heirs) and the other items in CF art. 317.
6. Aggregate all gratuitous transfers to the same beneficiary in the last 5 years (CF art. 321).
7. Compare with the minimum (ARS 23,343,337 or ARS 5,606,568). Below it: file anyway; the system issues a certificate with no tax (ARBA FAQ).
8. File the return online: log in with CUIT and CIT; menu "Presentaciones", then "Presentación DDJJ originales", then "Generar nueva DDJJ"; enter the declarant, the instrument giving rise to the enrichment, all persons involved (including the deceased), and the assets; then "Declarar" (ARBA procedure page).
9. Download the documents offered: "Liquidar" for the payment form; "Emisión de Constancia de Presentación" (filing certificate showing date, declared amount and reason); "Emisión de Formulario DDJJ" (detail by beneficiary and asset) (ARBA procedure page).
10. Pay in one instalment at Banco de la Provincia de Buenos Aires or other authorised entities (RN 22/2013 art. 2), or request instalments through SIRyC (RN 38/2020) or in person (RN 22/2013 art. 2 bis) before the due date.
11. Give the certificate and payment receipt to the notary, judge, registry, bank or insurer, who will check that the return matches the deed or court file (RN 22/2013 arts. 3 to 8).
12. Keep the records. Any later sale of the asset will require them again (RN 22/2013 art. 9). Keep them at least 5 years, and longer where art. 326 suspends limitation (unconfirmed).

Worked examples

All examples use the 2026 rules (taxable event in 2026) and the scales in section 3.3. USD at MEP ARS 1,563.90 (unconfirmed).

Example 1: a child inherits a house in Buenos Aires province, ARS 120,000,000

Facts. A widowed parent domiciled in La Plata dies in 2026 leaving a house in Pilar (PBA) to an only child domiciled in PBA. The fiscal valuation (avalúo fiscal) of the house is assumed to be ARS 3,500,000; an appraisal gives a market value of ARS 120,000,000. No debts; funeral expenses of ARS 900,000 with invoice. The deceased owned other property, so the home exemption does not apply. All figures except the 2026 legal amounts are assumptions for illustration.

Step 1: value of the house (CF art. 315(1)). Fiscal valuation × coefficient = 3,500,000 × 24.8370 = ARS 86,929,500. Market value = ARS 120,000,000. The higher applies: ARS 120,000,000 (US$ 76,731).

Step 2: deductions (art. 317). Funeral expenses ARS 900,000 are within the ARS 1,141,448 cap. Taxable base = 120,000,000 − 900,000 = ARS 119,100,000.

Simplification: for clarity the calculation below uses ARS 120,000,000 (no funeral deduction). With the deduction, the base is ARS 119,100,000 and the tax falls by 900,000 × 2.053% = ARS 18,477.

Step 3: minimum. ARS 120,000,000 > ARS 23,343,337 (child). The whole amount is taxed.

Step 4: scale 1 bracket. Over ARS 85,611,202 up to ARS 171,222,431: fixed amount ARS 1,484,713, rate 2.053% on the excess over ARS 85,611,202.

Step 5: payment. Due within 15 working days of the court request to register the house in the child's name, or 24 months after death if earlier (CF art. 322 b)). A tax of ARS 2,190,715 falls in the ARS 2,000,000 to 2,500,000 band: up to 25 instalments (RN 22/2013 art. 2 bis), plus interest. If the child wants to sell the house, all instalments must be paid first.

Variation: the same house to a grandchild. Scale 2, same bracket: 2,170,458 + 34,388,798 × 2.855% = 2,170,458 + 981,800.18 = ARS 3,152,258.18 (US$ 2,015.64). The grandchild's minimum is only ARS 5,606,568.

Example 2: a gift of ARS 30,000,000 to a nephew (and to others, for comparison)

Facts. An aunt domiciled in the City of Buenos Aires gives ARS 30,000,000 (US$ 19,183) by bank transfer to a nephew domiciled in Mar del Plata (PBA). The nephew accepts it on the day of transfer. No other gifts to the nephew in the past 5 years.

Nexus. The beneficiary is domiciled in PBA, so the tax applies even though the donor and the money were in the City (CF arts. 306, 318 a)). The donor's domicile is irrelevant.

Kinship. A nephew is a 3rd degree collateral (CCyC art. 533): scale 4.

Minimum. ARS 30,000,000 > ARS 5,606,568: the whole amount is taxed.

Bracket. Over ARS 21,402,794 up to ARS 42,805,615: scale 4 fixed amount ARS 860,607, rate 4.097%.

Deadline. 15 working days from acceptance (CF art. 322 a)). Instalments: ARS 1,212,834.53 is in the ARS 1,100,000 to 1,220,000 band: up to 21 instalments.

Same ARS 30,000,000 gift to other beneficiaries domiciled in PBA:

A partner in a non marital union (unión convivencial) is not a "cónyuge" in the text of art. 47, so on the wording of the scale they fall in scale 4 (unconfirmed).

If the nephew lived in the City of Buenos Aires instead. Cash held in the City is not situated in PBA (CF art. 309 i)), and the nephew would not be domiciled in PBA. No PBA tax would arise. The City of Buenos Aires tax rules are outside this page's sources (unconfirmed).

Example 3: an heir domiciled abroad inherits Buenos Aires province property

Facts. A parent domiciled in Madrid dies in 2026. The only child, also domiciled in Spain, inherits (a) an apartment in Mar del Plata (PBA) with a market value of ARS 200,000,000 (US$ 127,885), higher than fiscal valuation × 24.8370, and (b) a Spanish bank account equivalent to ARS 150,000,000. No debts.

Jurisdiction and law. Under CCyC art. 2643, Argentine judges where the real estate is located are competent for the Argentine real estate, and under art. 2644 Argentine law governs real estate situated in Argentina, while the rest of the succession follows the law of the deceased's last domicile (Spain). In practice the heir will need an Argentine succession proceeding, or recognition of the foreign one, to register the apartment. Decree 63/2011 art. 3 allows ARBA, when a succession processed in another jurisdiction is registered in PBA, to rely on certificates of the court clerk for PBA assets.

Nexus. The heir is not domiciled in PBA, so only the PBA apartment is taxable (CF art. 318 b)).

Rate: two readings. CF art. 321 says the rate is set "taking into account all assets received by the beneficiary, in the Province and/or outside it, as the case may be". The sources do not show how ARBA applies this to a non domiciled heir (unconfirmed). Both readings:

Reading B's pro rata method is one possible way to apply art. 321; the law does not describe the mechanics.

Foreign tax credit. If Spain levies inheritance tax on the apartment, the second paragraph of CF art. 321 allows a credit only for tax paid elsewhere on assets situated outside PBA, and only for a PBA domiciled beneficiary whose PBA tax increased because of those assets. It does not relieve Spanish tax on the PBA apartment. Any relief in Spain is a question of Spanish law. Argentina's tax treaties in the guide's sources cover income and capital taxes; no inheritance tax treaty appears in the sources (unconfirmed).

Practicalities. The heir needs a CDI or CUIT and a CIT to file (RN 22/2013 art. 11); a local representative with a power of attorney may file (ARBA procedure page). The notary or court will not register the apartment without the ITGB certificate and payment (CF art. 324). Selling the apartment later requires the same proof (RN 22/2013 art. 9). Until the declaration of heirs, the undivided estate is the personal assets taxpayer for the apartment as an estate "radicada en el exterior" (Law 23.966 art. 17 b)); afterwards the non resident heir is. The national personal assets tax for non residents is paid by the person in Argentina who holds, administers or co owns the asset as a single and final payment (Law 23.966 Title VI art. 26; rate 0.50% for 2019 onwards per the Infoleg note on Law 27.541 art. 31).

Example 4: the minimum cliff, and a PBA resident inheriting foreign assets

Part A: cliff. A child domiciled in PBA receives a gift of ARS 23,343,337 from a parent: no tax (equal to, not above, the minimum). Return still required. If the gift is ARS 23,400,000 instead:

An extra ARS 56,663 of gift (US$ 36) creates ARS 380,111 of tax. Splitting the gift over several years does not help within 5 years (CF art. 321).

Part B: PBA resident receives foreign assets. A daughter domiciled in San Isidro (PBA) inherits from her father, domiciled in Montevideo, a Uruguayan bank account of US$ 100,000. Assume the Banco de la Nación Argentina buying rate on the date of death is ARS 1,500 per US$ (a hypothetical figure; the actual BNA buying rate on that date must be used under CF art. 315(3)) (unconfirmed).

• Value: 100,000 × 1,500 = ARS 150,000,000.
• Nexus: the beneficiary is domiciled in PBA, so the total enrichment is taxed, even though no asset is in Argentina (CF art. 318 a)).
• Scale 1, bracket over ARS 85,611,202: 1,484,713 + (150,000,000 − 85,611,202) × 2.053% = 1,484,713 + 1,321,902.02 = ARS 2,806,615.02 (US$ 1,794.63 at MEP).
• Credit: if a similar tax was paid in another jurisdiction on this account, it can be credited up to the increase in PBA tax due to the account (here the whole PBA tax, since the account is the only asset) (CF art. 321, second paragraph). How ARBA verifies foreign payments is not in the sources (unconfirmed).
• Practical enforcement: no Argentine court, notary or registry is involved, so the art. 324 gatekeeping does not operate. The obligation exists nonetheless, and limitation starts to run only under the general rules (CF arts. 157, 326). The money will appear on the heir's national personal assets return at 31 December (Law 23.966 art. 17 a)), which may be how the transfer becomes visible (unconfirmed).

Practical traps

1. "No inheritance tax in Argentina" is wrong for PBA. The national tax is gone, but PBA residents and owners of PBA assets are within the ITGB.
2. The beneficiary's domicile, not the donor's, drives the tax. A PBA resident receiving a gift from a relative in the City of Buenos Aires or abroad is taxed on it (Example 2, Example 4B).
3. Cliff at the minimum. Exceed the minimum by one peso and the whole amount is taxed (section 3.1).
4. Five year aggregation. Splitting gifts to the same person over time does not reset the minimum or lower the rate within 5 years (CF art. 321).
5. File even when no tax is due. Notaries, courts and registries demand the filing certificate even below the minimum (RN 22/2013 arts. 3, 4, 6 to 8). Without it the declaration of heirs cannot be registered and the property cannot be sold.
6. Sale of inherited property years later. The buyer's notary will ask for the ITGB return and payment for the original inheritance (RN 22/2013 art. 9). Unfiled ITGB from years ago can block a sale.
7. "Sales" within the family. Sales to children, to companies owned by descendants, or purchases in a minor child's name are presumed gifts (CF art. 308). Keep proof of payment and source of funds.
8. Withdrawals before death. Cash withdrawals or receipts above ARS 2,945,044 in the 60 days before death are presumed part of the estate unless their use is justified (CF art. 310 c), d)).
9. Bare ownership with reserved usufruct is taxed as a gift of full ownership (CF art. 315(13)), and the donor keeps paying personal assets tax on the full value (Law 23.966 art. 22).
10. Company contributions between parents and children (formation, capital increases, dissolutions) are presumed gratuitous (CF art. 308 f)).
11. Shares in non PBA companies can be partly taxed for a non PBA beneficiary in proportion to the company's PBA assets (CF art. 309 m), n)).
12. Opening the succession outside PBA when the deceased was domiciled in PBA suspends the limitation period indefinitely (CF art. 326).
13. Real estate value is the higher of market and coefficient adjusted fiscal value (CF art. 315(1), text per Law 15.558). Using fiscal valuation alone understates the base.
14. Instalments must be requested before the due date. After it, only cash payment with interest (RN 22/2013 art. 2 bis), and all instalments must be cleared before selling.
15. Grandchildren get the low minimum (ARS 5,606,568) even though their rate column is favourable.
16. Life insurance paid to a beneficiary other than the policyholder is generally within the tax unless it fits Decree 63/2011 art. 5; insurers will not pay without the certificate (RN 22/2013 art. 7).
17. Simulated sales reversed by a counter document: from 2026, the restitution is taxable unless the counter document is transcribed in the instrument and shows the recognition is onerous (CF arts. 306, 308 bis).

Recent changes

• 1 January 2026, Law 15.558 (BO 15 December 2025):
• new 2026 minimums: ARS 23,343,337 (parents, children, spouse) and ARS 5,606,568 (others) (art. 48);
• new 12 bracket scales for the four kinship groups (art. 47);
• new amounts for the 60 day presumption (ARS 2,945,044), funeral expenses (ARS 1,141,448), home exemption (ARS 1,154,400) and business exemption (ARS 421,510,967 and ARS 16,900,450) (arts. 49 to 52);
• real estate in PBA now valued at the higher of coefficient adjusted fiscal valuation and market value (CF art. 315(1), law art. 124); the 2026 coefficient is 24.8370 for urban property (art. 41);
• new taxation of restitutions on recognition of simulation, unless an onerous counter document is transcribed (CF arts. 306, 308 bis, 324 bis);
• formal duty fines updated to ARS 24,365 to ARS 3,754,575 (CF art. 60). The 2025 figures that these replaced are not in the guide's sources, so the size of the increase cannot be stated (unconfirmed).
• 2025, Decree 368/2025: Bahía Blanca deadline extension (see above) (unconfirmed).
• 13 May 2026: ARBA updated its ITGB filing procedure page (steps in section 5).

Pending changes

• Market value guidelines. CF art. 315(1) and (2) refer to "pautas que se determinen en la reglamentación" (guidelines to be set by regulation) for market value. The sources contain no 2026 ARBA regulation of these guidelines; Decree 63/2011 arts. 6 and 10 (self declared market value, ARBA appraisers) predate the 2026 wording (unconfirmed).
• Simulation rules. Arts. 308 bis and 324 bis are new; no implementing ARBA resolution is in the sources (unconfirmed).
• Collection regimes. RN 22/2013 arts. 3 and 7 apply "until the relevant collection regimes are implemented" for notaries and insurers. No such regimes are in the sources (unconfirmed).
• Double taxation between jurisdictions. CF art. 327 authorises the PBA Executive to issue rules and sign agreements to avoid double taxation with other jurisdictions. No such agreement is in the sources (unconfirmed).
• Rate for non PBA beneficiaries. The interplay between art. 318 b) and the first paragraph of art. 321 is unclear (Example 3) (unconfirmed).
• Regulations citing old article numbers. Decree 63/2011 cites Law 14.044 articles and the former Civil Code; it has not been updated in the version published by normas.gba.gob.ar (unconfirmed).
• Instalment table. The RN 22/2013 table uses 2018 peso amounts (unconfirmed).

FAQ

1. Does Argentina have an inheritance tax? Not at national level. The national tax of Law 20.632 (1973) was repealed by Law 21.282 (1976). The Province of Buenos Aires levies its own gratuitous transfer tax (ITGB) under CF arts. 306 to 327, and other provinces are not covered by the sources (unconfirmed).

2. I live in the City of Buenos Aires (CABA). Does the PBA tax apply to me? Only if you receive assets situated in PBA (for example a house in Tigre or a car registered in PBA), or shares in companies to the extent of their PBA assets (CF arts. 309, 318 b)). A gift of cash held in CABA to a CABA resident is outside the PBA tax. CABA's own rules are outside the sources (unconfirmed).

3. I live abroad and inherited an apartment in Mar del Plata. What do I owe? ITGB on the apartment's value (higher of market and fiscal valuation × 24.8370), using the scale for your kinship. You must file the return and pay before the apartment can be registered in your name or sold (CF arts. 318 b), 324). See Example 3 for the open question on the rate.

4. Is the minimum a deduction, like an allowance? No. If the total received exceeds the minimum, the whole amount is taxed from zero (CF art. 306; Law 14.044 fundamentos; scale starting at ARS 0 in Law 15.558 art. 47).

5. Do I have to file if I receive less than the minimum? Yes. ARBA's FAQ and RN 22/2013 art. 2 require the return in all non exempt cases; the system issues a certificate with no tax due. Notaries and courts will ask for it.

6. When is the tax due on an inheritance? Within 15 working days of the judicial request to register or deliver the assets, or 24 months after death, whichever is earlier (CF arts. 3, 322 b)). In any case before or at the time of any registration, delivery or sale (CF art. 324).

7. Can I pay in instalments? Yes, up to 36 monthly instalments with interest, depending on the amount of tax, requested before the due date through ARBA's SIRyC or in person (CF art. 321 bis; RN 22/2013 art. 2 bis; RN 38/2020).

8. Is the family home exempt? Only on death, to the spouse, ascendants or descendants (or their spouses), if it is the deceased's only property, urban, entirely used as the family home, and its fiscal valuation does not exceed ARS 1,154,400 in 2026 (CF art. 320(6); Law 15.558 art. 51). A separate exemption covers homes registered under the CCyC housing protection regime (art. 320(5)).

9. Do I pay income tax on an inheritance? No. Inheritances, legacies and gifts are exempt (ITL art. 26 s)). When you later sell the asset, your cost for income tax is the deceased's tax value (ITL art. 4).

10. Can I avoid the tax by "selling" property to my children for a token price? Sales to forced heirs, to companies of descendants, and purchases in a minor's name are presumed gratuitous unless you prove otherwise (CF art. 308). Stamp tax paid counts on account.

11. What if I already paid inheritance tax abroad? A PBA domiciled beneficiary can credit tax paid in another jurisdiction on assets situated there, up to the PBA tax attributable to those assets (CF art. 321). There is no credit for foreign tax on PBA assets.

12. Does a company receiving a donation pay ITGB? Yes, legal entities are taxpayers (CF arts. 306, 318) and use scale 4 ("incluyendo personas jurídicas", Law 15.558 art. 47), unless an art. 320 exemption applies (public bodies, qualifying non profit institutions).

13. Does a life insurance payout count? Generally yes, from the date of collection, unless it fits one of the Decree 63/2011 art. 5 exclusions (own policy, statutory indemnity substitute, guarantee, compensation for own damage). Insurers check compliance before paying (RN 22/2013 art. 7).

Primary sources

• PBA Código Fiscal, Law 10.397 (t.o. 2011), updated text, Title V arts. 306 to 327, and arts. 3, 60, 61, 96, 157, 263
• PBA Law 15.558, Ley Impositiva 2026, provincial Boletín Oficial No. 30.139 of 15 December 2025, arts. 41, 47 to 52, 122 to 125, 186, and Decree 2945/2025
• ARBA, "TGB, Tabla de Alícuotas" (art. 47 Ley Impositiva 2026)
• ARBA FAQ on scope and minimum non taxable amount, updated 26 January 2026
• ARBA procedure guide, "Transmisión Gratuita de Bienes, Declaración Jurada", updated 13 May 2026
• ARBA RN 22/2013 with amendments by RN 69/2014 and RN 5/2018
• ARBA RN 38/2020, SIRyC web channel
• ARBA, Normativas vigentes, special regimes index (ITGB section 6)
• PBA Decree 63/2011, text and record
• PBA Law 14.044, fundamentos
• Infoleg record, Law 20.632
• Infoleg record, Law 21.282
• Civil and Commercial Code, Law 26.994, updated text, arts. 533, 1552, 1554, 2277, 2280, 2336, 2424, 2426, 2433, 2444 to 2449, 2643 to 2645 (; original text)
• Income Tax Law, t.o. 2019, arts. 4, 26 s), 36, 37
• Law 23.966 Title VI, personal assets tax, updated text, arts. 17, 22, 24, 26
• ARCA, "¿Qué es el Impuesto sobre los Bienes Personales?" (2023 to 2025 minimums)

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