How to Sell Your Property in Argentina: A Step-by-Step Guide
Selling property in Argentina is a unique experience where real estate is traditionally valued and transacted in US Dollars (USD), despite the local currency being the Peso. In 2026, the market has seen significant changes due to major tax reforms and the return of mortgage credit.
Step 1: USD Valuation and “COTI”
In Argentina, the first step is obtaining a professional appraisal (tasación). Because of historical inflation, almost all real estate is priced in USD.
During the initial phase, your agent will:
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Generate the COTI: You must obtain a “Property Transfer Information Code” (COTI) from the tax authority (ARCA, formerly AFIP) for any sale above a certain threshold. You cannot legally market the property without it.
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Commission: Real estate agent fees typically run between 3% and 4% of the sale price (plus 21% VAT).
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Listing: Properties are primarily listed on portals like ZonaProp and Argenprop.
Step 2: Legal and Administrative Readiness
Argentina’s legal system requires a Public Deed for all real estate transfers. You must prepare a “legal pack” for the buyer’s notary (Escribano).
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Título de Propiedad: The original title deed.
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Boletas de Impuestos: Proof that municipal taxes (ABL or Inmobiliario) and utility bills are paid.
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Expensas: If the property is an apartment, a certificate from the building administration is required to show you are up to date on maintenance fees.
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Foreign Sellers: If you are a non-resident, you must appoint a local tax representative (Representante Fiscal) to handle the tax filings on your behalf.
Step 3: The Boleto de Compraventa
Once an offer is accepted, it is common (though not mandatory) to sign a preliminary contract called a Boleto.
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The Down Payment: The buyer typically pays 30% to 50% of the total price at this stage.
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The Penalty: If the buyer backs out, they forfeit this deposit. If you back out, you are legally required to pay the buyer double the deposit amount.
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Currency: The contract will specify that payment must be made in USD “billete” (physical bills) or via an international wire transfer.
Step 4: The Role of the Escribano
In Argentina, the buyer has the right to choose the Notary Public (Escribano). The Notary is an impartial official who performs the title search and ensures there are no liens (inhibiciones) against you or the property.
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Closing Costs: While the buyer pays most of the Notary’s fees, the seller is responsible for the costs of obtaining the necessary certificates and clearances.
Step 5: Major 2026 Tax Changes
As of January 1, 2026, the tax landscape in Argentina has been significantly simplified by new legislation (Law No. 27,802).
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ITI Abolished: The old 1.5% Property Transfer Tax (ITI) has been repealed.
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Capital Gains Exemption: Under the 2026 reforms, many gains from the sale of properties by individuals are now exempt from Income Tax, effectively creating a tax-free sales regime for many natural persons.
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Primary Residence: Selling your primary home remains tax-exempt if the proceeds are reinvested in another home.
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Stamp Tax (Impuesto de Sellos): This remains the primary tax. It ranges from 2% to 4% of the deeded value and is traditionally split 50/50 between the buyer and the seller.
Step 6: The Escritura (Final Deed)
The closing occurs at the Notary’s office.
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The Signature: Both parties sign the Escritura Pública.
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Payment: The balance (usually 50-70%) is paid. In 2026, with the return of mortgage credit, some of this may come from a bank, though USD cash remains the “gold standard.”
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Handover: You hand over the keys and the physical possession of the property.
Summary of Seller Costs (2026)
| Expense | Estimated Cost |
| Real Estate Commission | 3% – 4% (+ VAT) |
| Stamp Tax (Sellos) | 1% – 2% (Seller’s half) |
| Notary Certificates | ~$300 – $600 USD |
| Capital Gains Tax | 0% (for many individuals under 2026 law) |
Congratulations! You have successfully navigated the Argentine “USD Market” and sold your property.
