Argentina - Real Estate Going Global

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A foreign investor may invest in Argentine property directly or through a local corporation (sociedades anónimas), a local limited liability corporation (sociedad de responsabilidad limitada) or trusts.

At the national level, real estate rental income from properties located in Argentina is subject to a 35% income tax rate for legal entities and a scale based rate for residents.

A withholding tax regime is applicable when paying; both local and foreign tax payers.

Value added tax is applicable to rents exceeding the amount of ARS 1,500 and to construction works.

Rental incomes, as well as real estate developers are subject to Gross Revenue Tax.

A national tax on net wealth is levied on personal assets held by local or foreign individuals.

A tax on minimum hypothetical income is applicable to legal entities and individual owner of rural real estate.

Source : PWC

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Mots-clés : PwC