Paying and owning

Buy Land in Argentina Through a Company or in Your Name

By Nico F. · Updated October 12, 2026 · Leer esta nota en español

General information, not legal, immigration or tax advice. Rules, exchange rates and prices change and every case has its own details. Before you pay, sign or apply for residency, check the current rules with an Argentine notary (escribano), lawyer or accountant.

Quick answer A foreigner can buy land in their own name or through an Argentine or foreign company. A company does not let you get around the limits of the rural land law: a company controlled by foreigners is treated as foreign, and using an Argentine front person to hide that is an unlawful sham (Law 26.737, arts. 3 and 6). For an urban lot, the choice is mostly about taxes, inheritance and paperwork, and it is wise to discuss it with an accountant and a lawyer before buying. On October 9, 2026, the Supreme Court provisionally suspended the repeal of the rural land law, according to press reports, and the situation may change.

Should you buy in your own name or through a company?

There is no general answer. What changes is:

Paperwork. In your own name, the buyer needs a CUIT (an Argentine tax ID) and little else. With a company, it has to be formed or registered, a representative named, its own CUIT opened and its beneficial owners shown.
Taxes. How holding and selling the land are taxed changes (see below).
Inheritance. Which law and which judge apply if the owner dies changes.
Limits of the land law and the border zone. They apply to individuals and to companies alike.

Does the rural land law apply to an urban lot?

No. Law 26.737 applies to rural land, which it defines as any parcel located outside the urban area (ejido urbano) (art. 1). A lot inside the urban area falls outside it. The risk is that a lot offered as a "lot" is outside the urban area and is rural land: confirm it with the municipality and the notary (escribano). Its current status is in Argentina's rural land law and foreigners.

Does a company let you get around the limits for foreigners?

No. The law treats as foreign ownership that of companies in which foreigners hold more than 51% of the capital or the majority of the votes, and also those controlled by a foreign company holding more than 25% (art. 3). It also reaches undeclared partners, convertible obligations and trusts with foreign beneficiaries. Interposing an Argentine person or company to hide foreign ownership is an unlawful and fraudulent sham (art. 6), and acts that violate the law are absolutely void (art. 7).

The implementing decree presumes a company foreign if more than 51% of its capital is foreign, unless proven otherwise (Decree 820/2016). How it applies to a specific structure is decided by the notary, and with the law in court dispute since its repeal by DNU 70/2023 (an emergency decree), it is wise to ask before signing. Using a company to avoid the limits on rural land is risky and is not recommended.

What is a foreign company, and how is it registered in Argentina?

The General Companies Law lets a foreign company carry out isolated acts in the country and appear in court (art. 118). If it will act on a regular basis or open a branch, it must prove its existence, set a domicile, register and appoint a representative. To take part in forming an Argentine company, it must register its documents with the Public Registry (art. 123). Whether a foreign company whose only asset is a lot in Argentina can limit itself to isolated acts, or must register or adapt (arts. 118, 123 and 124), is for the registry and the notary to decide in each case.

In the City of Buenos Aires, the Inspección General de Justicia (IGJ), the registry that oversees companies in the City of Buenos Aires unified the requirements in May 2026 (General Resolution 4/2026): a current certificate of existence, constitutive documents certified in the country of origin, a resolution appointing the representative and beneficial owner declarations, with restrictive review for companies from non-cooperative jurisdictions. What the registries and notaries in Río Negro, Neuquén and Chubut ask of a foreign company varies and may have changed, so ask the provincial registry before forming or registering one.

SAS or SRL?

The simplified stock company (SAS, Law 27.349) can be formed by one or more individuals or legal entities, with minimum capital of two minimum wages (arts. 34 and 40). It must have at least one administrator with actual domicile in the country, and foreign administrators must appoint a representative in Argentina (art. 51). The SRL (a limited liability company) is governed by the General Companies Law. The costs and timelines of each depend on the province, and there are no reliable official figures to publish.

Which taxes change?

Personal assets tax (bienes personales). A non-resident who owns assets in Argentina pays through a substitute taxpayer, with a single final payment, at a rate of 0.50% under the law (Law 23.966, art. 26). The substitute taxpayer is whoever holds or manages the asset in the country: if nobody does, an accountant should confirm how the obligation is met. If a foreign company directly owns unexploited real estate, or real estate used for rental, recreation or vacations, the law presumes it belongs to residents and doubles the rate. Shares of an Argentine company held by individuals or by companies abroad are paid by the company itself, at a rate of 0.50% and with a right of reimbursement (Law 23.966, article added after art. 25). Rates and scope may have changed: confirm them with an accountant.
Sale. The real estate transfer tax for individuals (title VII of Law 23.905) was repealed by Law 27.743 (art. 67). Since January 1, 2026, the gain of individuals and undivided estates, resident or not, on the sale of real estate located in Argentina and on the assignment of rights over it is exempt, as long as the transactions are those covered by art. 99 of the income tax law (the 15% cedular tax). The exemption comes from Law 27.802 (art. 192) and is regulated by Decree 406/2026 (art. 2). Someone who sells on a regular basis, or through a company, is not in that exemption and pays under the regime that applies to them.
Stamp tax and fees. These apply in both cases: see cost of buying land in Argentina and property taxes on land in Argentina.

In general terms, a company adds its own taxes and paperwork, and in your own name the buyer may stay within the sale exemption. That comparison should be made by an accountant with the facts of each case. Your home country's tax and reporting rules are outside this page; ask a tax adviser there.

What happens to the land if the owner dies?

Succession is governed by the law of the deceased's last domicile, but for real estate located in Argentina, Argentine law applies and Argentine judges have jurisdiction (Civil and Commercial Code, arts. 2643 and 2644). Argentine law reserves part of the estate for forced heirs: two thirds for descendants, half for ascendants and half for the spouse (art. 2445). Land held in your own name falls within that local succession. How a foreign company that owns real estate in Argentina would be treated in a succession is unresolved and can be challenged if it seeks to evade the forced share (arts. 12 and 144 of the Civil and Commercial Code): a lawyer should analyze it. See titling land if the owner died (in Spanish).

What does the notary ask of a company?

Its name, registration, CUIT, address, bylaws, activity, legal representatives, beneficial owners with verified identity, board, capital composition, declarations on politically exposed persons and a sworn statement of the source of funds (UIF Resolution 242/2023, art. 14; the UIF is the financial intelligence unit). Anyone acting as a representative must prove their authority with the power of attorney. In practice, foreign documents are usually presented apostilled and translated.

What about the border zone?

In a border security zone, Resolution 166/2009 treats as foreign a company formed abroad and also one formed in the country that is controlled by foreigners, by majority of capital or votes, or by a foreign company holding more than 25% (art. 7). Those companies need prior approval, except for the exceptions in arts. 14 and 16. A transfer of shares that gives control of a company that owns property in the zone also requires it (art. 8). The exemption for Argentine companies in urban centers (art. 15) does not cover those that the definition in art. 7 treats as foreign, nor rural property. See border security zone (in Spanish).

What is under discussion in 2026?

The validity of DNU 70/2023, which repealed Law 26.737, and the Supreme Court's provisional measure of October 9, 2026, according to press reports.
The requirements of provincial registries for foreign companies.
The current scope of the consent requirement in border zones.

Checklist before buying

Confirm with the notary whether the lot is inside the urban area and whether it is in a border zone.
If it is rural, check the current status of Law 26.737.
Ask an accountant how the land would be taxed under each structure.
Ask the provincial registry and the notary what they require from a foreign company.
Prepare apostilled and translated company documents.
Appoint a representative in Argentina and apply for the CUIT.
Ask a lawyer about inheritance.
Do not use a company to hide foreign ownership of rural land.

How to pay for the purchase is covered in paying for land in Argentina from abroad. For the CUIT, see CUIT for foreigners buying land in Argentina, and for the big picture, can foreigners buy land in Argentina? and buying land in Argentina as a non-resident.

Sources

Law 26.737 on rural land, updated text (in Spanish): argentina.gob.ar and Decree 820/2016 (in Spanish): argentina.gob.ar
General Companies Law 19.550, arts. 118, 123 and 124 (in Spanish): argentina.gob.ar
Inspección General de Justicia, General Resolution 4/2026 (in Spanish): colegio-escribanos.org.ar
Law 27.349 on simplified stock companies (in Spanish): argentina.gob.ar
Law 23.966, personal assets tax (in Spanish): argentina.gob.ar
Law 27.743, repeal of the real estate transfer tax, Official Gazette, July 8, 2024 (in Spanish): boletinoficial.gob.ar
Decree 406/2026, Official Gazette, June 1, 2026 (in Spanish): boletinoficial.gob.ar
Law 27.802, art. 192, income tax exemption on real estate (in Spanish): Colegio de Escribanos, March 6, 2026
Civil and Commercial Code of the Nation, arts. 2445, 2643 and 2644 (in Spanish): argentina.gob.ar
UIF Resolution 242/2023 (in Spanish): argentina.gob.ar
Resolution 166/2009, border security zones (in Spanish): argentina.gob.ar
Supreme Court measure on the land law, Infobae, October 9, 2026 (in Spanish): infobae.com