Who can buy

CUIT for Foreigners in Argentina: How to Get the Tax ID You Need to Buy Land

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 Since March 2, 2026, ARCA (Argentina's tax authority) no longer issues the CDI (Clave de Identificación, a tax ID for people without a CUIT or CUIL) to individuals. It replaced the CDI with the CUIT (Clave Única de Identificación Tributaria, the tax ID). A foreign resident without a DNI (the Argentine national ID) applies for the CUIT online, using the procedure called "Alta CUIT personas humanas, situaciones especiales" (CUIT registration for individuals, special situations). A non-resident applies through a representative who has an address in Argentina. CDIs issued earlier remain valid, but they are converted to a CUIT when any registered detail is changed. The property registry requires one of these IDs to record the deed.

Can you still get a CDI in Argentina? No, apply for a CUIT

ARCA General Resolution 5803/2025, published on December 24, 2025 and in force since March 2, 2026, eliminated the CDI procedure for individuals and undivided estates. The CDI now remains only for certain bodies, such as diplomatic missions. The application now uses form 460 F/PD. Guides written before March 2026 describe the CDI as a requirement and are out of date.

CUIT, CUIL and CDI: what each one is

CUIT: the tax ID issued by ARCA.
CUIL: the employment and social security ID, issued by ANSES (the social security agency).
CDI: the former ID for people who had neither a CUIT nor a CUIL. Those already issued stay valid until a registered detail is changed.

CUIT for foreign residents without a DNI

You apply online, through ARCA's Digital Submissions (Presentaciones Digitales), with the procedure "Alta CUIT personas humanas, situaciones especiales". The documents requested are:

form 460 F/PD;
your passport or the identity document from your home country;
a current certificate or receipt from the Dirección Nacional de Migraciones (the national immigration office), showing the file number and the type of residence;
a photo of your face;
proof of address, if your tax address is different from your actual address.

The result is a provisional CUIT, valid for up to two years or for the length of your temporary or transitory residence. Within ten business days of getting your DNI, you must request the permanent CUIT. If you do not have a tax login (clave fiscal), you can go to an ARCA office with an appointment.

CUIT for non-residents buying land in Argentina

A non-resident applies through a representative who has an address in Argentina. The representative files the application online, proves their power of attorney and the owner's non-resident status, and can take the role of Administrador de Relaciones Apoderado (the person who manages the taxpayer's access and delegations in ARCA's online system, acting under a power of attorney). You need form 460 F/PD and your passport or foreign document, front and back. A person who is only temporarily in the country can go in person with an appointment. The resolution expressly covers non-residents who need to operate with banks or registries.

Documents issued by a foreign authority must be certified, legalized or, where applicable, apostilled (the resolution names the Argentine consulate with jurisdiction in the country of origin), with a translation if they are not in Spanish (art. 31 of the resolution). Ask your representative which route applies to your country. If the power of attorney was signed abroad, it needs an apostille or legalization, and a translation. The resolution does not provide for the CUIT to be processed at the consulate: the consulate's role is to certify or legalize documents.

For the wider picture of buying from abroad, see buying land in Argentina as a non-resident.

Why the land deed needs your CUIT

The property registry will not record the deed unless it states the identification number of the parties, issued by ARCA or by ANSES as applicable (Law 17.801, art. 3 bis). That is why it is wise to get it well before the deed date. See the deed, step by step (in Spanish).

How long it takes and what it costs

The resolution does not set a response time for ARCA on this procedure. Confirm timing and any cost on the ARCA site or with your representative before you set the date for the deed.

Sources

ARCA General Resolution 5803/2025 (in Spanish): argentina.gob.ar
CUIT registration for individuals, special situations (ARCA guide, PDF) (in Spanish): arca.gob.ar
Law 17.801, art. 3 bis (in Spanish): argentina.gob.ar