Explore, connect, thrive in
the expat community

Expat Life: Local Discoveries, Global Connections

Real Estate News ARBA: What are the conditions for being exempt from paying property tax? - La Nacion Propiedades

BuySellBA

Administrator
ARBA: What are the conditions for being exempt from paying property tax? - La Nacion Propiedades
1741897914725.png


Source:




March 07, 2025


ARBA confirmed that the tax exemption for more than 40,000 retirees in the Province will remain in effect this year.



rs=w:1280

From now on, retirees won't pay ARBA: the shortcut to property tax exemption. PATRICIO PIDAL/AFV



The Buenos Aires Province Revenue Agency (ARBA) confirmed to LA NACION that the Urban Property Tax exemption for retirees is once again in effect this year. This benefit extends to more than 40,000 people in the province, in a measure intended to ease the tax burden.

Starting this Monday, February 24th, it's now possible to access the ARBA website and pay property tax with discounts of up to 15% . Furthermore, it has now been announced that provincial pensioners who meet certain conditions may also be exempt from this tax (this option will remain in effect until the property is sold or until retirement due to death).



To qualify for the Property Tax exemption, the first installment of which is due on March 11, applicants must meet the requirements established in the Tax Code. In this regard, they must own a single property intended for family housing, with a taxable valuation of no more than $6 million in 2024. "To fully benefit from this measure, more than 90% of the Province's properties are valued at less than $6 million," ARBA sources told LA NACION .

These are the same parameters that were present in the 2024 tax law. Negotiations for the 2025 tax law extended until the last days of December 2024, and ultimately, it was not approved. As a result, in early January, Governor Axel Kicillof signed a decree extending Law 15,479 (the one signed for 2024), that is, extending its validity to 2025. Thus, in addition to those who already applied for this benefit last year, this year's ARBA measure would apply to those who met the requirements but never filed the application, or to those who have just retired and could begin applying.





rs=w:1280

Provincial retirees who meet certain conditions may be exempt from the urban property tax. FreePik



The application can be completed online through the ARBA website . Once the application is completed, the beneficiary must submit the required documentation to the nearest Service Center, including their ID, property deed, proof of retirement or pension payments, and their ANSES or IPS (Spanish Social Security Institute) income history. Married or widowed individuals must also attach a marriage certificate or spouse's death certificate, as applicable.

This measure is part of the tax simplification policies promoted by ARBA, the goal of which is to facilitate procedures and guarantee tax justice for those most in need.



Does the same measure exist in CABA?

In the capital, Buenos Aires City Mayor Jorge Macri recently announced a package of tax benefits that includes measures for merchants, retirees, pensioners, and self-employed workers , aiming to reduce the tax burden by $305 million. Among the notable initiatives are the exemption from the ABL (Tax Amount Added Tax) for retirees and pensioners, and a 0% tax rate on certain contracts and commercial transactions.

Of the 600,000 retirees and pensioners registered in the city of Buenos Aires, some 78,678 were fully or partially exempt from the Lighting, Sweeping, and Cleaning (ABL) tax until January 2025. The new regulations, approved almost two months ago by the Legislature, broadened the scope of this benefit by updating the requirements for full exemption.



The property's Homogeneous Tax Valuation will now be used as a reference, with a maximum value of $40,000,000, instead of the previously established $75,000. Additionally, those earning an income equal to or less than four times the minimum pension as of December 2024, equivalent to approximately $1,063,000, will be eligible for the benefit.

They must also be owners, co-owners, usufructuaries, or beneficiaries of the right to use a single property intended for personal residence. They must actually occupy the property and not be owners of or co-owners of another urban or rural property within the national territory.







rs=w:1280

With the new regulations of CABA, approved almost two months ago by the Legislature, the scope of this benefit was expanded.AFV Agency

Under the previous system, the exemption percentage ranged from 25%, 50%, 75%, and 100%, depending on the property's value. Now, the process can be completed by email, using the Ticket System (SiT), without having to go to the AGIP Headquarters or the AGIP offices in the Municipal Offices.



0% rate for commercial and tourist rentals

Among the announced tax measures, the implementation of a 0% tax rate on rental contracts for commercial purposes , as well as on rentals of homes for tourist purposes, stands out. This means that these transactions will be exempt from paying the previously imposed percentage (0.50%), which represents economic relief for both owners and tenants.



www.buysellba.com
 
Back
Top