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Real Estate News ARBA without an increase? When will the bills arrive and what is the shortcut to reduce the amount to be paid? - La Nacion Propiedades

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ARBA without an increase? When will the bills arrive and what is the shortcut to reduce the amount to be paid? - La Nacion Propiedades


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Source:





February 17, 2025


The agency revealed to LA NACION from which date this tax can be paid; why there will be no increases in the first installment and what discounts can be accessed.



By Maria Josefina Lanzi





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ARBA, the property tax will not increase at the beginning of 2025 Ricardo Pristupluk



The first installment of the urban property tax will be due on March 11, but the invoices to pay it have not yet arrived. However, the Buenos Aires Tax Collection Agency (ARBA) confirmed to LA NACION the date on which the invoices will be sent to pay it and why the first installment will be the same as the one paid in 2024 .



Between Thursday 20 and Friday 21 February, the amount to be paid will be visible on the ARBA website. In addition, it will be available on that day in virtual wallets, payment calendars or via email (although it may vary depending on the implementation times of each one). ARBA will also share a notice via email to those taxpayers who are subscribed to automatic debit so that, if they wish, they can renew that status and be charged the entire annual tax, obtaining a 15% discount.





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Property tax: between Thursday 20 and Friday 21 February, the amount to be paid will be available on the ARBA websiteFreepik - Archive





The urban property tax is a tax levied on all real estate properties and, in the case of the Province, 7,298,887 properties are subject to this tax. It consists of two main branches: urban property (composed of built and vacant land, 5,254,335 and 1,735,111 properties respectively) and rural property (309,441). In the case of built urban property, there are five installments that are paid throughout the year, although there is the possibility of paying the annual amount in a single payment before March 11.



A year ago, at this time of the month, the bills to pay the first installment of this tax had already arrived. In 2025, the payment of the tax was postponed because the negotiations of the 2025 tax law were extended until the last days of December 2024 and, finally, it was not approved. As a result, in the first days of January, Governor Axel Kicillof signed a decree in which he extended Law 15,479 (the one signed for 2024), that is, he extended the validity of the 2024 tax law for 2025.





Quota 1 without increase and with discounts


In this way, the Province will issue property tax bills without increases in the first installment of 2025: the same amount paid 12 months ago will be paid in 2024. “Today, there is no possibility of a new tax law being passed, at least for now. Therefore, no adjustments will be applied to the first installment, but rather what is established by the extension of the 2024 tax law will be complied with,” ARBA sources assure LA NACION, clarifying that there could only be variations in the case that extensions have been made to the home or constructions on a land that was previously vacant.




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The remaining installments of the built property tax (2, 3, 4 and 5), given that the entire 2024 law is extended, could have an increaseRicardo Pristupluk





As for the remaining installments (2, 3, 4 and 5), since the entire 2024 law is extended, these could have an increase because the 2024 tax law , sanctioned in 2023, established that ARBA would have the power to apply an update coefficient to the real estate tax installments - in its basic and complementary components - and the motor vehicle tax - regarding motor vehicles and sports or recreational boats. The limit could not exceed the interest rate of the Bank of the Province of Buenos Aires , in 30-day discount operations, increased by up to 100%. So we will have to wait to see if this update coefficient is applied in the next installments this year.



Finally, it is worth clarifying that, this year, ARBA introduced a system of bonuses and discounts that had been discontinued in 2024. This implies that a 5% discount will be granted to taxpayers without debts and an additional 10% for adhering to the annual payment (being able to obtain 15% by adding both benefits) . In the case of those who pay installment by installment, they will have the possibility of adding a 5% discount starting from installment 2 if they adhere to automatic debit or account debit (in addition to the 5% that they can add if they do not have debts). On the other hand, those who have debts and want to regularize their situation can pay in cash or join a payment plan (without having to cancel the entire debt) up to five days before the due date (March 11).





Should you pay the annual tax amount? ARBA informs LA NACION that to calculate the annual payment, installment 1 is taken - without an increase compared to 2024 - and multiplied by five (for the five annual installments). By paying the year in advance, a 10% discount is obtained and a 5% bonus is added if the taxpayer has no debts, a total of 15% bonus . And it is already canceled by 2025, without being affected by the possible adjustments that those who pay in installments starting with the 2nd may have.



What are the Arba dates when property tax payments are due?

Fee 1 and annual:



  • Property tax on buildings: March 11.
  • Vacant property tax: March 11.
  • Supplementary property tax: April 8.


Quota 2:



  • Property tax on buildings: May 8.
  • Vacant property tax: May 8.
  • Supplementary property tax: June 12.


Quota 3:



  • Property tax on buildings: June 25.
  • Vacant property tax: June 25.
  • Supplementary property tax: September 11.


Odds 4:



  • Property tax on buildings: August 13.
  • Vacant property tax: August 13.
  • Supplementary property tax: November 12.


Odds 5:



  • Property tax on buildings: October 9.


What happened last year with the property tax?



In 2024, starting with installment 2 of the tax, the procedure used to determine the adjustment coefficients generated controversy: between installment 1 that expired in February and installment 2 that expired in April , there was an increase equivalent to 20% . For their part, installments 3 and 4 that expired in June and August did not suffer increases . But the last installment reflected an increase that could up to double the value of the previous installment and exceeded the accumulated inflation so far this year .



According to the Buenos Aires Tax Revenue Agency (ARBA), only 9% of real estate items were impacted by this additional amount, which could not exceed 20% of the total annual tax and represented an increase of around up to 100% of the last installment. This additional amount came as installment 5 , both for those who paid in installments and those who had already paid the full year . The extra was applied - according to the tax law - when in the urban real estate tax on buildings the taxable base corresponding to the property or the sum of the taxable base of the set of them, exceeded $ 31,465,000. For the rest of the taxpayers, the installment would have the same value as the previous ones.



ARBA explained that it was not an increase, but rather that the increase in the amount “is equivalent to an additional fee ,” and based on the Tariff Law, which establishes that the responsible areas of the Government can decide to apply an additional fee to certain goods and services. Therefore, “ the value reflected in fee 5 does not represent a 100% adjustment on the previous one , but rather it is an additional fee that is added to the latter ,” the organization stated.



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