Asset Regularization 2024: A Historic Opportunity in Real Estate
An analysis of the tax benefits of the asset regularization regime and its impact on the Argentine real estate market.
The New Regularization Regime
Law 27,743 establishes an asset regularization regime with unprecedented benefits for those who choose to invest in the Argentine real estate sector.
Key Benefits
Reduced rates: For properties under construction or developments less than 50% complete, the rate is 0% up to USD 100,000 and 5% for higher amounts.
Tax exemption: Regularized assets are exempt from Personal Assets Tax for 5 years and from income tax presumptions.
No amount limit: Unlike previous regularizations, there is no cap on the amount that can be regularized.
Why Real Estate
The real estate market positions itself as the most attractive destination for several reasons:
- Tangible asset: Protection against volatility and inflation
- Projected appreciation: Premium areas show sustained appreciation
- Rental potential: The possibility of generating rental income
- Wealth legacy: Simplified intergenerational transfer
Where to Invest: The Canning Factor
Developments in the southern corridor, particularly in Canning, qualify for the maximum benefits of the regime. The area offers additional advantages:
- Developments under construction: Units with 2025-2026 delivery dates that maximize the tax benefit
- Diversification: Residential, commercial, and corporate options
- Proven appreciation: The area records the highest appreciation in the metropolitan area according to Reporte Inmobiliario
- Sustained demand: An occupancy rate above 95% in premium developments
Deadlines and Considerations
The regime includes three stages with progressive rates. The first stage, with the greatest benefits, expires on March 31, 2025.
"It is the most favorable window of opportunity to enter Argentine real estate in the last two decades." — Mariano Sardáns, CEO of FDI Gerenciadora de Patrimonios
