The "stamp tax” in Buenos Aires' lease contracts

When a person celebrates a lease contract in Buenos Aires, whether it is private or commercial, that person should check if he/she has to pay the Stamp Tax (“Impuesto al sello”, in Spanish). This tax applies for those within the City of Buenos Aires.

The Stamp Tax should be paid when one of these situations happen:

-The lease or sub-lease contract has a commercial purpose and said property is within the City of Buenos Aires.

- The lease or sub-lease contract is for furnished apartments/houses that have a touristic purpose (and also is within the City of Buenos Aires).

Those who have to pay the Stamp Tax will have to pay 0.5% of the agreed price of the rent during the lease.

The payment of the Stamp Tax over the lease contracts is easy. In order to do it, the landlord or the tenant has to enter the website of “Rentas de la Ciudad de Buenos Aires” (Income website of the City of Buenos Aires). Here, the landlord or the tenant should register in the “AGIP” (Administración Gubernamental de Ingresos Públicos – Income Administration of the City of Buenos Aires) in order to get the payment talon (of the Stamp Tax). Once the landlord or the tenant manages to complete all the information, the talon will be done, and same will have to be paid in a branch of the “Banco Ciudad” (Bank).

Remember that the Stamp Tax should be paid within 15 days after the lease contract has been signed. If you fail to pay it within said period, interests will begin to sum.

If you have any questions on the Stamp Tax, you may find more information on the “AGIP” website, where you will also find a guide on the payment procedure.