Should I seal the rent agreement?

In Argentina, there is a tax over some seals, which is a tax of local nature, that means that, if applicable, the tax varies in each province, at different values. In the case of the province of Buenos Aires, the tax over seal applies to all cases where the contracts have a compensation (in money or in services); when it is done through a contract (public or private); and it has to be within the province of Buenos Aires.

Nevertheless, some contracts are exempt from paying this tax, as it is the case of those leases that are for living purposes. Still, those sub-lets or lets of furnished apartments destined for tourism are not exempt from the tax.

Those who have to seal the contracts the have celebrated (i.e., pay the tax) will have to register and complete the information needed in Arba’s website [Agency in charge of taxes in the province of Buenos Aires]. In order to do this, you need all the information of the property and the data of the people who will intervene in the contract signing: CUIL, CIT or CUIT (Employees Identification Code in Argentina), full name, domicile, postal code, etc. In Arba's website, you will have to produce an affidavit with the information of the property. Once you upload all the required information, you will be able to print the form R-550P and then, you will be able to pay the tax over the seal in one of the following banks: Banco Provincia, el Banco Nación, Banco Ciudad or Provincia Pagos.

That means that all those that celebrate a contract will have to pay the tax over seals and make the corresponding procedure; still, there are some exemptions and you should see if you apply to one of those. Moreover, if you have any doubts on paying this tax or if you may be exempt from doing it, ask a specialist on the matter or Arba itself, since each case is very particular.