Today, March 1st, 2021, the obligation for landlords to register real estate lease agreements with the Argentine Tax Authority (AFIP), provided by Law No. 27,551 and implemented by General Resolution of AFIP No. 4933/2021 came into effect. The registration must be made within 15 days following their date of execution. The registration obligation includes lease agreements on urban and rural properties, temporary leases and fixed or mobile spaces or areas within a property. In addition, agreements entered into after July 1st, 2020 and which are still in force must also be registered. The registration must be made online through the AFIP website, within the section Registry of Real Estate Lease Agreements (RELI) (the agreement must be uploaded as a .pdf file). Although the landlord is the party who must register the lease agreements, it is also optional for tenants to do so.
For further information, please contact
Partner - ms@bplaw.com.ar
Matias Guarda
Associate - mg@bplaw.com.ar