Foreigners can purchase property without restrictions. A CDI (tax ID) number must be obtained from the Government before buying. Also, an Argentinean representative must be appointed by non-residents to pay the property tax for them.

Stamp duty
In the federal district (City of Buenos Aires), the rates for Stamp Tax are progressive and range from 0.75% to 2.5%. In the province of Buenos Aires, the rate is 4%. The rates are 1.8% Catamarca, 1.5% in Córdoba, and up to 2.5% in Mendoza

Capital gains tax

There is no capital gains tax for individuals. Companies are liable to 35%. Individuals are instead subject to transfer tax for the sale of their property. The standard rate for the transfer of properties is 1.5%.

Income Tax (Impuesto a las ganancias)
Real estate rental income from property located in Argentina is subject to income tax at a flat rate of 35%, withheld by the tenant. The taxable income is presumed to be 60% of the gross income; therefore, the effective rate is 21% on gross rental income (i.e. 35% tax on 60% of the gross income).