ARCA ABROGATES INFORMATION REGIMES
Tax Law Department Report | ARCA ABROGATES INFORMATION REGIMES
General Resolutions No. 5697 and 5698/2025 eliminate various information regimes. The abrogated regimes include:
• The information regime known as the “Real Estate Transfer Offer Code” (COTI), which applied to any individual or legal entity intending to offer a property for sale at a value equal to or greater than ARS 66,833,000.
• The reporting regime on the purchase and sale of used motor vehicles and motorcycles, previously under the responsibility of dealerships.
• The Notarial Important Transactions Cross-Check System (“CITI Notaries”), which required reporting notarial acts involving amounts starting at ARS 10 million.
• The obligation of utility companies (water, electricity, gas, telephony) to report individual consumption.
• The regime regarding building expenses, contributions, and similar charges in condominiums, gated communities, and housing complexes.
With the exception of CITI Notaries, which will cease on June 1, 2025, the other repeals have been in effect since May 23.