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Rentals: the registration of contracts in AFIP begins, who has to do the procedure?


With the new law on rental contracts, rental contracts for real estate for housing, tourism, rural or commercial real estate must be registered. It is effective as of March 1 and has a deadline.

02/26/2021 10:38 AM

  • Clarí

  • Economy

Updated 02/26/2021 10:41 AM

On March 1, that is, next Monday, the registration regime for rental contracts in the AFIP, provided for in Law 27,551, will come into effect.

For this, the regulatory entity will launch on its website,

the RELI page

(Real Estate Locations Registry) in which owners, real estate agents and even tenants can comply with the procedure.

Contracts entered into as of July 1, 2020 and that remain in force, as well as those entered into during March 2021,

will have an exceptional term for registration until April 15, 2021, inclusive for registration.

The regulations provide that the contracts reached are:

  • Urban real estate locations

  • Leases on rural real estate.

  • Temporary locations of real estate -urban or rural- for tourist, rest or similar purposes.

  • Locations of fixed or mobile spaces or surfaces -exclusive or not- delimited within real estate -vgr.

    commercial premises and / or "stands" in supermarkets, hypermarkets, shopping malls, centers, promenades or shopping galleries, etc.

In all cases, they

must be informed digitally by

entering with the

Tax Code

on the agency's website, at the service called

Real Estate Locations Registry - RELI - TAXPAYER


Registry of Real Estate Locations.

Who should register the contracts

Those who are obliged to subscribe are the landlords, lessors, sublocators and sub-lessors, and if there are intermediaries (brokers, realtors, notaries) who represent them.

The real estate agency may issue vouchers on behalf of the owner, acting as an intermediary for the operation, and in the case of tenants, they may voluntarily inform a contract.

In addition, entities or agencies of the national State, the provinces, the Government of the Autonomous City of Buenos Aires and the municipalities that act as owners of the property, are not obliged to sign the contract in the AFIP.

In the vouchers you must indicate the surname and names, denomination or business name of the owner (s) and their CUIT.

Requirements for owners

The owners of a property that is rented must register with AFIP and comply with the corresponding obligations as a landlord.


: when the total annual billing must not exceed $ 1,739,493.79, it must not have more than three operating units or more than three economic activities developed (each rented property constitutes one operating unit).

Employees in a dependency relationship or beneficiaries of pension benefits are not considered operating units.

  • Enter into a rental agreement.

  • Issue type "C" vouchers.

  • Declare the properties in the presentation of Personal Assets.

General Regime (VAT and Profits)

: when the total annual billing exceeds $ 1,739,493.79, and the owner has more than three operating units or economic activities.

  • Issue type “B” vouchers to final consumers or exempt from VAT.

  • If you are registered in the VAT, submit the affidavits and comply with the obligations of the VAT Portal.

  • Enter into a rental agreement.

  • Issue type "B" vouchers.

  • Declare the income in the annual presentation of Earnings and the property in Personal Property.

Request for clarification

The real estate chambers met on Thursday with the entity directed by Mercedes Marcó del Pont to learn about General Resolution No. 4933, which regulated the registration regime last week, and learn more about the steps to follow to complete the process.

The event, which took place virtually and in which more than 800 people participated, was convened by the Argentine Real Estate Chamber (CIA), the Foundation for Real Estate Development Studies (FEDI), the Real Estate Training Institute (ICI) and the Federation Real Estate of the Argentine Republic (FIRA).

The AFIP also advances in an exchange with

the tenant groups.

The virtual meeting was led by the AFIP's Deputy Director of Taxpayer Services, Patricia Vaca Narvaja, and was attended by more than 800 people related to the subject.

The president of the CIA, Alejandro Juan Bennazar, highlighted the predisposition from the AFIP for the meeting.

"When the news came, we communicated and had the buy-in" from the agency, Bennazar said.

And he added: "The total predisposition that we found is valuable. This talk shows it, with a very interesting didactic material. I thank on behalf of our sectors."

Although they are not obligated subjects

, the regulations contemplate the possibility that intermediaries (brokers, real estate agents and notaries)

register a contract on behalf of their clients.

Extension request

In a note sent to the AFIP, in the middle of this week, the Professional Council of Economic Sciences stated that

"the term to register the contracts in force as of March 1 is very limited

, with the deadline being April 15", and therefore For this reason, they asked to extend the term until August 30.

Accountants in a letter signed by the president of the Council, Dr. Gabriela Russo warned that the proposal to postpone the registration deadline for 60 days, "does not harm the collection."

Another point they raised was the possibility of unifying the procedure

"to avoid duplication of tasks and optimize working time



In the note, they also asked to clarify

what documentation should be attached

at the time of filing the regime in the alleged cases in which there is no written lease agreement;

where the only support is the issuance of an invoice or receipt.


Look also

Garage rental: registering the contracts in the AFIP would annul the profitability of the business

Rentals: the regulations that break what works

Source: clarin

All business articles on 2021-02-26

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