Argentina Inheritance FAQ

Inheriting in Argentina raises the same questions again and again, especially for heirs who live abroad. Below are answers to 125 of the questions our lawyers hear most often, based on Argentina’s Civil and Commercial Code and day-to-day practice in courts across the country. They are general information, not legal advice for your case. For that, request a free initial consultation for your inheritance or real estate matter through our contact page.

Contents

Basics: who inherits in Argentina

What law governs an inheritance in Argentina?

Argentina’s national Civil and Commercial Code, in force since 2015, decides who inherits and in what shares for every death from August 1, 2015 onward, identically in all provinces. Deaths before that date still follow the old Civil Code. What differs from province to province is the procedure: each province has its own procedure code, courts, court fees and property registry, which is why practical details change depending on where the assets are.

Who inherits if there is no will?

Without a will, Argentine law calls relatives in a fixed order: first children and grandchildren, who share with a widow or widower; failing descendants, parents and grandparents, again sharing with the spouse; failing both, the spouse takes all; and only then brothers, sisters, nephews, nieces and other relatives up to the fourth degree. A closer group excludes the more distant ones.

How is the estate divided between a surviving spouse and children?

With children, the widow or widower counts as one more child, but only over the deceased’s separate property (bienes propios), such as assets owned before the marriage or inherited. Over community property (bienes gananciales), the spouse already owns half as a partner of the marriage and inherits nothing from the deceased’s other half, which goes to the children in equal parts.

What does a surviving spouse inherit when there are no children?

If the deceased left parents or grandparents but no descendants, the surviving spouse takes half of the estate and the ascendants share the other half. If there are no descendants and no ascendants, the spouse inherits everything and excludes brothers, sisters, nephews and every other collateral relative. In both cases the spouse also keeps their own half of the community property.

Do unmarried partners inherit in Argentina?

No. A partner in a registered or unregistered cohabitation (unión convivencial) is not an heir when there is no will. The law does give the surviving partner a free right to keep living in the shared home for up to two years if they have no home of their own, under conditions in article 527. To leave anything more, the deceased needed a will using the freely disposable portion.

Do adopted children and children born outside marriage inherit equally?

Yes. Children inherit in equal shares whether they were born inside or outside marriage, and children adopted under full adoption (adopción plena) are treated exactly like biological children. Children conceived through assisted reproduction with the required consent are also children for inheritance purposes. A few special rules apply to simple adoption (adopción simple), so that case is worth checking individually.

Can grandchildren inherit if their parent has already died?

Yes. Through the right of representation, grandchildren take the position of their parent when that parent predeceased the grandparent, or who was found unworthy to inherit, and split that child’s share among themselves. For example, if a father had two sons and one died leaving three children, the surviving son takes half and the three grandchildren share the other half.

Do brothers, sisters, nephews and cousins ever inherit?

Only when there are no descendants, no ascendants and no surviving spouse. Then collateral relatives inherit up to the fourth degree, which reaches first cousins, great-uncles and grandnephews. Closer relatives exclude more distant ones, though nephews and nieces can represent a sibling who died first. Half-siblings receive half of what each full sibling receives.

Do stepchildren inherit from a stepparent?

Not without a will. Stepchildren are not legal heirs of a stepparent, no matter how long they lived together. A stepparent who wants to provide for them can name them in a will, within the portion that the law leaves free of forced heirship, or make lifetime gifts within the same limits. Stepchildren of course remain full heirs of their own biological or adoptive parent.

What happens if the deceased left no relatives who can inherit?

If no heir exists within the legal order and there is no will, the estate is declared vacant (herencia vacante) and passes to the State: the province, or the City of Buenos Aires, where the assets are located. Before that happens, the court publishes notices and appoints a curator to look for heirs and pay creditors, so distant relatives still have a chance to come forward.

Can a foreigner or someone who lives abroad inherit in Argentina?

Yes. Nationality and residence play no role in who inherits: a U.S., Spanish or Italian citizen living abroad has exactly the same rights as an heir living in Buenos Aires. Living abroad only changes the logistics, such as signing a power of attorney, apostilling documents and obtaining an Argentine tax number. Rural land carries separate foreign-ownership limits, explained in the farms section below.

Can a surviving spouse lose inheritance rights?

Yes, in three situations. Divorce ends the right to inherit, and so does a de facto separation without the will to live together again. A spouse also loses the right if the deceased married while already suffering a known illness and died of it within 30 days of the wedding, unless the couple had lived together beforehand. Proof of separation can be contested in court.

What is the surviving spouse’s right to stay in the family home?

Article 2383 gives the surviving spouse a free, lifelong right to live in the property that was the last family home, provided it was not co-owned with outsiders when the deceased died. The right applies even when the children own most of the property, though it cannot be raised against the deceased’s own creditors. In practice it matters a lot when children want to sell.

Can an heir be excluded for misconduct?

Yes, through a court finding of unworthiness (indignidad), not by the deceased’s own decision. Grounds in article 2281 include serious crimes against the deceased or their family, abandoning the deceased, failing to report a violent death, and preventing them from making a will. Another heir must bring the claim, which lapses once the unworthy heir has held the assets as owner for three years, and forgiveness by the deceased can cancel it.

Can a parent disinherit a child in Argentina?

Not directly. The current Code abolished disinheritance (desheredación), so a parent cannot simply cut a child out by will. A child loses the forced share only if a court declares them unworthy for one of the specific grounds in the law. A will that ignores a child’s forced share remains valid, but the child can sue to recover the protected portion.

Can a child who was conceived but not yet born inherit?

Yes, provided the child is born alive. Article 2279 allows anyone alive at the time of death, or already conceived and later born alive, to inherit. If a father dies during his partner’s pregnancy, the baby counts as an heir and the succession usually waits for the birth before the shares are fixed. Embryos not yet implanted follow the specific rules for assisted reproduction.

Forced heirship and shares (la legítima)

What is forced heirship (la legítima) in Argentina?

Forced heirship is the part of an estate that the law reserves for the closest family, which nobody can take away by will or by gifts. Under article 2445, the protected portion is two-thirds for descendants, one-half for ascendants and one-half for the surviving spouse. Only the remainder, called the freely disposable portion, can go to anyone the deceased chose.

How much of my estate can I leave to anyone I want?

It depends on who survives you. With children or grandchildren, you can freely leave one-third. With parents but no descendants, one-half. With a spouse but no descendants or parents, also one-half. If you have none of those forced heirs, for example only siblings or cousins, you can leave your entire estate to anyone, including friends, charities or a partner.

How is the forced share actually calculated?

The forced share is computed on the net value of the estate at death, after debts, plus the value of certain lifetime gifts. Gifts to forced heirs are added back regardless of when they were made, and gifts to others count only within the time limits set in the Code. Values are updated to the date of the calculation, which matters greatly with Argentine inflation.

Can I leave more to a child or parent with a disability?

Yes. Article 2448 lets a person give a descendant or ascendant with a disability up to an extra one-third of the forced shares, on top of the freely disposable portion. This can be done by will or through a trust (fideicomiso). The law defines disability broadly, as a long-term condition that significantly limits the person’s family, social, educational or work integration.

What can a child do if a will leaves them less than their forced share?

The child can bring a reduction action (acción de reducción) against the heirs, legatees or even recipients of excessive gifts to recover what is missing. The will stays valid; it is simply trimmed. If the will gave the child something but not enough, the claim for the difference is called a complement action (acción de complemento). Lawyers usually negotiate before filing.

Do lifetime gifts to one child count against that child’s inheritance?

Generally yes. A gift to a forced heir is presumed to be an advance on their inheritance and must be brought into account (colación) when the estate is divided, so siblings end up equal. The parent can exempt the gift from this, but only up to the freely disposable portion, and the exemption must be expressed in the gift deed or in a will.

Can I leave everything to my spouse if I have children?

Not everything. With children, two-thirds of your estate is reserved for them. You can leave your spouse the full freely disposable third on top of whatever the spouse already receives, which includes their own half of community property and, as an heir, a child’s share of your separate property. Spouses often combine this with life insurance, which sits outside the estate.

Can children agree in advance to give up their future inheritance?

As a rule, no. Article 1010 prohibits agreements over an inheritance that has not yet opened, so a child cannot validly waive or sell their future share while the parent is alive. The main exception covers family business pacts aimed at keeping a productive company or farm together, provided they do not harm the forced shares of the spouse or the heirs.

Does forced heirship differ from one province to another?

No. The shares, the freely disposable portion and the protection against excessive gifts are national rules, identical in Salta, Córdoba or Tierra del Fuego. A child inheriting a house in Ushuaia is protected exactly as one inheriting in Rosario. Provinces only control the procedure, court fees, registries and local taxes, such as the inheritance tax that Buenos Aires Province still charges.

Can a trust or company be used to get around forced heirship?

Not safely. Argentine law expressly says a trust cannot be used to defeat the forced shares, and transfers that disguise gifts can be challenged by the heirs after death. Trusts and companies are still useful for managing assets, protecting a minor or keeping a farm in one piece, but the structure must leave each forced heir’s protected value intact.

Does Argentine forced heirship apply if the deceased lived abroad?

For Argentine real estate, yes. Article 2644 says the succession is governed by the law of the deceased’s last domicile, but real estate located in Argentina is always governed by Argentine law. So a Florida resident’s apartment in Palermo follows Argentine forced heirship even if their U.S. will leaves it all to one person. Bank accounts and other movable assets may follow the foreign law.

Wills in Argentina

What kinds of wills are valid in Argentina?

The Code recognises only two forms for wills made in Argentina: the holographic will (testamento ológrafo), written entirely by hand, dated and signed by the testator, and the public will (testamento por acto público), made before a notary. Typed and signed documents, video recordings and messages are not valid wills, however clear the wishes they express. See our wills page for planning advice.

What makes a handwritten (holographic) will valid?

Article 2477 requires the testator to handwrite every word, plus the date and signature, personally. It can be written in any language and needs no witnesses or notary. A single typed paragraph, a missing date or someone else’s handwriting can invalidate it. After death, the court must verify the handwriting before the will can be enforced, so keeping it somewhere safe and known is essential.

How is a public will made before a notary?

Under article 2479, the testator states their wishes to a notary (escribano), who records them in a public deed signed in the presence of two witnesses. The notary checks identity and apparent capacity and reports the will to the provincial registry of wills. A public will is harder to challenge and easier to find after death than a handwritten one, which is why we usually recommend it.

Who can make a will in Argentina?

Anyone aged 18 or older who has sound judgment at the moment of signing can make a will. Capacity is assessed at the time the will is made, so a later illness does not invalidate an earlier will. Foreigners and non-residents can make an Argentine will for their Argentine assets, and a public will signed in Buenos Aires during a visit is a common choice.

Can I make an Argentine will if I don’t speak Spanish?

Yes. A handwritten will can be written in English or any other language you master, though it will need a sworn translation after death. A public will is drafted by the notary in Spanish, so a testator who does not understand Spanish takes part with the help of interpreters as the law requires. We coordinate the notary, witnesses and interpreter in either of our offices.

Is my U.S. or European will valid in Argentina?

Usually yes as to form. Under article 2645, a will made abroad is valid if it follows the law of the place where it was signed, or the law of the testator’s domicile, habitual residence or nationality, or Argentine forms. To be used here it needs an apostille, a sworn translation and a court process. Its content is still subject to Argentine forced heirship for Argentine real estate.

Should I have a separate will for my Argentine assets?

Often it helps. A dedicated Argentine will, ideally a public one, avoids translating and validating a long foreign document and can be drafted to respect forced heirship from the start. Coordination is vital, because article 2513 treats a newer will as cancelling an older one unless it expressly preserves it. Your Argentine will should therefore say in so many words that your foreign will stays in force.

How do I change or revoke a will in Argentina?

A will can be revoked at any time and the right cannot be waived. The cleanest method is a new will that expressly revokes the old one. Article 2513 adds an automatic rule: signing a newer will cancels any older one that the new document does not expressly preserve. A handwritten will can also be revoked by deliberately destroying it. Partial changes are best done with a full new will rather than handwritten notes.

Does getting married cancel an existing will?

Under article 2514, a marriage entered into by the testator revokes a will made before it, unless the will was clearly made in contemplation of that marriage. Anyone who marries or remarries after signing a will in Argentina should therefore review it and, if needed, make a new one.

How do I find out whether the deceased left a will?

Each province’s notaries’ association keeps a registry of last-will acts (Registro de Actos de Última Voluntad), and the succession court orders a search there, often also in the City of Buenos Aires and other provinces where the deceased lived. Public wills always appear. Handwritten wills appear only if they were deposited with a notary, so heirs should also check the deceased’s papers and safe deposit boxes.

What happens to a handwritten will after the person dies?

Whoever holds it must present it to the court. If it is sealed, the judge opens it. The court then verifies the handwriting and signature, usually through witnesses who knew the writing or a handwriting expert, and orders it recorded in a notary’s register (protocolización). Only after that can the will be executed. Destroying or hiding a will can make a person unworthy to inherit.

What is the difference between an heir and a legatee?

An heir (heredero) receives the estate as a whole or a fraction of it, such as one-third of everything, and is called to the succession. A legatee (legatario) receives a specific asset or sum, such as a car or USD 20,000, through a will. Legacies are paid from the estate before the heirs share the rest, but never at the expense of the forced shares.

What does an executor (albacea) do in Argentina?

An executor is a person named in the will to carry out its instructions: paying legacies, managing assets during the process and defending the will in court. Naming one is optional, and the role is less central than in common-law probate because the heirs and the court do much of the work. An executor is entitled to reasonable fees unless the will says otherwise.

Can I name a guardian for my minor children in my will?

Yes. Under article 106, a parent can name a guardian (tutor) for minor children by will or by public deed, and the judge normally respects that choice unless it harms the child. Parents abroad with Argentine assets often also use a trust or a specific legacy to set out how the child’s share should be managed until they come of age.

The succession process and timelines

What is a succession (sucesión) in Argentina?

A succession is the court proceeding that officially identifies the heirs, or validates the will, and authorizes the transfer of the deceased’s assets to them. It replaces what other countries call probate. In Argentina it is almost always judicial; there is no general out-of-court route through a notary, although notaries play a key role in registering and selling property once the court has ruled.

Is a court case always required to inherit?

For registered assets, practically always. Banks, property registries, car registries and brokers release or transfer assets only with a court order identifying the heirs. Personal items with no registered title, such as furniture or jewelry, can be shared informally if the family agrees. If the only asset is a small bank balance, the cost of the process should be weighed against its value.

Which court handles a succession in Argentina?

The court of the deceased’s last domicile has jurisdiction, under article 2336. For people who lived abroad but owned Argentine real estate, article 2643 lets Argentine courts handle that property, usually in the jurisdiction where it is located. When the deceased lived in the City of Buenos Aires, a national civil court is assigned; in the provinces, a provincial civil court hears the case.

Where can I read about inheriting in my specific province?

We publish a detailed guide for each jurisdiction, covering local courts, registries and fees: Buenos Aires City, Buenos Aires Province, Catamarca, Chaco, Chubut, Córdoba, Corrientes, Entre Ríos, Formosa, Jujuy, La Pampa, La Rioja, Mendoza, Misiones, Neuquén, Río Negro, Salta, San Juan, San Luis, Santa Cruz, Santa Fe, Santiago del Estero, Tierra del Fuego and Tucumán.

What documents are needed to open a succession?

The core set is the death certificate, documents proving each heir’s relationship (birth and marriage certificates), the deceased’s last address and ID, and the original will if there is one. Title deeds, bank details and car registrations help identify assets but can be obtained later. Foreign certificates need an apostille and a sworn translation into Spanish before the court will accept them.

What is the declaratoria de herederos?

It is the court ruling that officially declares who the heirs are in a succession without a will. With it, the heirs can deal with banks, registries and buyers. In a succession with a will, the equivalent step is the court’s approval of the will’s form. Neither ruling divides the assets; it only establishes who is entitled to them and in what proportions.

What are the main steps of a succession without a will?

First, a lawyer files the case, attaching the death record and the documents linking each heir to the deceased. Second, the court publishes a one-day edict calling creditors and other possible heirs. Third, the court gathers reports, including the search for wills, and issues the declaratoria de herederos. Fourth, assets are valued and fees paid. Finally, property is registered in the heirs’ names or sold, and the assets are divided.

How long does a succession take in Argentina?

An uncontested succession with heirs who cooperate usually reaches the declaratoria de herederos in about four to eight months, and the assets are transferred within about a year from filing. Busy courts, foreign documents that arrive late, missing heirs, a handwritten will, property in several provinces or disagreements over division can stretch this to two years or more.

Is there a deadline to open a succession?

There is no fixed deadline to open it, and the claim to be recognized as an heir does not expire, although someone who has possessed an asset long enough can acquire it by prescription. The right to accept an inheritance lapses after ten years. Waiting is still costly: taxes and fees keep accruing, documents get harder to find and properties deteriorate.

What is the edict published at the start of a succession?

It is a notice printed once in the Boletín Oficial, the government gazette of the relevant jurisdiction announcing the succession and inviting creditors and anyone claiming to be an heir to appear within 30 days. Some courts also require publication in a newspaper. The edict protects the heirs: once it has run, the court can issue the declaratoria with reasonable confidence that nobody has been overlooked.

What happens if the parents died years apart and neither succession was opened?

Both successions can be handled together. When one spouse died and the other died later, the cases are usually joined before the same court, which saves fees and time. The heirs must still follow the order of the deaths: the first estate passes partly to the surviving spouse, and that share then passes through the second estate. Decades-old deaths can still be processed.

How are estate assets inventoried and valued?

If the heirs agree, they can present a joint list and valuation of assets themselves. Otherwise, or when there are minors or creditors involved, the court appoints an inventory officer and an appraiser. Fiscal valuations are often used for court fees, while market values matter for fair division. Disagreements over valuation are among the most common sources of delay.

What is partition, and can it be done privately?

Partition is the actual division of the assets among the heirs. If all heirs are present, have legal capacity and agree, they can sign a private partition agreement, usually by public deed when real estate is involved, and present it to the court. If any heir is a minor, absent or in disagreement, partition must be judicial, with the court approving or deciding the allocation.

Can heirs keep the estate undivided as co-owners?

Yes. Heirs can agree to keep assets undivided for up to ten years, renewable. A testator can also impose indivision for up to ten years, and a surviving spouse can ask to keep the family home or a family business undivided in certain cases. Co-ownership works when everyone agrees on management, but it often leads to disputes when one heir wants to sell.

Who manages the estate while the succession is pending?

The heirs manage it jointly, but this is impractical when they live in different countries. The court can appoint an administrator, often one of the heirs or a professional, to collect rents, pay taxes and keep assets in good condition. The administrator must report to the court and cannot sell assets, except perishable ones, without authorization or the heirs’ agreement.

Can heirs sell their inheritance rights before the case ends?

Yes. An heir can transfer their share through an assignment of inheritance rights (cesión de derechos hereditarios), which must be made by public deed before a notary under article 2302. The buyer steps into the heir’s position in the succession. It is useful for an heir who wants to exit quickly, though buyers usually pay a discount for taking on the remaining process.

How do I accept or refuse an inheritance?

Acceptance can be express or implied, for example by filing in the succession or using estate assets as your own. Refusing (renunciation) must be done formally, by public deed or by a filing in the court record, under article 2299. Renouncing is all or nothing: you cannot keep the house and refuse the debts. Your refused share passes to your descendants or co-heirs.

Can I start the succession if other heirs don’t cooperate?

Yes. Any heir, a creditor or a legatee can open a succession; the others do not need to agree. The court will notify the remaining heirs, and they can appear later through their own lawyers. A non-cooperating heir can delay partition or a sale, but cannot prevent the court from identifying the heirs and protecting the estate.

Costs, court fees and taxes

How much does a succession cost in Argentina?

Expect four kinds of cost: the court fee (tasa de justicia), usually a few percent of what the local assets are worth; lawyers’ fees; notary and registry fees for transferring or selling property; and outside costs such as edicts, apostilles and sworn translations. Buenos Aires Province adds its inheritance tax on top. We give a written estimate after the free initial consultation.

What is the tasa de justicia?

It is the court fee charged for the succession, calculated as a percentage of the value of the assets subject to the case. In the City of Buenos Aires the national rate is 3%, as explained in our Buenos Aires City guide. Each province sets its own rate and rules for valuing assets, so an estate with property in several provinces pays according to each one.

How are lawyers’ fees calculated in a succession?

Each jurisdiction has a fee law that sets professional fees in successions as a range of percentages of the estate’s value, which judges apply when they set fees. Lawyers and clients may also agree fees in writing, within legal limits. Always ask for a written quote covering who pays which fees, what is included and how foreign documents and property sales are handled.

Does Argentina have a national inheritance tax?

No. There is no federal inheritance or estate tax in Argentina, and inheriting is not taxed as income. The only jurisdiction currently charging a tax on inheritances is Buenos Aires Province, through its free transfer of assets tax (ITGB). Entre Ríos once had a similar tax but repealed it in 2018, as our Entre Ríos guide explains.

What is the Buenos Aires Province inheritance tax (ITGB)?

Known by its initials ITGB, it is a provincial tax on assets received free of charge, including inheritances, collected by ARBA. It applies at progressive rates that are lower for close family. For 2026 the tax-free threshold is ARS 23,343,337 per heir for children, parents and spouses, while more distant relatives and non-relatives get ARS 5,606,568. Details are in our Buenos Aires Province guide.

Do I owe the ITGB if I live outside Buenos Aires Province?

Only for assets located in the province. An heir domiciled abroad or elsewhere in Argentina who inherits a house in Pilar or farmland near Tandil is taxed on that property’s value above their threshold. Property in the autonomous City of Buenos Aires does not count. Heirs domiciled in the province are taxed more broadly, so each heir’s domicile must be checked before filing.

Is the inheritance taxed as income in Argentina?

No. Argentine income tax law exempts inheritances, legacies and gifts, so receiving an estate does not create income tax for the heir. Income the assets produce afterwards, such as rent, interest or farm profits, is taxable in the normal way, and so may be a later sale. Heirs who are tax residents of another country should check that country’s rules separately.

What taxes apply when I sell an inherited property?

It depends on dates and on the seller’s situation. Argentina repealed its 1.5% real estate transfer tax (ITI) in 2024. A capital gains tax (impuesto cedular) can apply to properties acquired from 2018 onward, with special rules for inherited property and for a seller’s own home. Some provinces charge stamp tax on the deed. An Argentine accountant should review each sale before signing.

Is the estate subject to Argentina’s wealth tax during the process?

Yes, potentially. Until the declaratoria de herederos is issued, the undivided estate (sucesión indivisa) itself can be the taxpayer for the personal assets tax (Bienes Personales) on assets as of December 31. After that, each heir reports their share, and for non-resident heirs the tax is generally handled through a local substitute taxpayer. An accountant should handle these filings.

Who pays property taxes, building fees and utilities during the succession?

The estate does. Municipal and provincial property taxes, building expenses (expensas), utilities and insurance keep running and become debts of the estate if unpaid. Heirs usually advance them and settle accounts at partition. Unpaid amounts must be cleared before a property can be sold or registered, and a notary will ask for clearance certificates.

Do heirs pay notary fees to register inherited property?

Registering property directly from a court order usually requires only registry fees and the lawyer’s work, with no notary. A notary becomes necessary when heirs sell, partition by deed, or assign inheritance rights. Notary fees in Argentina are typically a percentage of the deal value, and buyers and sellers each cover their own customary share.

Heirs living abroad

Do I need to travel to Argentina to inherit?

No. Most of our clients never travel. You sign a power of attorney where you live, send apostilled documents by courier, and we handle court, registries, banks and notaries in Argentina. Updates and signatures on intermediate documents can be handled by email and video call. Travel only becomes useful if you want to visit the property or sign a sale personally.

How do I give an Argentine lawyer a power of attorney from abroad?

You sign a special power of attorney (poder especial) either at the Argentine consulate nearest to you or before a local notary in your country. A consular power needs no apostille. A notarial power must be apostilled by the competent authority, such as a U.S. Secretary of State, and then rendered into Spanish by a traductor público in Argentina unless it was drafted in Spanish.

What is an apostille and which documents need one?

An apostille is a certificate under the 1961 Hague Convention that confirms a public document is authentic, so it can be used in another member country. Argentina, the United States, Spain, Italy and most European countries are members. Foreign birth, marriage and death certificates, powers of attorney and court orders sent to Argentina each need their own apostille.

What if my country is not part of the Apostille Convention?

Then documents follow the older legalization chain: they are certified by your country’s foreign ministry and then legalized by the Argentine consulate that covers your area. This takes longer, so start early. Documents signed directly at an Argentine consulate, such as a power of attorney, avoid the issue altogether.

Do foreign documents need to be translated?

Yes, if they are not in Spanish. Argentine courts require a translation by an Argentine sworn translator (traductor público), with the signature legalized by the relevant professional association. Translations made abroad, even certified ones, are generally not accepted. We coordinate the translators in Buenos Aires once the apostilled originals arrive, which saves you time and ensures consistency across documents.

What is a CDI and why does a foreign heir need one?

The CDI (Clave de Identificación) is an Argentine tax identification number issued by ARCA, the federal tax agency formerly known as AFIP, to people without an Argentine ID card. Registries, notaries and banks need it to put property in your name, file taxes or pay you sale proceeds. Your lawyer can usually request it for you with your passport and power of attorney.

I am an Argentine citizen living abroad. What changes for me?

If you still have a valid Argentine ID (DNI) and tax number (CUIL or CUIT), you can use them instead of a CDI, which simplifies registrations and banking. You can also sign documents at any Argentine consulate. Check that your DNI shows your current details; an expired document or a name that differs from your birth record can cause delays.

What if names are spelled differently across family documents?

This is very common in immigrant families: an Italian or Spanish surname may be spelled differently on a birth certificate, a ship record and a death certificate. Argentine courts usually accept a brief evidentiary filing, with witnesses or documents, showing that the different spellings refer to the same person. In serious cases a formal correction of the civil record may be needed first.

Can an Argentine succession be handled entirely remotely?

Almost entirely. Courts in Buenos Aires and most provinces use electronic filing, so documents, fees and hearings rarely require you in person. The only physical items are original apostilled documents and, sometimes, a signed power of attorney, which travel by courier. Bank transfers of inherited funds also need setup but can be completed from abroad.

My relative lived abroad but owned property in Argentina. Do we need an Argentine succession?

For Argentine real estate, yes in practice. Article 2643 gives Argentine courts jurisdiction over property located in Argentina, while article 2644 makes Argentine law govern such property. Argentine registries will not transfer title on the basis of a foreign probate order alone. Bank accounts and other movable assets may sometimes be handled on the basis of the foreign proceeding, but this is assessed case by case.

Can a foreign probate order or grant be used in Argentina?

Sometimes, but usually not directly. A foreign court ruling must be recognized by an Argentine court (exequatur) before it has effect here, which requires apostilled and translated copies and proof that the ruling is final. For Argentine real estate it is generally simpler and safer to open an Argentine succession, using the foreign documents as evidence.

Can I sign the sale of an inherited property from abroad?

Yes, through a power of attorney that specifically authorizes the sale, signed either before an Argentine consul or before a notary in your country and then apostilled. The power should identify the property and allow the representative to receive the price. Buyers’ notaries review powers carefully, so it is best to have your Argentine lawyer draft or approve the text before you sign.

Real estate and selling inherited property

How is inherited real estate transferred to the heirs?

After the declaratoria de herederos or the approval of the will, and once fees and taxes are paid, the court issues an order to the property registry of the province where the property sits. The registry then records the heirs as owners, in their shares or as agreed in the partition. Our real estate page explains how we handle this.

Can we sell an inherited property before it is registered in our names?

Yes, and it is often faster. Once the court has identified the heirs, Argentine law allows a notary to record the inheritance and the sale to the buyer in a single deed (tracto abreviado), without first registering the heirs as owners. Heirs can also sell their inheritance rights earlier, though that usually means a lower price.

Do all heirs have to agree to sell an inherited property?

Yes, a voluntary sale of the whole property needs every co-heir’s consent and signature, directly or through a power of attorney. If one heir refuses, the others can ask the court for partition. When a property cannot be divided physically, as with an apartment, the judge can order a judicial sale and split the proceeds among the heirs.

What if one heir is living in the inherited property?

An heir who occupies the property exclusively can be asked to pay the others compensation for that use, generally from the time they are formally requested to do so. The exception is the surviving spouse’s legal right to live in the family home, which is free. Agreements on use, expenses and a sale timeline can avoid a costly dispute.

What happens to a tenant when the landlord dies?

The lease continues. The heirs step into the landlord’s position, so the tenant keeps the right to stay until the lease ends and must pay rent to the estate or its administrator. Rents collected during the succession belong to the heirs in proportion to their shares, and they are taxable income. A tenanted property can still be sold, subject to the lease.

The deceased owned property in several provinces. Do we need several successions?

No. One succession before the court of the last domicile covers everything. That court sends orders to the other provinces’ registries through an interprovincial procedure, and each province may charge its own court fee on assets located there. Buenos Aires Province property also triggers the ITGB check. Several registries do mean more time, so start early.

How is an inherited property valued for the succession?

Court fees are usually calculated on fiscal valuations or on a minimum benchmark set by each jurisdiction, while fair division between heirs needs market value. Heirs can agree on values or ask the court to appoint an appraiser. If one heir plans to keep the property and pay the others, an independent appraisal reduces arguments later.

Can I keep an inherited apartment in Argentina and rent it out from abroad?

Yes. Once registered in your name, you can lease it through a local agent and collect rent, paying Argentine income tax on the rental profit and any applicable wealth tax. Non-resident owners normally work through a representative. Building expenses, municipal taxes and maintenance continue, so a reliable local manager matters as much as the rent level.

What does a buyer’s notary check on an inherited property?

The buyer’s notary reviews the court file and the declaratoria or approved will, the title chain, registry certificates showing no liens or restrictions, certificates that the heirs are not barred from disposing of assets, and clearance of municipal taxes and building expenses. Foreign heirs also need their CDI and a valid power of attorney if they are not signing in person.

Farms and rural land

Is inheriting a farm different from inheriting a house?

The succession is the same, but farms bring extra layers: rural land limits for foreigners, border security zones, cattle brand registrations, water and forest rules, existing leases and sowing contracts, and the risk of splitting land into uneconomic plots. Farm income during the process also needs tax filings. Our farms page explains how we manage rural estates.

Is the Rural Land Law (Ley 26.737) in force after the Supreme Court’s October 2026 ruling?

Yes. The Supreme Court’s ruling of October 9, 2026 suspended the repeal of Ley 26.737 that Decree 70/2023 had ordered, so the law’s limits on foreign ownership of rural land apply again. The legal situation may still evolve, so any succession or sale involving a foreign heir and rural land should check the current position at the time of registration.

What limits does Ley 26.737 impose on foreign owners?

Foreign ownership of rural land is capped at 15% nationally and in each province and department, and no single nationality may exceed 30% of that quota. A single foreign owner may not hold more than 1,000 hectares in the core farming zone, or equivalent areas elsewhere. Foreigners also cannot own land containing or bordering significant permanent bodies of water.

Can a foreign heir inherit Argentine farmland under Ley 26.737?

Inheriting is treated differently from buying, and forced heirs are generally not prevented from receiving rural land. Even so, the registration will involve the National Rural Land Registry, and the outcome depends on the heir’s nationality, the land’s size and location, and the regulations in force. A foreign heir planning to buy out co-heirs faces the purchase limits, so we plan these cases carefully.

What are border security zones and do they affect inherited land?

Large strips along Argentina’s international borders are security zones, where acquisitions of land by foreigners require prior authorization from the national authorities. Inherited properties in provinces such as Misiones, Corrientes or Santa Cruz can fall within them. Our Misiones guide describes a typical case. Early checks prevent surprises when registering or selling.

Can a farm be divided among heirs into small plots?

Not always. Argentine law prevents dividing property when it would make its use uneconomic, and provinces set minimum economic units for rural land. If a farm cannot be split sensibly, heirs can keep it undivided, allocate it to one heir who compensates the others, form a company or sell it. Family business pacts can help plan this before death.

What happens to farm leases and sowing contracts when the owner dies?

Existing rural leases and similar contracts generally continue, with the heirs stepping into the owner’s position. Rents and crop shares are paid to the estate or its administrator. Short-term contracts are often renewed season by season during the succession, which keeps the land productive while the heirs decide whether to farm, lease or sell.

How are cattle and livestock brands transferred to heirs?

Livestock is an estate asset like any other, but brands and marks (marcas y señales) are registered with provincial authorities and must be transferred to the heirs or the administrator to move or sell animals legally. Herds also need ongoing care, so courts often authorize an administrator to keep operating and sell animals during the succession.

Do water rights pass with an inherited farm?

In irrigated provinces, water rights are usually tied to the land and pass with it, but they must be updated with the provincial water authority. In Mendoza, for example, vineyards depend on irrigation rights managed by the Departamento General de Irrigación, as our Mendoza guide explains. Unpaid water charges or inactive rights should be checked before division or sale.

Do forest protection laws affect an inherited farm?

They can. Under the national native forest law, provinces zone their forests by conservation category, which limits clearing and some farming uses. Farms in Salta, Chaco or Santiago del Estero often include protected areas. This affects the land’s value and plans for it, so heirs should check the zoning before agreeing on division or price. See our Salta guide.

Bank accounts, money and transfers abroad

How do heirs get money out of the deceased’s Argentine bank accounts?

Banks freeze accounts when they learn of the death and release funds only on a court order. After the declaratoria, the court orders the bank to transfer the balance to a court account or directly to the heirs in their shares. Joint accounts follow their own rules, and each bank usually adds internal forms, so expect some extra time.

Are U.S. dollar accounts in Argentina paid out in dollars?

Yes. Deposits held in dollars remain dollars, and the court orders their transfer in the same currency, either to an Argentine account in the heir’s name or, subject to current rules, abroad. Dollars kept in a safe deposit box or at home are estate assets too and should be included in the inventory rather than quietly shared.

How is a safe deposit box opened after a death?

The bank will not let heirs open it alone. The court orders an inventory opening, usually in the presence of a notary or court officer, the bank and the heirs or their lawyer, who list the contents. Cash, jewelry and documents found are then added to the estate. A will discovered in the box is handed to the court.

Can inherited money be transferred out of Argentina?

Usually yes, but the rules change often. Argentina’s exchange controls were largely relaxed for individuals in 2025, while some restrictions and reporting rules for non-residents remain. The route depends on the currency held, the heir’s residence and the current Central Bank rules at the time of transfer. We check those rules before instructing the bank.

What happens to shares, bonds and investment accounts?

Securities held with an Argentine broker are frozen and transferred to the heirs by court order, either kept in an account in their names or sold. Shares in a family company (SA or SRL) pass to the heirs, though the company’s bylaws may regulate how heirs join and the other partners’ rights. Company management during the process may need temporary arrangements.

Are life insurance and pensions part of the estate?

Generally not. Life insurance is paid directly to the named beneficiaries, and survivor pensions from ANSES or other pension funds belong to the eligible spouse, partner or children under social security rules. Neither goes through the succession or counts for forced heirship. Unpaid salary or pension amounts owed to the deceased at death, however, are estate assets.

How is an inherited car transferred?

Cars are registered with the national motor vehicle registry (DNRPA). After the declaratoria, the court issues an order for the registry to record the heirs, or the heirs sell the car with court authorization. Unpaid traffic fines and vehicle taxes must be cleared first. Insurance should be kept active during the process, as the estate remains liable for accidents.

Do U.S. heirs have to report an Argentine inheritance in the United States?

Possibly. U.S. citizens and residents can have reporting duties for large inheritances from foreign persons and for foreign bank accounts or assets they come to own. These are U.S. tax matters outside our practice, so we recommend speaking with a U.S. tax adviser early. We provide the Argentine court records, valuations and bank documents your adviser may need.

Disputes, missing heirs and debts

Are heirs personally liable for the deceased’s debts?

Normally not. Under articles 2280 and 2317, heirs answer for the deceased’s debts only with the estate’s assets, not their own money. That protection can be lost in specific cases, for example if an heir hides assets or fails to file an inventory within three months of a creditor’s formal demand. If debts exceed assets, heirs can simply receive nothing.

How are the deceased’s creditors paid?

Creditors can claim against the estate during the succession, and debts must be paid before heirs receive their shares. Funeral costs, preservation expenses and secured creditors come first. Once assets are divided, creditors can still pursue each heir, but only up to the value that heir received. Heirs who pay a creditor in full can claim the other heirs’ share.

What can we do if the heirs cannot agree on how to divide the estate?

If negotiation fails, any heir can ask the court for judicial partition. The judge orders valuations, forms lots of equal value where possible, and can order a sale of assets that cannot be divided. Litigation is slow and expensive, so most families settle with lawyers’ help, often with one heir buying out the others.

How can a will be challenged in Argentina?

A will can be challenged as void, for example if it does not meet the formal requirements, if the testator lacked capacity, or if it resulted from fraud, violence or undue pressure. Separately, forced heirs can seek reduction if the will cuts into their protected share. Challenges need evidence such as medical records or handwriting expertise, and should be raised promptly.

What happens if an heir cannot be found?

The court publishes edicts and, if a known heir still cannot be located, appoints an official representative for absent persons to protect their rights. The succession can continue, and the missing heir’s share is held for them. Genealogical searches and consular inquiries often find relatives abroad, and the court file stays open for them to claim later.

What if an heir refuses to sign or cooperate?

The others can proceed without them. The court can issue the declaratoria and order steps without everyone’s signature, and an heir who refuses to sign a sale can face a partition action ending in a judicial sale. A silent heir who has been properly notified cannot block the process indefinitely, though disputes add time and cost.

Someone was left out of the declaratoria de herederos. Can it be fixed?

Yes. An heir omitted from the declaratoria can ask the court to extend it (ampliación) with proof of the relationship, or bring an action to claim the inheritance (petición de herencia), which does not expire. If assets were already distributed, the omitted heir can recover their share from the co-heirs, subject to the rights of good-faith buyers.

Can a child who was never legally recognized inherit?

Yes, after establishing filiation. A child not recognized by the deceased can bring a paternity or maternity claim, even after death, using DNA evidence from relatives or exhumation if needed, and then claim their share. These cases are sensitive and can affect a succession already in progress, so it is best to raise them early.

What if one heir has been using or selling estate assets?

Heirs who use estate assets for themselves must account for them. Co-heirs can ask the court for an accounting, the appointment of an administrator, and restrictions that block further sales. Rents or crop income kept by one heir are owed to the estate. Hiding or taking assets can also cost an heir the protection of limited liability for debts.

Working with LIMERES

What does LIMERES do?

LIMERES is an Argentine law firm focused on inheritance, real estate and farms, especially for heirs and owners who live outside Argentina. Founded in 2004, the firm has more than 30 lawyers across 23 provinces, so successions with property in Patagonia, the north or the Pampas are handled locally without separate firms.

Where are LIMERES offices?

We have two offices in the Buenos Aires area. Recoleta: Arenales 970, Piso 10, Dto. B (10th Floor, Unit B), C1061AAF Ciudad Autónoma de Buenos Aires. Nordelta: Edificio Puerta Norte II, Calle del Caminante 30, Piso 4 (4th Floor), B1670CUB Nordelta, Tigre, Province of Buenos Aires. Most clients abroad work with us remotely.

Is the initial consultation free?

Yes, for inheritance and real estate matters. In a free initial consultation we review the family situation, assets and documents, explain the likely steps and timeline, and give you a written estimate. You can book through our contact page. Other matters are quoted individually.

Can LIMERES handle a succession in any province?

Yes. With lawyers in 23 provinces, we handle successions and property transfers across Argentina, from Jujuy to Tierra del Fuego, including estates spread over several provinces. Coordinating every jurisdiction from one firm saves heirs from hiring and briefing separate lawyers. Our province guides, such as Córdoba or Santa Fe, describe local specifics.

Does LIMERES advise on U.S. or other foreign law and taxes?

No. We advise on Argentine law only. For foreign wills, foreign probate and tax reporting in your country, we work alongside your own lawyer, accountant or tax adviser and supply Argentine documents, translations and explanations they need. This keeps each part of a cross-border estate in the hands of someone qualified where it applies.

What should I prepare before contacting LIMERES?

Helpful items include the death certificate, a family tree showing spouses and children, any will, and a list of known Argentine assets, such as addresses, bank names or farm locations. Copies are enough at first. Do not order apostilles yet; we will tell you exactly which documents need them so you avoid paying twice.

How do I contact LIMERES?

Use the form on our contact page to request a free initial consultation for an inheritance or real estate matter, or write to Questions @ Limeres .com. Tell us where the deceased lived, which provinces the assets are in, and where the heirs live, and we will reply with next steps.

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