Arca updated on its website the minimum value from which the real estate transfer supply code must be requested
04/23/2025 – 07: 15hs
The Customs Collection and Control Agency (ARCA) updated on its website the minimum value from which the real estate transfer supply code (Coti) must be requested.
The update is carried out taking into consideration the consumer price index (CPI) supplied by INDEC in accordance with the provisions of the General Resolution (AFIP) 5362.
Punctually, as of this month, the Coti must be managed when the price consigned or the tax base set for the payment of real estate taxes or similar taxes, or of the stamps tax that grave the transmission of the same or the current fiscal value of the property in questionis equal to or greater than $ 66,833,000.
What is the real estate transfer supply code?
From Errepar, they point out that the Coti “Property Transfer Offer Code”, provided for in the General Resolution (AFIP) 2371, is an information regime, which must be obtained by the holder or condominium of real estate prior to the occurrence of the negotiation, offer or transfer for the basis, of a real estate or of real estate on real estate to be built, whatever its form of instrumentation.
Since April 1, according to the official web site of La Arca, The amount from which it is mandatory to request the Coti is increased to $ 66,833,000.
At the time of the process, the value that must be declared in the “Sale Price” field is the one agreed between the parties, which may be expressed in pesos or in foreign currency, and use the national bank exchange rate of the National Bank to convert it to legal tender currency.
In practice, when the declared price is lower than the fiscal valuation, the tax base set for the purposes of paying the real estate taxes or the tax base of the stamp tax must be taken.
The notary intervening in the transfer of property domain will be responsible for the control of the emission and validity of the Coti on the site of the Ark.
Who are forced to request the Coti Arca
They are obliged to comply with this information regime, the subjects that are then indicated:
- Human people.
- Legal persons of the Civil Code and societies, associations and entities.
- Societies, associations, entities and companies that do not have the qualities provided in the previous vignette, and even the assets destined for a specific purpose, when one and the other are considered by tax laws as economic units for the attribution of the taxable event.
- The undivided successions, when the tax laws consider them as subjects for the attribution of the taxable event, under the conditions provided for in the respective law.
- The spouse who perceives and has all the revenues of the other.
- The parents, tutors and curators of the incapable.
- The trustees and liquidators of the bankruptcies, representatives of the societies in liquidation, the legal or judicial administrators of the successions and, in the absence of these, the supéstite spouse and the heirs.
- Directors, managers and other representatives of legal persons, societies, associations, entities, companies and assets.
- The administrators of assets, companies or assets that in the exercise of their functions can determine in full the taxable matter taxed by the respective tax laws in relation to their holders and pay the corresponding tax; and, under the same conditions, the leaders with the power to receive money.
- Retention agents and tax perception.
- They are also obliged to pay the tax responsible substitutes, in the manner and opportunity in which, for each case, it is stipulated in the respective standards of application
- The legal representatives of resident subjects abroad.
The aforementioned subjects must obtain the Cot before the negotiation, offer or transfer (what is happening first) of real estate or real estate rights to be built when the price (or the tax base set for the effects of the payment of real estate taxes or similar taxes and/or the tax of stamps that take the transmission of the same or the current fiscal value of the property in question) It is equal to or greater than $ 66,833,000.
The Coti application will be made individually for each property or by one of them and supply the data that appears in the, to whose purposes the corresponding data must be provided.
In case of real estate leasing operations, the offer value, negotiation or transfer to be considered, will result from the sum of the canons corresponding to the total contract of the contract and the price set for the exercise of the purchase option, and the Coti must be requested at the time of the transfer.
