GATAVIA GLOBAL · Gatavia Argentina

Short-term rentals in Argentina

This section explains how short-term rental works in Argentina and how to properly separate the different legal, fiscal, and operational layers. The concrete answer depends on the type of property, the method of exploitation, and the rules that apply to the case.

✓ Information reviewed: 08/26/2026

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GATAVIA

This section explains how to analyze the market, profitability, and investment in Argentina without confusing the different legal, fiscal, and operational layers. The concrete answer depends on the type of property, the form of exploitation, and the applicable rules. Specific and verified data is presented below in the Gatavia information block.

Investment analysis must separate general tourism data from the actual metrics of a specific housing unit. National or regional overnight stays help understand demand, but do not equate to occupancy, average price, or profitability of a property.

Tourism market in Argentina

Data, context and key indicators for the tourism market.

demand

Foreign tourists · 1S 2026

Argentina received 3,115,089 foreign tourists between January and June 2026.

Period: January-June 2026

demand

Tourists from non-bordering countries · 1S 2026

1,434,001 tourists from non-bordering countries were registered, a record for the last 25 years.

Period: January-June 2026

connectivity

Airport passengers · 1S 2026

Argentine airports recorded 24,565,836 passengers in the first half of 2026.

Period: January-June 2026

Regulatory alerts

Public information is not yet available for this section.

Regulatory framework

national

National framework of the lease contract

The term and currency can be freely agreed upon under the current Civil and Commercial Code.

National framework of the lease contract Application: Lease contracts Verified rule: The term and currency can be freely agreed upon under the current Civil and Commercial Code. Conditions: Valid contract, identification of parties, property, price, term, and conditions. Exceptions: Local tourism and consumer regulations still apply even when there is contractual freedom. Legal reference: Civil and Commercial Code, arts. 1196-1199 according to current text

national

RELI includes temporary tourist rentals and contracts through platforms

The digital contract can also be registered.

RELI includes temporary tourist rentals and contracts through platforms Application: Rental contracts Verified rule: The digital contract can also be registered.

national

RELI is a tax registry, not a tourist license

Registering in RELI does not by itself enable exploitation.

RELI is a tax registry, not a tourist license Application: Owner/operator of rental Verified rule: Registering in RELI does not by itself enable exploitation.

national

RELI · registration of contracts for tax incentives

As of August 2024, there is no general obligation to register all contracts in RELI.

RELI · registration of contracts for tax incentives Application: Lessors seeking specific tax incentives Verified rule: As of August 2024, there is no general obligation to register all contracts in RELI. Conditions: To seek one of the applicable tax incentives. Exceptions: If the incentive is not sought, the RG eliminated the mandatory general regime. Timing: 15 calendar days from celebration for contracts required to be registered under the RG. Legal reference: RG 5545/2024

mixed

Mandatory Registration of Tourist Temporary Rentals · CABA

Yes. The property must be registered in the Register of Tourist Temporary Rentals.

Mandatory Registration of Tourist Temporary Rentals · CABA Application: Housing units offered totally or partially as tourist temporary rentals Verified rule: Yes. The property must be registered in the Register of Tourist Temporary Rentals. Conditions: Property in CABA intended for tourist temporary rental. Exceptions: No exemption for habitual residence is presumed. Legal reference: CABA Law 6.255; Resolution 8/ENTUR/2025

mixed

Temporary Rental Properties · Mendoza

Mendoza maintains a specific provincial regime for temporary rental properties.

Temporary Rental Properties · Mendoza Application: Temporary rental properties in Mendoza Verified rule: Mendoza maintains a specific provincial regime for temporary rental properties. Conditions: Operate temporary accommodation for tourist purposes in the province. Exceptions: The details depend on the municipality and the type of accommodation. Legal reference: Provincial Law 7.863 and regulatory norms PAT

mixed

Tourist Accommodation Registry · Córdoba

Córdoba maintains a provincial registry of tourist accommodations and coordinates at the municipal level.

Tourist Accommodation Registry · Córdoba Application: Establishments and tourist accommodations Verified rule: Córdoba maintains a provincial registry of tourist accommodations and coordinates at the municipal level. Conditions: Provision of tourist accommodation in Córdoba. Exceptions: Specific requirements depend on the category and municipality. Legal reference: Provincial Law 6.483 and procedures of the Córdoba Tourism Agency

Short-term rental taxation

2026: do not apply house-housing exemption to a tourist rental without analysis

0

Taxation

Monotributo · rentals and services

Monotributo K hasta ARS 126.610.838,75 desde 1/08/2026

Locación cuenta como una unidad de explotación en Monotributo

Locación: exención de aportes previsionales/obra social en supuestos vigentes

0

IVA: locación exclusiva de casa-habitación está exenta

0

El locador debe facturar según su régimen fiscal

Taxation

Exemption from the integrated tax for landlords of up to two properties

0

Taxation

General Regime · VAT and Income Tax

Taxation

Urban Use Rights · CABA 2026

1.5

Regulatory and market evolution

06/30/2026

Airport passengers · 1S 2026

Argentine airports recorded 24,565,836 passengers in the first half of 2026.

06/30/2026

Foreign tourists · 1S 2026

Argentina received 3,115,089 foreign tourists between January and June 2026.

06/30/2026

Inbound tourism 2026 at recent highs

The first half of 2026 recorded 3.115 million foreign tourists and a record number of non-bordering ones.

01/01/2026

Tourist rental: do not assume exemption for primary residence

Tourist rental: do not assume exemption for primary residence Taxable base: The exemption requires primary residence for the tenant. Conditions: Tourism and permanent housing are distinct categories.

02/01/2025

CABA · current simplified registration procedure

The 2025 procedure remains the operational reference for registering temporary tourist rentals in CABA.

01/01/2025

ATT CABA policy control

ATT CABA policy control What to control: Maintain valid insurance per property.

PROFESSIONAL CONTENT

Gatavia Professionelles Dossier · Argentina

Advanced analysis for owners, managers and investors who need to go beyond public information.

01

Due diligence

Professional checks before purchasing, operating or converting short-term accommodation.

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02

Advanced regulation

In-depth analysis of requirements, restrictions, risks and regulatory scenarios.

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03

Professional taxation

Advanced tax treatment, scenarios and issues requiring special attention.

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04

Professional operations

Processes, recurring obligations and documentary control.

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05

Territorial radar

Assessment of territories, cities and areas with different market or regulatory conditions.

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06

Investors

Risks, costs, profitability, scenarios and criteria before making an investment decision.

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07

Managers

Compliance, representation, reporting and professional management for third parties.

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08

Metrics and alerts

Professional indicators covering market, demand, risk and regulatory evolution.

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This dossier is included with Gatavia Country and Gatavia Global.

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Sources and reference authorities

Administración de Parques Nacionales

Agencia Córdoba Turismo

ANAC / Secretaria de Turismo

ARCA

ARCA · Billing for property rentals

ARCA

ARCA · Property Owners in Rental · registration and fiscal regime

ARCA

ARCA · Property Owners in Rental · registration and fiscal regime

ARCA

Congreso / Poder Ejecutivo Nacional

Ente de Turismo CABA

Buenos Aires Tourism · Register of Temporary Tourist Rentals

Ente de Turismo de la Ciudad Autónoma de Buenos Aires

Buenos Aires Tourism · Register of Temporary Tourist Rentals

Ente de Turismo de la Ciudad Autónoma de Buenos Aires

Ente Mendoza Turismo

Gobierno de la Ciudad Autónoma de Buenos Aires

CABA · Law 6.255 · Temporary Tourist Rental

Gobierno de la Ciudad de Buenos Aires

INDEC

Legislatura de la Ciudad Autónoma de Buenos Aires

Ministerio de Justicia de la Nación

Poder Ejecutivo Nacional

Registro Nacional de Tierras Rurales

Secretaria de Turismo Ambiente y Deportes

Secretaría de Turismo, Ambiente y Deportes de la Nación

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Gatavia organises professional information for information and management purposes. General information does not replace legal, tax or technical advice tailored to a particular case.