Home / Services / Tax exemption

Cars | Abandonment of a car to an insurance company

Procedures available

Requirements: 

If car within the diplomatic franchise legal framework, whether is national or imported, suffers an insurance incident (robbery, crash accident, fire accident, etc) that makes it necessary to abandon it to an insurance company, the Mission shall file in an Application for the Abandonment to an Insurance Company before this Office.

Imported cars: All the taxes from which it was formerly exempted must be paid so the car can then be replaced.

Cars with Courtesy Number Plates: (issued to cars that were imported or purchased without a tax exemption) The Mission or civil servant must simply return the Number Plates, the ID windshield sticker, vehicle ID card and all the authorized drivers ID cards, related to the car.

Car built in Argentina: A certain percentage of the taxes from which it was exempted must be paid, in accordance with the proportion stipulated by the regulations applicable, namely Law 19486 and Decree 5529/72. The car can be replaced without the need to satisfy the minimum periods (2 or 3 years depending on the case) and the time that passed for the first car (from date of purchase to date of incident) can be counted when calculating whether the minimum period required for nationalizing the new car has elapsed.

A percentage of formerly exempted taxes must be paid. The car may be replaced without elapsing the 2 or 3 year minimum periods. Furthermore, the time passed for the abandoned car (since the purchase to the insurance incident) counts when calculating the minimum period of the new car.

If you wish to apply for a new Tax Exemption, it must be shown that the car has been abandoned to an insurance company and proof of payment of the taxes must be presented.

A car that does not hold a Model Configuration License ("Licencia de Configuración de Modelo" - LCM), can be registered in the DNRPA (National Directorate of Automotive Property Registry) for the purposes of the abandonment to the insurance company, but it will not be authorized to circulate in Argentina.

Prior to abandonment to an insurance company, an imported car must be nationalized. All car nationalization operations of imported cars, whether for personal or official use, must be recorded by the Customs Office via SIM (Sistema Informático María), a computer based system. This registration must be carried by a registered customs broker. To perform import/export operations, the Mission also needs to be registered as an Importer/ Exporter in the Registry of the General Customs Office.

Before or at the same time as the application for the abandonment of the car to the insurance company, the Number Plates, the ID windshield sticker, the Vehicle ID Card and the authorized drivers ID cards must be returned, or the relevant police report if applicable (see TO RETURN A NUMBER PLATE procedure).

Procedure

1. Note of the Mission: The abandonment to the insurance company must be requested through a note, signed by the Chief of Mission (or legal surrogate), as well as the beneficiary (the civil servant owning the car for private use), bearing their full names and positions within the Mission.

2. Please attach Form FDF N° 0014 entitled "Abandono de un Automotor a una Compañía de Seguros" (Abandonment of a Car to an Insurance Company)

3. Please attach the ORIGINAL Certificate issued by the insurance company declaring the total destruction of the car and stating that it was covered by a valid insurance policy, signed by the relevant authority and bearing the signature, full name and position within the Mission of the Chief of Mission (or legal surrogate).

4. Please attach the Number Plate, ID windshield sticker, Vehicle Identification Card and Identification Cards of all the authorized drivers.

   - In the case of a car manufactured in Argentina, the relevant taxes must be paid and the Tax Exemption Office must be sent proof of payment of these taxes, signed by the Chief of Mission (or legal surrogate) and bearing his/her full name and position within the Mission.

   - In the case of an imported car, the procedure must take place before the General Customs Office, where the required taxes must be paid. Once the authorization to abandon the car to an insurance company has been granted by the Tax Exemption Office, this must be registered in the María computer system (SIM) of the General Customs Office. This procedure must be carried out by a registered Customs Broker, in the name of the Mission.

   - The Tax Exemption Office will issue a Certificate for the Nationalization to the DNRPA (National Directorate of Automotive Property Registry and Chattel Mortgages), as a preliminary step towards the abandonment to the insurance company.