Home / Services / Tax exemption

Cars | Authorization for civil servants to purchase a car built in Argentina

Procedures available

Requirements: 

Members of diplomatic and consular Missions, international organizations and special Missions accredited before in Argentina may also purchase, for their private use and that of their families, two (2) cars manufactured in Argentina with the benefits established by Law 19.486. Members of the administrative staff can purchase, just one (1) car for their private use and that of their families.

The civil servants must be accredited before Argentina through the National Protocol Department.

In this way, the total number of Number Plates that this Office may issue per civil servant, cannot exceed (3) three. Counting those issued to national cars purchased with the benefit of Law N°19.486, those issued to cars imported in the framework of Decree N°25/70 and those issued to cars with Courtesy Number Plates.

Members of the foreign Mission's administrative staff who hold Argentine nationality or have permanent residency in Argentina are specifically excluded from the benefits of Law 19.486.

Diplomats who have purchased cars manufactured in Argentina are allowed to replace them during the course of their posting.

Prior authorization from this Office is required to purchase a car built in Argentina. Once authorization has been granted and the purchase is made, within the following thirty (30) days, the Number Plate must be applied for.

The ownership or possession of the afore-mentioned cars cannot be transferred to third parties until 2 years after their purchase date (3 years in the case of members of the administrative staff), unless the exceptions contained in:

A new car may be purchased without the need to comply with the minimum period mentioned above when it is shown that the original car is not usable; it must be proved that it has either been stolen, destroyed, damaged by fire or that it has suffered any other incident that has rendered it useless or made it impossible to be used normally. In such instances, for the purposes of calculating whether the minimum period required for nationalizing this new car has elapsed, these beneficiaries can take into consideration the time that passed from the purchase of the first car to the date of the incident.

Exempted from the minimum period mentioned above are cars purchased by beneficiaries who have had to replace their original car as a result of one of the afore-mentioned incidents (theft, fire, total or partial destruction, etc.) which has rendered it useless. They shall be allowed to import or sell the newly acquired car after a minimum of 6 months following the date of purchase of the car that replaced the one that suffered the incident.

The export of a car built in Argentina is exempt from the payment of export tariffs and of all other taxes, levies, contributions or duties of any nature.

Procedure

1. Note of the Mission: The purchase of a car built in Argentina must be requested through a note, signed by the Chief of Mission (or legal surrogate), if the car is for private use the beneficiary (the civil servant owning the car for private use) must also sign the Note. Both of them bearing their full names and positions within the Mission.

2. Pro-forma invoice, with the following features:

a. For Official cars:

  • Issued from car dealer to Representation
  • Duly signed by Chief of Mission (or legal surrogate), bearing his full name and position within the Mission.
  • Containing the legend: “Operación de Venta, bajo el Régimen Diplomático, Ley 19.486, Decreto 5529/72”
  • VIN Number or, at least first nine (9) characters of the LCM. The VIN number must begin with 8A through 8E.

b. For cars of private use:

  • Issued from car dealer to Civil servant
  • Duly signed by Chief of Mission (or legal surrogate), bearing his full name and position within the Mission.
  • Duly signed by beneficiary (civil servant), bearing his full name and position within the Mission.
  • Containing the legend: “Operación de Venta, bajo el Régimen Diplomático, Ley 19.486, Decreto 5529/72”
  • VIN Number or, at least first nine (9) characters of the LCM. The VIN number must begin with 8A through 8E.

3. Please attach Form FDF N°0006, entitled “Autorización de adquisición de un Automotor de Fabricación Nacional de un Funcionario de la Representación” (Authorization for a Civil Servant from a Foreign Mission to Purchase a Car Manufactured in Argentina).

  • This Office will check all the documentation, if approved a Purchasing Certificate will be issued. In all cases, the Tax Exemption Office must grant authorization prior to the purchasing of the car.
  • The application for the Number Plate must be filed within the following thirty (30) days from the date of issue of the Purchasing Certificate. (See Application for a Number Plate procedure)
  • Once the purchase is done, the commercial invoice must be presented to the Tax Exemption Office. This must also be duly signed by the Chief of Mission (or legal surrogate) bearing his full name and position within the Mission.
  • Should the purchase not be completed, the Tax Exemption Office must be informed of this cancellation and the Purchasing Certificate previously granted must be returned in order to be annulled.