Home / Services / Tax Exemption

Cars | Authorization to purchase a car manufactured in Argentina for official use

Procedures available


Diplomatic and consular Missions accredited in Argentina, as well as International Organizations, are allowed to purchase a reasonable quantity of cars, considering their characteristics and services they are going to provide. A reasonable quantity of cars is estimated to be a minimum of three cars and a maximum of one car per diplomat accredited in Argentina.

The quantity of cars mentioned above is determined by:

The ownership or possession of the national manufactured cars may be transferred only after a 2-year period from the date of purchase. The only exceptions to transfer a car when this period has not been completed yet are:

a) When the car is transferred to another beneficiary holding the same, but unused, tax exemption privilege. For calculating whether the 2-year period required before nationalizing the car has elapsed, these beneficiaries can take into consideration for their own benefit the time that passed for their transferors.

b) Abandonment to an insurance company in the case of an accident or other insurance incident, upon payment of formerly exempted taxes. Once the aforementioned 2-year period has elapsed, the beneficiaries (who abandoned their car to an insurance company) may replace the car in question, and the regulations and conditions applicable to the new car will be the same as for the previous one.

c) When a car assigned to services of international cooperation is transferred, without receiving payment, to a federal, provincial or municipal government or to its centralized or decentralized agencies.

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 made it unusable. Under such circumstances, for the purposes of calculating whether the 2-year period required for nationalizing this new car has elapsed, the beneficiaries can take into consideration the time that passed from the purchase of the first car to the date of the incident.

Re-exporting a car made in Argentina is exempted from the payment of export tariffs and of all other taxes, levies, contributions or duties of any nature.

To purchase a car manufactured in Argentina, prior authorization is required. Once it has been granted, the Mission must purchase the car and apply for the number plate.

In all cases, the Tax Exemption Office must authorize the purchase before it is made.

Required documentation to file an application t purchase a car made in Argentina

1) Note from the Mission: Duly signed by the Chief of Mission (or legal surrogate) with his signature, full name, position and bearing the stamp of the Mission. Consular Missions must file this application through their respective Embassies.

2) Form N° 0005 “Autorización de adquisición de un Automotor de Fabricación Nacional para Uso Oficial de la Representación” (Authorization to Purchase a Car Manufactured in Argentina for the Official Use of a Foreign Mission).

3) A NON-CERTIFIED COPY of the pro forma purchase invoice. The pro forma invoice must include the words “Operación de Venta, bajo el Régimen Diplomático, Ley 19.486, Decreto 5529/72” (“Sale under diplomatic regulations, Law 19.486, Decree 5529/72”) and must carry the VIN number or at least its first nine (9) characters. The VIN number must begin with 8A through to 8E. In all cases, the non-certified copy must be signed by the Chief of Mission (or legal surrogate) and bearing his full name and position within the Mission.

If the purchase is not completed, the Mission must inform the Tax Exemption Office and the Authorization Certificate previously granted by this Office must be returned to be cancelled.