A civil servant from a foreign diplomatic or consular Mission may nationalize his nationally produced car without paying taxes once 2 years have passed since it was purchased. Before the expiry of this 2-year period, the civil servant may nationalize the car without paying the taxes from which it was exempted if his posting comes to an end due to relocation.
In the case of a member of the administrative staff, he can nationalize one (1) car manufactured in Argentina without paying taxes once 3 years have passed since it was purchased. In the case of a termination of appointment or relocation, the car may be nationalized even if the minimum period has not elapsed by paying the taxes applicable:
a. If nationalization takes place within 9 months of the purchase, 100% of the taxes from which the car was exempted must be paid.
b. If nationalization takes place from 9 to 18 months after the purchase, 75% of the taxes from which the car was exempted must be paid.
c. If nationalization takes place from 18 to 27 months after the purchase, 50% of the taxes from which the car was exempted must be paid.
d. If nationalization takes place from 27 to 36 months after the purchase, 25% of the taxes from which the car was exempted must be paid.
Before the Nationalization Authorization Certificate can be issued, the foreign Mission must return the Number Plate, the ID windshield sticker and the Driver ID Cards.
Procedure
1. Note of the Mission: The nationalization 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° 0020 entitled “Nacionalización del automotor de fabricación nacional de un Funcionario de la Representación" (Nationalization of a car manufactured in Argentina belonging to a Civil Servant from a Foreign Mission).
3. Please attach a NON-CERTIFIED COPY of the Authorization to purchase the car.
4. If applicable, please attach a NON-CERTIFIED COPY of the note to the National Protocol Department informing it that the civil servant is soon to end his/her posting and indicating the date and flight on which he is to leave.
Form FDF N° 0013 entitled “Devolución de Chapa Patente o Chapa Patente de Cortesía del automotor de un funcionario o de Uso Oficial de la Representación” (Returning the Number Plate or Courtesy Number Plate of the Private Car of a Civil Servant or the Official Car of a Foreign Mission).
- If the application is approved, this Office will ask the foreign Mission to return the Number Plate, the ID windshield sticker and the Identification Cards of the Drivers. Upon request, this Office may issue a Free Circulation Certificate valid for 10 calendar days, upon presentation of a NON-CERTIFIED COPY of a valid insurance policy.
- Once the Export or Re-export has been authorized by the Tax Exemption Office, it 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, on behalf of the Mission.