The tax of Automotive patents in Argentina It varies according to each jurisdiction, which applies its scales according to the fiscal valuations of the models according to their own criteria.
Being a federal application regulations, The amount to be paid for each vehicle varies in each area. In that sense, the Young group of the Libertad Foundation analyzed the “tax dispersion” that exists in the country’s jurisdictions.
According to explains Sebastián Domínguez, CEO of SDC Tax Advisors, The tax value is due to the valuation of each vehicle. “Depending on the value they have, It depends on the model, year of patenting, among other factors, The value of the patent is determined“, development.
“There may be a patented car in 2024 that pays less patent than one of 2020, if the latter is worth more of high -end, For example, ”added the taxpayer.
So, to unify the criteria, In the study prepared by Fundación Libertad, a Peugeot 208, The best -selling car last year, enrolled in 2024, which has a fiscal guarantee of 0km of $ 24,320,000. Then the percentages corresponding to each province were applied to that amount.
The ranking was headed by the province of Buenos Aires, district in which a car of those characteristics would pay an annual patent value of $ 1,146,909, that is, 4.72% of the heat of the car. In second place was the neighboring district, the Autonomous City of Buenos Aires, where this car would pay $989.171, 4% on the value of the vehicle.
Now, In a third place it was shared between Río Negro and San Luis, Districts where this car would have to pay $ 851,200, 3.5% of the value of the car.
On the contrary, The provinces in which this tribute records less tax pressure is in Chaco, Where a Peugeot 208 Model 2024 pays $ 145,771 annually, only 0.6% of the value of the car. Closely follow Córdoba, where the tax reaches 1.2% of the value of the vehicle, $ 294,572 per year.
The third place It is also shared in this case, Both Mendoza and Santiago del Estero record an amount for the annual patent payment of $437.760, 1.8% of the value of Peugeot 208. This is the complete ranking, according to the report:
“It is key to rethink the incentives within the federal tax scheme. promote healthy competence between provinces can promote improvements in public resources administration, Especially if the adoption of good practices already implemented by the National Government is promoted, ”concluded Franco Pérez Rocca, Lautaro Sanfilippo, Nicolás Morteo Araudo and Lautaro Vaccari, the authors of the study.
Yes ok From now on, it is possible to patent a car in any jurisdiction without home restriction, According to the Ministry of Justice a few months ago, the small print details that not everything is what it seems.
For example, The City of Buenos Aires through article 416 of its Fiscal Code establishes certain presumptions for which the payment of patent can demand a car which is registered in another jurisdiction, but that is frequently used by its streets.
“One of the most normal assumptions is when a neighboring neighbor register his car in another province but assures it and uses it in Caba. In this way, through the Buenos Aires domicile that is declared in the policy, The city has the power to demand the payment of the patent“, Domínguez argued.
As detailed by the taxpayer, the payment required by the city is not 100%, but also gives you the difference: “If one kicks it in Salta where he pays $ 100,000 per bimester, while in the city he should pay $ 300,000, CABA can claim the difference of $ 200,000”He exemplified.
In addition to collecting the difference there is another important aspect that comes into play, which is that of interests. “The city can realize at two years that the car is registered elsewhere, Then apply the corresponding interests From the date of expiration, ”he added.
Another important item mentioned by the CEO of SDC Tax Advisors is that This situation is usually given more frequently in high -end cars, since “they represent a greater tax interest for jurisdiction.” Instead, The cars that are cheaper “tend to go unnoticed.”
In the United States, the scheme to determine patent payment is governed by weight or category of unit, seniority, value and type of fuel, also according to each jurisdiction.
For example, In Florida the main criteria is due to the weight of the vehicle, so, A car of similar features to Peugeot 208 would pay between US $ 23.5 and US $ 35.6, according to the report.
“The same self would pay only US $ 35.6 a year while in Argentina the lowest patent is around US $ 121 per year and the most expensive exceeds US $ 960. 27 times more, ”they published on their social networks.
