If you’ve inherited property, a bank account, or other assets in Argentina, or you’re managing an estate that includes Argentine assets, this guide explains how Argentine succession law works, what the process involves, and what’s genuinely required pursuant to Argentine law.
Every inheritance matter is different, the assets involved, whether there’s a will, how many heirs, and whether the deceased lived in Argentina or abroad all change what’s actually needed. Share the details and we’ll assess your specific situation and provide a custom quote, there’s no fixed package here because no two estates are the same.
Argentine succession law is set out in the Código Civil y Comercial de la Nación, specifically Book Five, “Transmisión de derechos por causa de muerte” (Articles 2277 to 2531). It governs who inherits, how much they’re entitled to, and the court process required to formally transfer an estate’s assets to its heirs.
Two things are worth understanding from the outset. First, Argentina generally requires a judicial process, called a “proceso sucesorio” or “juicio sucesorio”, to legally transfer title of a deceased person’s assets, even where a valid will exists. Second, Argentine law recognises forced heirship: certain close relatives are legally entitled to a protected share of the estate that cannot be freely overridden by a will. Both of these affect how an Argentine inheritance actually plays out, and both are explained below.
Under Articles 2444 to 2461 of the Código Civil y Comercial, certain heirs, descendants, the surviving spouse, and ascendants (parents), are considered “herederos forzosos” or “legitimarios.” They are legally entitled to a protected minimum share of the estate, called the legítima, regardless of what a will says. A will can freely dispose of the remaining portion, but it cannot eliminate or reduce a forced heir’s protected share without valid legal grounds for disinheritance.
The exact size of the legítima depends on which categories of forced heirs exist and how many of them there are, so it isn’t a single fixed percentage that applies to every estate. What matters practically is this: if you’re planning an estate that includes Argentine assets, or you’re a foreign will-maker who assumes your will controls the outcome entirely, Argentine forced heirship rules may limit that more than you expect. This is one of the most common surprises for people used to jurisdictions with full testamentary freedom.
Where someone dies without a valid will, Articles 2281 to 2362 of the Código Civil y Comercial set out the order in which relatives inherit. In general terms, descendants (children and their own descendants) inherit first, followed by ascendants (parents) and the surviving spouse under specific rules for how they share the estate together, and then collateral relatives such as siblings. Where no qualifying relatives exist, the estate can ultimately pass to the State. The exact shares and how different categories of relative share the estate together depend on which relatives actually survive the deceased, so this needs to be worked out for the specific family involved rather than assumed from a general rule.
The general stages of a proceso sucesorio in Argentina.
The process is filed in civil court, generally where the deceased had their last domicile, or, for Argentine real estate, before the Argentine courts specifically.
Each heir formally accepts or renounces their share of the inheritance, which also determines their exposure to the estate’s debts.
The estate’s assets, and its debts, are identified and documented.
The estate’s outstanding debts are paid from its assets before distribution to heirs.
The remaining assets are formally divided among the heirs according to the will or the intestate rules, and title is legally transferred.
Under Articles 2643 and 2644 of the Código Civil y Comercial, if the deceased owned real estate located in Argentina, Argentine courts have jurisdiction over that property specifically, and Argentine law applies to it, regardless of where the deceased was domiciled at the time of death. In practice, this means that even if a will has already gone through probate in another country, a separate Argentine proceeding is generally still required to transfer legal title to Argentine real estate. This is one of the most important things for a foreign family to understand early, a foreign grant of probate alone does not automatically transfer an Argentine property.
Bank accounts, company shares, and other movable assets are not governed by the same rule as real estate; Argentine case law has specifically confirmed that Articles 2643 and 2644 apply to real estate, not assets generally. Depending on the type of asset and where it’s held, different rules can apply. This is worth assessing asset by asset rather than assuming the same approach covers everything in the estate.
Heirs who don’t live in Argentina can generally act through a locally appointed representative under a power of attorney, rather than needing to be physically present throughout the process. Foreign documents, such as a death certificate or a will issued abroad, typically need to be properly legalised or apostilled, and translated, before an Argentine court will accept them.
There is no national inheritance tax in Argentina. However, the Province of Buenos Aires (a specific provincial jurisdiction, distinct from the City of Buenos Aires) applies its own tax on gratuitous transfers, the Impuesto a la Transmisión Gratuita de Bienes (ITGB), under Provincial Law 14.044, administered by ARBA (the province’s tax collection agency). It applies to inheritances, legacies, and other gratuitous transfers where either the beneficiary is domiciled in the Province of Buenos Aires, or the assets being transferred are located there, regardless of where the beneficiary lives.
This matters specifically if the estate includes property or other assets located in Buenos Aires province, or if an heir lives there. Rates and thresholds under this tax are set provincially and can change, so rather than quote a figure that may be outdated, we confirm the current position for your specific estate as part of our assessment. Other Argentine provinces, and the City of Buenos Aires, do not currently impose an equivalent tax, though this is worth reconfirming for your specific situation given how much this area can shift.
Inheritance matters involving Argentine assets combine several things that each carry real risk if handled incorrectly: forced heirship rules that can override assumptions from a will drafted abroad, jurisdiction rules that depend on exactly what kind of asset is involved, foreign documents that need proper legalisation, and, where relevant, a provincial tax with its own filing obligations. None of this is insurmountable, but it isn’t something to approach with a generic checklist either. The right first step is usually a proper assessment of what the estate actually contains and where, before any process is filed.
María Laura Cristín | Argentine Attorney
This guide is reviewed by María Laura Cristín, an Argentine attorney admitted to practise before the Santa Fe Bar Association since 2015. She advises businesses and international clients on inheritance and estate matters, contracts, dispute resolution, and commercial matters in Argentina. Her local qualification means the guidance on jurisdiction, forced heirship, and process reflects current Argentine legal and procedural requirements, not general assumptions.
This article is general information, not legal advice. Inheritance and probate outcomes depend on the specific facts of the estate, the applicable jurisdiction, and current law, all of which can change. For advice on your own matter, speak to a qualified Argentine attorney. Last updated: August 2026.
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