COTI (CODIGO DE TRANSFERENCIA DE INMUEBLES)
If you own and plans to sell a property value exceeding $ 600,000 .- shall be obtained from the AFIP COTI called code or transfer of property supply. To perform the procedure is necessary to have key tax and the procedure is performed on the AFIP. Once you have the key prosecutor may enter the online system by entering the AFIP and the key fiscal CUIL.The data will be requested in writing include the property in question.
The COTI is an identification code, not a tax.
Main duties for each of the subjects involved in the sale of real estate(Owners, Real Estate and Write):
http://www.afip.gov.ar/genericos/novedades/RG2371NovedadITI.asp
[Property OwnersAs of 01/03/2008 the owner or joint owner of a property (or the legal representative of subjects 'living abroad') should get the "Offer Code transfer property" (COTI), prior to occurrence of any of the following events, whichever comes first: negotiation, supply or transfer of immovable property or immovable property to construct, any form of instrumentation, provided the price stated in any of the acts in question, set the tax base for purposes of payment of property taxes, like taxes and the tax value, is equal to or greater than $ 300,000. ]Para obtener el COTI, necesita la clave fiscal. El COTI puede obtenerse vía internet (una vez que obtenga la clave fiscal) o llamando por teléfono al 0800-999-2347. También puede obtenerse mediante el envío de un mensaje de texto: SMS: Tramitación del COTI a través de MENSAJES DE TEXTO
How to get the key tax if you do not have it: http://www.afip.gov.ar/claveFiscal/ (to perform online transactions must apply in person the key).User Guide to obtain the key fiscal: http://www.afip.gov.ar/claveFiscal/infounificada.asp
The Chamber of Notaries of the City of Buenos Aires has a PDF document that explains the data you require the operator of the property to obtain the COTI. Open PDF document with informationDiagrama explicativo del procedimiento para Propietarios:
http://www.afip.gov.ar/genericos/novedades/documentos/esquemaTransferenciaInmuebles.pdf
ITI Home: Tax on Property Transfer where the information on COTI: http://www.afip.gov.ar/iti/
Procedures Guide Proofs and Certificates of Tax Transfer of Property.
http://www.afip.gov.ar/genericos/guiaDeTramites/categoria_list_detail.aspx?id_padre=651
Explanatory document of the scheme information
http://www.afip.gov.ar/genericos/novedades/documentos/RG2371Novedad.pdf
Resolución General AFIP Nº 2141/2006
For any doubt consult your attorney, accountant or contact the AFIP:
Tel: 0800-999-2347 / 0810-999-2347 (AFIP) o *2347 desde su celular.
De lunes a viernes, de 08:00 a 20:00 horas
Email: guiavirtual@afib.gov.ar