Airbnb Rules in Argentina: Complete 2026 Compliance Guide for STR Hosts & Property Owners

Argentina’s short-term rental regulations require mandatory ENTUR registration in Buenos Aires and ARCA tax registration nationwide, with enforcement targeting unregistered properties across major booking platforms. Unlike many cities around the world, Buenos Aires City’s framework (Law 6,255) states no primary-residence requirement, enabling investment property rentals and multiple Airbnb listings per host without primary residence requirements, making it one of the most accessible markets for property investors seeking profitable short-term rentals.

This comprehensive guide addresses the legal requirements to operate Airbnb rentals legally in Argentina, covering compliance obligations from initial registration through ongoing operational standards.

What this guide covers:

This article details Argentina’s registration requirements under Buenos Aires Law 6,255, ENTUR registration procedures, ARCA tax obligations, building consortium restrictions and safety compliance standards. This guide excludes general Airbnb hosting tips, marketing strategies or property management advice unrelated to legal compliance.

Who this is for:

This guide is intended for current and prospective Airbnb hosts, property investors, secondary home owners and remote workers operating tourist rentals across Argentina. Whether you’re launching your first short-term rental business in Buenos Aires or ensuring ongoing compliance in cities like Mendoza or Bariloche, you’ll find specific regulatory guidance and actionable requirements.

Why this matters:

Non-compliance results in platform delisting, municipal fines and ARCA tax penalties. Buenos Aires alone hosts over 25,356 active listings with a 72% occupancy rate and average daily rate of approximately ARS 40,307 ($46 USD), contributing significantly to the local economy while facing strict government oversight.

What you’ll learn:

• ENTUR registration process and documentation requirements for Buenos Aires

• DUU tourist fee collection and remittance obligations

• Safety standards for smoke detectors, gas certifications and fire equipment

• Building consortium navigation strategies and restriction solutions

• Province-specific compliance variations across Argentina

Understanding Argentina’s short-term rental legal framework

In Argentina, short-term rentals are generally defined as residential properties rented for less than 30 consecutive days, distinguishing them from long-term residential leases that fall under different tenancy protections. In Buenos Aires City, Law 6,255 defines a Tourist Temporary Rental (ATT) as accommodation ranging from 1 night up to 3 months. STRs must be registered in the Registry of Temporary Tourist Rentals via the TAD (Remote Processing) platform. This registration is mandatory for listing on platforms.

The regulatory framework operates under a federal versus municipal jurisdiction split, with tourism regulation handled by local government authorities and tax obligations managed by the Customs Collection and Control Agency (ARCA, formerly AFIP) at the national level. This dual structure creates distinct compliance pathways that hosts must navigate simultaneously to operate legally.

Investment property vs owner-occupied rentals

Argentina allows both investment properties and secondary homes for short-term rental operation without any owner occupancy requirements. This stands in stark contrast to regulations in certain areas of North America and Europe, where hosts must demonstrate primary residence status.

Equal treatment under Buenos Aires' ENTUR registration regardless of owner residence status means property investors can register multiple listings across different locations, significantly expanding earning potential. Families purchasing vacation properties or investors building rental portfolios face identical registration processes, making the STR rules particularly accessible for diverse ownership structures.

ENTUR registration vs ARCA tax registration

The ENTUR registry represents Buenos Aires municipal tourism compliance under Law 6,255, while federal ARCA registration addresses national tax obligations for rental income reporting. Both registrations are mandatory and serve fundamentally different compliance purposes.

ENTUR provides a registration number that platforms verify before allowing listings to operate in Buenos Aires, functioning as a short-term rental license for the city. ARCA registration ensures hosts comply with income tax, VAT and other federal tax obligations that apply regardless of which city they operate in.

Provincial variations and municipal authority

Cities like Mendoza, Bariloche and Córdoba maintain distinct registration requirements beyond Buenos Aires regulations. Rosario, for example, operates under Ordinanza 10.138, requiring dual municipal permits, with stays permitted from 1 to 180 nights per booking.

Municipal tourism authority intersects with building regulations at the property level, where consortium restrictions can prohibit short-term rentals regardless of broader city permissions. This creates a three-layer compliance structure: National tax registration, municipal tourism registration and building-level authorization.

Understanding these foundational legal concepts establishes the framework for navigating Argentina’s specific registration requirements and application procedures.

Registration requirements and application process

The registration process requires comprehensive documentation proving property ownership or authorized use, tax compliance and building consortium permission before short-term rental operations can legally commence. Argentina’s dual registration system demands attention to both municipal tourism requirements and federal tax obligations.

ENTUR registration documentation

Property ownership deeds or rental agreements with explicit short-term rental permission from the property owner establish your legal right to operate. If you rent the property, note that your landlord must provide written authorization specifically permitting tourist rentals.

Valid Argentine identification requirements include DNI for residents or passport plus Argentine tax ID (CUIL/CUIT) for foreign owners. Property address verification through ABL tax certificates or utility bills confirms the location matches all submitted documentation.

When acting on behalf of the vacation rental property owner, applicants must also submit, a co-owner consent form and power of attorney.

Building consortium authorization letters are mandatory if your property is located in a condominium complex. This document must verify the building’s regulations permit short-term rentals in rooms or entire units, preventing future disputes with administrators or neighbors. A technical certificate of electricity and gas networks is also required.

All ENTUR registration applicants must provide proof of coverage of insurance with civil liability against third parties.

ARCA tax registration requirements

The Federal Administration of Public Revenue (AFIP) removed the requirement to register rental agreements for urban and rural properties but taxpayers who wish to benefit from the tax advantages under the Simplified Regime for Small Taxpayers (RS) must register their rental agreements through the Registry of Real Estate Leases (RELI) service on the agency's website using their tax ID, within 15 calendar days of their execution.

In Buenos Aires, an Urban Use Fee (DUU) applies to foreign tourists over the age of 12, per Law 6278. Hosts are responsible for collecting the fee of $1.50 for each night spent in the city. Maintain accurate records of all money received through platforms and direct bookings for proper income declaration.

Application timeline and fees

ENTUR registration is free for Airbnb listings and must be renewed annually. ARCA registration must be updated when rental terms change. Planning these renewals in advance prevents gaps in legal operation status that could trigger enforcement actions.

Securing proper registration establishes the legal foundation for implementing operational compliance standards and safety requirements.

Operational rules and compliance standards

Registered short-term rental operators must maintain ongoing compliance with safety equipment installation, guest documentation protocols and building consortium obligations throughout their operational period. These standards affect daily operations and require consistent attention.

Safety equipment installation

Buenos Aires STR law requires a sworn statement of compliance with safety rules and Airbnb operators are advised to follow best practices before listing any short-term rental property.

1. Install smoke detectors: Mount functional smoke detectors in every bedroom and common area, testing monthly and replacing batteries annually per safety standards.

2. Install carbon monoxide (CO) detectors: Position CO detectors near all sleeping areas and fuel sources including gas heating systems and water heaters.

3. Display emergency information: Post visible address numbering from the street and emergency contact details in common areas for guest access.

4. Provide fire extinguisher: Install an accessible fire extinguisher with current inspection tags in the kitchen or main living space.

5. Obtain gas certification: Secure professional gas installation safety certificates with annual inspection renewal from licensed technicians.

6. Create evacuation diagram: Post clear evacuation routes near property entrances showing emergency exits.

Gas safety represents a big problem in Argentina if not properly addressed, as municipal inspections verify compliance with fuel-burning appliance standards. Expect annual inspection requirements in cities that mandate professional certifications.

Guest documentation and registry obligations

Mandatory guest information collection includes full name, nationality, identification number and contact details for every guest over 18 years of age. This registry serves law enforcement access protocols and establishes your responsible management of the property.

Hosts must be aware that police authorities may request access to these records, and failure to produce documentation creates compliance violations. Vacation rental operators are expected to retain records for the period required by the authority of application.

Digital registry systems integrated with booking platforms simplify this process, though hosts operating on multiple platforms must verify data capture occurs consistently across all booking channels.

Building consortium compliance comparison

Operational compliance extends beyond safety equipment to encompass comprehensive tax obligations and financial requirements.

Tax obligations and financial requirements

Short-term rental operators face multiple tax obligations including Buenos Aires DUU tourist fees, federal VAT and income taxes, alongside recommended liability insurance coverage.

DUU tourist fee collection

The daily DUU fee ($1.50 per guest per night) applies to non-resident guests over 12 years old, calculated on total accommodation charges for each booking.

Platform collection versus manual collection procedures vary by booking channel. Airbnb handles certain tax collections automatically, but hosts using direct bookings or other platforms must manage DUU obligations independently through their registered account.

Documentation requirements include guest nationality verification and fee calculation records for each applicable stay. Hosts who rely solely on platform tax collection remain legally responsible for complete compliance and should verify all remittances.

ARCA income tax obligations

Monthly rental income declaration through the ARCA system tracks all revenue from short-term rentals regardless of platform or booking method. Income tax generally applies to rental profits for Argentine tax residents after allowable deductions.

VAT registration becomes mandatory for hosts depending on whether they qualify for Monotributo categories vs general regime. Monotributo categories provide simplified tax treatment for smaller-scale operations. Provincial turnover taxes add another layer. Buenos Aires Province tax rates are based on activity and revenue bands.

This reflects Argentina’s comprehensive taxation approach to tourist rentals.

Insurance and liability requirements

Minimum liability insurance coverage recommendations suggest policies specifically including short-term rental activities, as standard homeowner’s insurance typically excludes commercial rental operations.

Building consortium insurance verification ensures your property’s building maintains adequate coverage, while supplemental policies address gaps specific to short-term rental operations. Guest injury and property damage protection through platform guarantees and independent policies creates comprehensive coverage.

Understanding tax and insurance obligations prepares hosts for addressing common compliance challenges that frequently trigger enforcement actions.

Common challenges and solutions

Successful short-term rental compliance requires proactive management of documentation requirements, tax obligations and building relationships that commonly create enforcement triggers across Argentina.

Challenge 1: Consortium prohibition enforcement

Solution:

Negotiate directly with building administrators and request formal owner assembly meetings to address short-term rental bylaws. Present data on responsible operation, noise mitigation and community contributions to build support among neighbors.

Legal pathways for challenging unreasonable consortium restrictions include petitioning for bylaw amendments, which may require majority owner approval. In certain cases, demonstrating that restrictions were improperly enacted or conflict with municipal tourism policies provides grounds for appeal.

Challenge 2: ENTUR registration delays and documentation issues

Solution:

Prepare complete documentation packages before submission, including notarized affidavits when address inconsistencies exist between identity documents and property records. Proactive explanations of address changes prevent rejection for common documentation mismatches.

Communication strategies with ENTUR officials include following up on application status after 15 business days and requesting specific guidance on any missing requirements. Appeal processes exist for rejected applications when documentation errors can be corrected.

Challenge 3: Multi-platform tax compliance confusion

Solution:

Implement centralized record-keeping systems tracking all bookings from Airbnb, Booking.com and your direct booking website(s) with consistent revenue and guest nationality documentation. Verify platform tax collection settings and maintain independent records even when platforms handle remittance.

DUU fee collection coordination across different booking platforms requires manual tracking for platforms that don’t integrate with Buenos Aires systems. Monthly reconciliation prevents year-end compliance gaps that trigger audit attention.

Understanding common challenges prepares hosts for the serious consequences of enforcement actions and penalty structures.

Penalties and enforcement actions

Argentina employs varied enforcement mechanisms targeting unregistered Airbnb listings, false registrations and ongoing operational violations through municipal inspection programs and platform monitoring systems.

ENTUR violation consequences

Resolution 8/2025 establishes a process where the Buenos Aires tourism authority requests platforms to suspend unregistered STR operations and booking platforms must act within 15 business days of notification. The law also requires platform removal upon communicated sanctions. False documentation submissions could constitute serious legal violations beyond simple administrative penalties.

ARCA tax evasion penalties

Penalties for unreported rental income can creating substantial financial exposure for non-compliant hosts. Criminal tax evasion charges can also apply for systematic under-reporting exceeding specific thresholds.

Asset freezing and property seizure represent severe consequences for significant tax violations, though these enforcement actions typically follow repeated non-compliance rather than first-time errors. Hosts should be aware that ARCA maintains monitoring capabilities across banking systems and platform payment records.

Platform compliance monitoring

Automated detection systems monitor unregistered listings across Airbnb, Vrbo and local platforms, identifying properties operating without valid registration numbers. Host verification processes require registration documentation before listings achieve full availability.

Platform cooperation with government enforcement has expanded significantly. The sense of anonymity some hosts expect from platform operations does not reflect current enforcement realities.

Understanding enforcement consequences emphasizes the critical importance of maintaining strict compliance from initial application through ongoing operations.

Navigating Argentina's STR laws and next steps

Argentina’s short-term rental regulations create an accessible yet strictly monitored compliance framework for legitimate hosts, with significant advantages over more restrictive markets that prohibit investment properties or limit listings per host. The absence of primary residence requirements makes Argentina’s market particularly attractive for property investors throughout South America.

To get started:

1. Verify your building consortium permits short-term rentals and obtain written authorization

2. Gather required documentation including ownership deeds, tax ID and property address verification

3. Complete ENTUR registration through the Buenos Aires tourism portal

4. Register with ARCA for federal tax compliance and obtain your CUIL/CUIT

5. Install essential safety equipment including smoke detectors, CO detectors and fire extinguishers

6. Establish guest documentation systems meeting city retention requirements

Hosts expanding beyond Buenos Aires should explore specific city requirements in Mendoza, Bariloche, Córdoba and Rosario, where provincial variations create distinct registration pathways and operational rules.

Additional resources

ENTUR’s online registration portal provides current application forms and status tracking for Buenos Aires operations. The ARCA tax registration system offers compliance guides for rental income reporting applicable to hosts in any location throughout Argentina.

Building consortium mediation services and legal resources assist hosts facing restriction challenges, with specialized attorneys available for bylaw amendment petitions. Provincial tourism authority contacts for registration requirements outside Buenos Aires vary by city, with most offering online portals similar to ENTUR.

FAQs

What is the difference between ENTUR and ARCA registration?

ENTUR registration is a municipal requirement specific to Buenos Aires for tourism purposes, providing a license to operate a short-term rental in the city. ARCA registration is a national requirement for federal tax obligations, ensuring you report rental income and comply with taxes. Both are required to operate legally.

What happens if my building's administration (consortium) prohibits short-term rentals?

If your building's consortium rules prohibit short-term rentals, you cannot legally operate one, even if you have a city permit. You would need to negotiate with the building administration, seek to amend the bylaws through an owner assembly or find a different property.

Are there specific taxes for Airbnb hosts in Argentina?

Yes, hosts have several tax obligations. These include federal income tax and potentially VAT, managed through ARCA. In Buenos Aires, hosts must also collect a "DUU" tourist fee of $1.50 per night from foreign tourists over 12 years old and pay provincial taxes. Other cities/provinces may apply their own taxes.

What are the penalties for not complying with Airbnb regulations in Argentina?

Non-compliance can lead to serious consequences. Unregistered properties in Buenos Aires can be suspended or removed from booking platforms like Airbnb. For tax violations, ARCA can issue significant fines for unreported income, and in severe cases, it could lead to criminal charges or asset freezing.