Reflections about the modification of the leases of real estate system. Law No. 27551, AFIP’s Resolution No. 4933

Abstract

Tenancy agreement as a mechanism is used to deal with the access to a decent housing, problematic that affects a large portion of the population.  The different regulations started from the Velez Sarsfield Code and subsequent laws, in particular the Law of Real-estate Leases No. 21.342, based on tenets of contractual partie’s equality and formal freedom. These conceptions were gradually waning  around the family tenancy agreement. Tenancy agreement´s tripartite historical legal division is deleted by the approval of the Civil and Commercial Code (Código Civil y Comercial de la Nación or CCCN), hence the lessee is conceived as the weakest of the contractual relationship. New sanctions of the law 27.551 and AFIP´S resolution 4933/2021  were trying to keep on with the same orientation. Even though, the contract registration requirement form 16 th article of the law 27.551 and its reglamentation AFIP´s resolution 4933/2021 does not represent a new tax, but it will incur administrative processes and procedures that if a professional carried them out, such as accountant or agents , they will have an extra cost.