ARGENTINA Law and Practice Contributed by: Juan McEwan and Agustín Lacoste, McEWAN
can inherit and own assets through their legal repre - sentative. 8.3 Elder Law The Medical Anticipated Directives ( Directivas Médi- cas Anticipadas ) is a relatively new method (regulated in the CCCN) by which a capable person can antici - pate directives and grant power of attorney regarding their health and foreseeing their own potential inca - pacity. A person (or more than one) may be appointed to express consent to medical acts and act as curator. However, directives related to euthanasia are null and void, and can be freely revoked. 9. Planning for Non-Traditional Families 9.1 Children Since the enactment of Law 23.264, and pursuant to the American Convention on Human Rights ( Conven- ción Americana sobre Derechos Humanos ), Argentine law has not made a distinction between legitimate and illegitimate children (those born out of wedlock). Therefore, they have the same rights to inherit or to be included in a class of beneficiaries. An adopted child is one who is taken into a family that is different from that of its natural parents, after a legal process is followed under the CCCN. Sections 594 to 637 of the CCCN distinguish between simple, full and integrative adoption. The distinction has a direct impact on the intestate inheritance rights of the adopted children, as follows. • Simple adoption ( adopción simple ) – the law grants the adopted child the same intestate inheritance rights as a biological child but does not create any relationship between the adopted child and the adoptive family. The CCCN provides the adopted child with the right of representation in the succes - sion of the ascendants of their adoptive parents, but not as forced heirs. However, the descendants of the adopted person have a right of representa - tion in the succession of the adoptive parents (in this case, as forced heirs). • Full adoption ( adopción plena ) – the relationship between the adopted child and their blood family
is terminated, being replaced by a relationship with the adoptive family. This implies, on the one hand, that the fully adopted child will have no intestate inheritance rights regarding their blood family and, on the other hand, that the child will acquire the same intestate inheritance rights in the adoptive family as those of a biological child. • Integrative adoption ( adopción de integración ) – the adopted child is the son or daughter of the spouse or cohabitee. 9.2 Same-Sex Marriage Argentine law recognises marriage between same-sex couples, so the same marital property regime applies in such cases. This has no special effect on the tes - tator’s will, given that they have the same inheritance rights as any other spouses in a marriage. “Marriage” is defined as a union between one person and another of the same or opposite sex in a consensual and con - tractual relationship recognised by law – the consent to which is usually expressed in the presence of a public officer. Argentine law also recognises a civil partnership, which is a legal union or contract like a marriage between two people of the same sex. Charities are recognised under Argentine legisla - tion, but there is no single regulatory authority for all charities in Argentina. In addition, unlike in many other jurisdictions, Argentine law does not provide an exact definition of a “charity”. Main Types of Not-for-Profit Organisations Despite the lack of a proper legal definition, a charity can generally be defined as an organisation whose purpose is to work for the public benefit without mak - ing a profit. The two main types of not-for-profit organ - isations are as follows. • Foundations ( fundaciones ) are non-profit legal enti - ties created with certain funds or assets that have been endowed by their founders to carry out some specific activity for the public benefit without seek - ing profit. Foundations are governed by Chapter 3 of the CCCN. 10. Charitable Planning 10.1 Charitable Giving
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