ARGENTINA Law and Practice Contributed by: Juan McEwan and Agustín Lacoste, McEWAN
actual election of that regime would provide within a marriage. Protections Notwithstanding this contractual freedom, the law imposes certain protections that the parties cannot waive, treating them as matters of public order rather than private arrangement. Where there are common children, the family home cannot be sold, mortgaged or otherwise encumbered by the owning partner without the consent of the other. On termination of the union, either partner may claim a compensación económica – a time-limited payment addressing any material imbalance caused by the union and its break - down, comparable to, though narrower in scope than, the compensatory allowance available on divorce. Unlike spouses, however, convivientes owe each other no ongoing maintenance obligation during the relationship, except if there is a specific agreement providing otherwise. Succession rights It is in succession, however, that the two regimes diverge most significantly, and this is the area of great - est relevance to estate planning. A conviviente has no forced heirship rights and no standing in the order of intestate succession: on the death of a partner with - out a will, the survivor inherits nothing, irrespective of the duration or stability of the relationship, whereas a surviving spouse in the same circumstances would concur with descendants and hold a protected legiti - mate share. The only means of benefiting a partner on death is through a will, and then only within the portion of the estate that remains freely disposable once the legitim of any forced heirs (children, or in their absence, ascendants) has been reserved. The Code’s sole concession is a temporary right of habi - tation, entitling the surviving partner to remain in the family home, rent-free, for up to two years, but only where that property was the sole habitable real estate in the estate – a protection of limited practical value in any estate of moderate complexity. Tax implications On the tax side, Argentina draws no distinction between married and unmarried couples: there is no joint filing regime for income tax under either status, and each partner is assessed individually, with a con-
viviente eligible to be claimed as a dependant ( carga de familia ) on the same basis as a spouse. Where provincial transfer taxes on gratuitous transfers apply, registered convivientes are generally brought within the more favourable brackets applicable to close fam - ily, comparable to spouses, though this depends on provincial rules that should be verified at the time of the transaction. For social security purposes, a regis - tered conviviente is entitled to a survivor’s pension on the same footing as a spouse, subject to a minimum duration of the union. Status of the relationship Argentina has, in effect, built a genuine intermedi - ate status for unmarried couples rather than either disregarding the relationship or assimilating it fully as marriage: a baseline of protection is provided by law (the family home, the compensatory payment, the survivor’s pension), while the patrimonial architec - ture of the relationship, and above all its succession consequences, are left to be constructed by private agreement and testamentary disposition. For advis - ers, the practical implication is that a will is essential, rather than merely advisable, for any client in a sta - ble but unmarried relationship who wishes to benefit their partner, and this should be structured to make appropriate use of the freely disposable portion of the estate. 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 10. Charitable Planning 10.1 Charitable Giving
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