CUIL is primarily a labour and social-security identifier, CUIT is the tax identifier, and CDI identifies people who have neither CUIT nor CUIL for specified formal purposes. Current UIF real-estate reporting instructions provide a non-mandatory CDI field for a foreign natural person entered as buyer or seller. That recognizes CDI as a possible reporting identifier; it does not decide what a particular seller needs or whether CUIT or other tax steps apply.
What the three identifiers are for
- CUIL: ANSES describes it as necessary for social-security programmes, benefits and employment-related processes.
- CUIT: ARCA uses it to identify persons responsible for tax obligations and economic activities.
- CDI: ARCA offers it to individuals and undivided estates without CUIT or CUIL that need formal identification for specified financial or registrable-asset purposes.
ARCA explicitly states that CDI is not usable to identify persons responsible for tax or social-security obligations. That boundary is why the deed and tax file cannot be solved from the acronym alone.
Why selling is not the same as buying
The public CDI service page highlights opening a bank account, operating in the financial system and acquiring registrable assets. The current UIF real-estate reporting instruction separately identifies buyers and sellers and includes a non-mandatory CDI field for a foreign natural person. Read the sources together, but do not convert a reporting field into a universal deed rule.
The correct question is: which identifier and tax status must this seller have for this deed, payment and reporting path?
What ARCA currently says about nonresidents
The CDI page lists a passport for a nonresident and a passport copy or home-country document for a nonresident who has not entered Argentina and operates from abroad. It uses Form F.663 and states that the period for nonresident individuals may extend to 30 administrative business days.
Those are current national orientation points. The representative, office, supporting domicile evidence and any CUIT conversion or tax registration must be confirmed for the actual file.
Identifier questions to put in writing
- Which person is classified as foreign or Argentine for the deed and reporting file?
- Does that person already have a CUIL, CUIT or CDI under another document?
- Is CDI enough, or does a tax obligation require CUIT?
- Who may apply and under which power?
- Which domicile and identity documents will the receiving office accept?
- Which tax or withholding certificates are separate from obtaining the number?
Frequently asked questions
Is CUIL the normal identifier for a foreign property seller?
Not usually by reason of the sale alone. ANSES describes CUIL primarily for social security and employment. A foreign nonresident seller may instead be identified with CDI, subject to the transaction and tax file.
What is the difference between CDI and CUIT?
CDI is an identification key for defined formal purposes when the person has no CUIT or CUIL. CUIT identifies tax responsibility. ARCA says CDI cannot identify persons responsible for tax or social-security obligations.
Can a foreign heir apply for CDI from abroad?
The current CDI page includes nonresidents operating from abroad and describes acceptable identity documents. Representation, domicile evidence and the receiving ARCA path still need confirmation for the actual case.
Does a CDI prove that the property sale may close?
No. It proves an identifier was assigned. Title, succession, authority, taxes, foreign documents, banking and deed requirements remain separate.
Which form does ARCA currently name for CDI?
The current official service page names Form F.663, new model. Older summaries referring to AFIP Form F.621 should not be reused without a current source check.