{
  "$comment": "Machine-readable companion to https://valem.run/calculators/argentina/car-tax. Formula, inputs, outputs, engine-verified test vectors, cited sources and the re-runnable Valem ModelSpec behind the page.",
  "url": "https://valem.run/calculators/argentina/car-tax",
  "dataUrl": "https://valem.run/calculators/argentina/car-tax.json",
  "license": {
    "name": "CC BY 4.0",
    "url": "https://creativecommons.org/licenses/by/4.0/",
    "attribution": "Argentina patente model by Valem (https://valem.run/calculators/argentina/car-tax), CC BY 4.0.",
    "note": "Covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds themselves are law and are not licensed by anyone; the cited sources are where they come from."
  },
  "verificationUrl": "https://valem.run/calculators/argentina/car-tax/verify",
  "country": "argentina",
  "countryName": "Argentina",
  "formula": "car-tax",
  "formulaName": "Patente",
  "title": "Patente Automotor — Argentina car tax",
  "answer": "Argentina's annual car tax (patente) is a jurisdiction-set percentage of the official vehicle valuation.",
  "lang": "en",
  "currency": "ARS",
  "taxYear": "2026",
  "verification": {
    "claim": "internal-consistency",
    "statement": "The Valem engine reproduces this model's stated formula through 2 self-test cases (below, and re-runnable against the spec). That asserts internal consistency, NOT that the formula matches current law — the cited sources are the evidence for that, and carry the date each was last checked.",
    "selfTestCases": 2,
    "ratesAreIllustrative": false,
    "sourcesCheckedOn": "2026-08-02"
  },
  "sources": [
    {
      "label": "AGIP — patentes CABA",
      "url": "https://www.agip.gob.ar",
      "checked": "2026-08-02"
    },
    {
      "label": "ARBA",
      "url": "https://www.arba.gob.ar",
      "checked": "2026-08-02"
    }
  ],
  "terminalOutput": "patente",
  "inputs": [
    {
      "name": "value",
      "type": "number",
      "label": "Valuación del vehículo (ARS)",
      "minimum": 0
    },
    {
      "name": "jurisdiccion",
      "type": "string",
      "label": "Jurisdicción"
    },
    {
      "name": "customRate",
      "type": "number",
      "label": "Alícuota si « Otra » (fracción, ej. 0.032)",
      "minimum": 0,
      "maximum": 1
    }
  ],
  "outputs": [
    {
      "name": "rate",
      "type": "number",
      "formula": "($s := jurisdiccion; $s = 'CABA' ? $const.rateCABA : $s = 'PBA_BAJA' ? $const.ratePBABaja : $s = 'PBA_ALTA' ? $const.ratePBAAlta : customRate)"
    },
    {
      "name": "patente",
      "type": "number",
      "label": "Patente anual",
      "format": "currency",
      "formula": "$round(value * rate, 2)"
    }
  ],
  "testCases": [
    {
      "description": "C1 CABA value 20M ARS at 3.2%",
      "given": {
        "value": 20000000,
        "jurisdiccion": "other",
        "customRate": 0.032
      },
      "expect": {
        "patente": 640000
      }
    },
    {
      "description": "C2 value 30M ARS at 4%",
      "given": {
        "value": 30000000,
        "jurisdiccion": "other",
        "customRate": 0.04
      },
      "expect": {
        "patente": 1200000
      }
    }
  ],
  "spec": {
    "id": "car-tax-argentina",
    "version": "1.0.0",
    "schema": {
      "type": "object",
      "properties": {
        "value": {
          "type": "number",
          "minimum": 0
        },
        "jurisdiccion": {
          "type": "string"
        },
        "customRate": {
          "type": "number",
          "minimum": 0,
          "maximum": 1
        },
        "rate": {
          "type": "number",
          "readOnly": true
        },
        "patente": {
          "type": "number",
          "readOnly": true
        }
      }
    },
    "constants": {
      "rateCABA": 0.035,
      "ratePBABaja": 0.01,
      "ratePBAAlta": 0.045
    },
    "defaultValues": [
      {
        "path": "$",
        "expr": "{'value': 20000000, 'jurisdiccion': 'CABA', 'customRate': 0.032}"
      }
    ],
    "derivations": [
      {
        "path": "$.rate",
        "expr": "($s := jurisdiccion; $s = 'CABA' ? $const.rateCABA : $s = 'PBA_BAJA' ? $const.ratePBABaja : $s = 'PBA_ALTA' ? $const.ratePBAAlta : customRate)"
      },
      {
        "path": "$.patente",
        "expr": "$round(value * rate, 2)"
      }
    ],
    "constraints": [],
    "metaDerivations": [],
    "viewDefinition": {
      "renderer": "builtin",
      "defaultView": "main",
      "views": [
        {
          "id": "main",
          "label": "Patente",
          "layout": "vertical",
          "components": [
            {
              "id": "value",
              "type": "numericField",
              "label": "Valuación del vehículo (ARS)",
              "bind": "$.value"
            },
            {
              "id": "jurisdiccion",
              "type": "selectField",
              "label": "Jurisdicción",
              "bind": "$.jurisdiccion",
              "helperText": "La patente es provincial. Elegí tu jurisdicción o ingresá la alícuota de tu escala.",
              "options": [
                {
                  "value": "CABA",
                  "label": "CABA — 3,5% (alícuota efectiva media; escala 1,5%-4%)"
                },
                {
                  "value": "PBA_BAJA",
                  "label": "Prov. de Buenos Aires — 1% (primer tramo, hasta ~$14,1M)"
                },
                {
                  "value": "PBA_ALTA",
                  "label": "Prov. de Buenos Aires — 4,5% (tramo superior, más de ~$53,9M)"
                },
                {
                  "value": "otra",
                  "label": "Otra jurisdicción — ingresar la alícuota"
                }
              ]
            },
            {
              "id": "rate",
              "type": "numericField",
              "label": "Alícuota si « Otra » (fracción, ej. 0.032)",
              "bind": "$.customRate"
            },
            {
              "id": "tiles",
              "type": "group",
              "layout": "horizontal",
              "components": [
                {
                  "id": "patTile",
                  "type": "statTile",
                  "label": "Patente anual",
                  "bind": "$.patente",
                  "format": "currency",
                  "currency": "ARS"
                }
              ]
            },
            {
              "id": "note",
              "type": "staticText",
              "text": "'Argentina: patente automotor = alícuota jurisdiccional sobre la valuación oficial (CABA vía AGIP, PBA vía ARBA); autos antiguos exentos por edad. Estimación, no es asesoría fiscal. En 2026 CABA mantuvo la escala de 1,5% a 4% pero pasó a valuar con la tabla ACARA (precios de mercado) en lugar de la DNRPA, y exime al 100% a los vehículos eléctricos. La Provincia de Buenos Aires redujo la escala de 15 tramos a 5, del 1% al 4,5%.'"
            },
            {
              "id": "sources",
              "type": "sourceList",
              "label": "Fuentes",
              "items": [
                {
                  "label": "AGIP — patentes CABA",
                  "url": "https://www.agip.gob.ar",
                  "date": "2026-08-02"
                },
                {
                  "label": "ARBA",
                  "url": "https://www.arba.gob.ar",
                  "date": "2026-08-02"
                }
              ]
            }
          ]
        }
      ]
    },
    "tests": [
      {
        "description": "C1 CABA value 20M ARS at 3.2%",
        "given": {
          "$.value": 20000000,
          "$.jurisdiccion": "other",
          "$.customRate": 0.032
        },
        "expect": {
          "$.patente": 640000
        }
      },
      {
        "description": "C2 value 30M ARS at 4%",
        "given": {
          "$.value": 30000000,
          "$.jurisdiccion": "other",
          "$.customRate": 0.04
        },
        "expect": {
          "$.patente": 1200000
        }
      }
    ]
  }
}