New registry for religious entities in Buenos Aires Province (PBA) – Barreiro

Religious Entities of the Province of Buenos Aires – Creation of a Special Registry by DPPJ

Until now, churches, denominations, and religious communities in the Province of Buenos Aires faced a significant administrative obstacle: in order to register their accounting and corporate books, they had to incorporate as civil associations or foundations—structures that did not always reflect their true nature and purpose.

This situation not only distorted their essence but also created a barrier to the full exercise of the right to freedom of worship, enshrined in our National Constitution.

With the recent Disposition No. 325/2025, the Provincial Directorate of Legal Entities (DPPJ) has put an end to this issue by creating a long-awaited and necessary solution.

What is the main change?

The “Voluntary Registry of Churches, Denominations, Communities, or Religious Entities” is established. This measure allows such entities, already recognized by the National Registry of Religions, to obtain their own provincial registration number.

The primary purpose of this registration is clear and concrete: to enable them to certify their mandatory and voluntary books without having to adopt a legal structure that is foreign to their identity.

Key Points of the New Regulation

Recognition of Legal Nature: The disposition aligns DPPJ’s practice with the Civil and Commercial Code, which recognizes religious entities as a specific type of private legal entity (Art. 148, sec. e).
Simplified Registration Process: Entities must submit their applications digitally.
Preexisting Entities: Religious organizations currently operating as civil associations or foundations may request the cancellation of their previous registration and register under this new system, thus regularizing their legal status.

What impact does this measure have?

This disposition represents a fundamental step forward in terms of legal certainty and religious freedom, ensuring that the choice of legal structure is not an obstacle to fulfilling their purposes.

What about religious organizations in the City of Buenos Aires?

The General Inspectorate of Justice (IGJ) has already regulated, through General Resolution 15/2024, the voluntary access regime for the certification of books and records required by the Civil and Commercial Code for churches, denominations, and communities—other than the Catholic Church.
Furthermore, organizations that were incorporated as civil associations or foundations and registered with the IGJ may cease to be under its supervision and voluntarily transform themselves into mere churches, denominations, communities, or religious entities under their own bylaws, without losing their right to maintain proper accounting and certified books.

At Barreiro, we are available to advise religious entities in this new process. If your organization needs to register for the first time or wishes to adjust its status, please feel free to contact us.