《阿根廷刑法典》第 260 至 262 条和 263 条规定了贪污罪。第 172 至174 条将公职人员以其他形式转用财产定为刑事罪。关于针对其他人或实体的利益，以及为避免证据问题并实现进一步保障受法律保护的利益，阿根廷的法律忽视了被挪用的财产的后续使用问题，同时《刑法典》第 261 条处罚仅从公职人员的保管下分离、分割和提取上述财产的行为。
The Argentine Criminal Code provides for the offence of embezzlement in articles 260-262 and 263. Other forms of diversion of property by a public official are criminalized in articles 172-174. Regarding the benefit for other persons or entities, and in order to avoid evidentiary problems and to achieve greater safeguarding of the legally protected interest, Argentine law ignores the subsequent use that may be given to the embezzled property, and article 261 of the Criminal Code penalizes the mere separation, severance and extraction of the said property from the custody of the public official.