If you buy a property in Argentina, but do not obtain temporary (migrations) residency (i.e., you come in and out as a tourist throughout the year for whatever number of days you can get away with) you pay a small amount of wealth tax on the value of your property each year (everyone who owns property here has to do that, even tourists). But you will pay no other tax. You can continue to live like that indefinitely and not ever (under current legislation) become a tax resident. But it's nothing to do with the center of affairs rule. You simply never become a tax resident, because you never obtain and complete 12 months of (migrations) permanent residency, which is the trigger for tax residency.
[If at any future point you take out a 12 month temporary (migration) residency but then stay fewer than 183 days (for example, you live nomadically between Argentina and your home country) you will lose your temporary (migration) residency for not having met the 183 days migration rule--the 183 day rule is a migration status issue, not a tax status issue). You remain liable always for the small wealth tax on your property here but you have never become eligible for any other tax (because you don't complete the trigger for tax residency, which is 12 months of temporary (migrations) residency).
If you do complete 12 months temporary (migrations) residency and successfully convert that into a second 12 month (migration) residency (which you can do by staying more than 183 days during the first 12 months), you then become liable for other taxes (i.e., you become a tax resident). From that point onwards, you can only cease to be eligible for the other taxes by leaving the country and staying out 12 months--this means losing your temporary (migration) residence if you are still in the second or third year of your journey to permanent (migration) residence and having to start again (if permanent residence is your ultimate goal).
As I see it, the "center of affairs" rule only comes into play if someone is at permanent residency stage and has lost tax residency by having stayed away the 12 months and now wishes to return. As I read the legislation, such an individual could not hope to trigger the center of interests rule in his or her favor simply by counting days and making sure to not exceed 183. He or she would have to combine that tactic with a range of other tactics, for example, not establishing close personal relationships in Argentina, not maintaining a home in the other country, not owning any Argentine property (which in our example, we do in fact own), not having any Argentine business affairs, or bank accounts or other investments. If the matter ever came up for dispute with AFIP, the individual would have to show that the balance of their personal and financial affairs are conducted in the home country, not Argentina. Within that overall framework, the actual number of days spent in each country is just one element.]