Micromammalian bone assemblages from modern pellets of the strigiform Bubo virginianus magellanicus, from the upper Atuel River (southern Mendoza, Argentina), were taphonomically analysed. The results allow us to place B. v. magellanicus in the category of intermediate modification (Category 2). This sample has also been compared with results from other members of this genus, in order to classify B. v. magellanicus as a taphonomic agent. The participation of the Bubo species in archaeological accumulations has been documented, but in Argentina, the role of B. v. magellanicus has been reported up to the present. It is partly because of the sequence of one archaeological site in the south of Mendoza Province called Laguna El Sosneado‐3 (LS‐3). However, considering the absence of a current taphonomic model of this owl, this participation was mentioned as a hypothesis. In the current investigation, archaeological and modern samples have been compared. The results indicate that the skeletal element assemblages recovered from LS‐3 were accumulated by strigiform birds. Taphonomical evidence of light modifications on units I and IV indicates that Tyto alba (Category 1) was probably the main species involved in these units, whereas the taphonomical evidence on skeletal element assemblages recovered from units II and III suggests the action of a strigiform with a major category of modification such as B. v. magellanicus. Copyright © 2015 John Wiley & Sons, Ltd.