Law 27,802 incorporated the Incentive Regime for Medium-Sized Investments (RIMI), effective as from March 6, 2026, aimed at promoting productive investments in Argentina through specific tax benefits.
Although a regulation is expected to clarify certain operational aspects, the regime is already in force, so it is appropriate to evaluate its possible application in ongoing or planned investments.
Among its main benefits, the RIMI provides for.
– accelerated depreciation in income tax;
– refund of VAT tax credits related to qualified investments.
Unlike RIGI, this regime may be of interest to a significantly larger number of companies, since it contemplates lower investment thresholds and is aimed at MSMEs and medium-sized companies.
In general terms, the RIMI applies to productive investments made in the country, such as the acquisition of certain new capital goods and certain works related to productive activities, subject to compliance with the conditions set forth in the regulation.
Access the complete PDF with the summary prepared by Félix Rolando.
Our team is at your disposal to answer your questions and evaluate the scope of the regime according to each case.
FélixRolando Rolando
Tax Partner
felix.rolando@ar.Andersen.com