Since 2024, large companies in Argentina have had access to the RIGI — the Large Investment Incentive Regime — offering tax, FX, and regulatory stability benefits for projects exceeding USD 200 million. Startups, SMEs, and mid-sized companies were left out. That gap has now been closed.
With the publication of Joint Resolution ARCA 5849/2026 on May 19, 2026, the Régimen de Incentivo para Medianas Inversiones (RIMI) became fully operational. The two-year investment window is now open, making this a concrete tax opportunity for companies with capital goods, technology, or productive infrastructure investment plans.
This article explains what the law says, who can access it, which investments qualify, and the concrete steps companies must take to secure the benefit before the window closes.
What does the regulation say?
The RIMI stems from Title XXIII of Law 27.802 (Labor Modernization Law), regulated by Decree 242/2026 and operationally complemented by Joint Resolution ARCA 5849/2026. The two core tax benefits: (1) Accelerated depreciation — eligible assets written off in just 2 years versus the ordinary 5-10 years; and (2) VAT credit refund on eligible asset and infrastructure purchases, subject to a 50% annual budget cap.
Investments must be made within 2 years from May 19, 2026 — the publication date of Joint Resolution 5849/2026 in the Official Gazette.
Who is affected?
Eligible entities include micro, small, and medium-sized Argentine companies (up to Tier 2) holding a valid MiPyME certificate at the start of the fiscal year of the first eligible investment. Minimum thresholds: USD 150,000 (micro), USD 600,000 (small), USD 3.5M (mid-size Tier 1), USD 9M (mid-size Tier 2) — all net of VAT.
Tech startups are particularly well positioned: IT and telecom equipment (BIT) is expressly listed as an eligible category alongside capital goods (BK). Servers, networking gear, and tech assets qualify directly. Non-profit organizations registered with ARCA are also included under Decree 242/2026.
What should companies do?
1. Verify MiPyME certificate validity before any eligible purchase. 2. Classify planned assets as BK or BIT (automobiles excluded) with your tax advisor before signing contracts. 3. Register in ARCA's SGI digital platform (Clave Fiscal Level 3; no outstanding tax debts allowed). 4. Align the investment go-live date with fiscal year planning to activate benefits optimally. 5. Do not combine RIMI with RIGI or other incentive regimes for the same investments.
Conclusion
The RIMI is the first concrete productive investment incentive designed specifically for Argentine SMEs since the RIGI was created. The 2-year window already running makes this analysis urgent for any company with investment projects on the horizon.
At Kaplan Abogados, we advise startups, tech companies, and SMEs on investment regime evaluation and legal-tax structuring. If your company has investments planned for the next two years, we can help you determine whether RIMI is the right path and manage the adhesion process. Contact us at kaplanabogados.com