Ley Bases: the RIGI is born

It is the instrument that turns announcements into construction sites: every adhesion to the RIGI turns a filed project into a build, and every build opens up demand for suppliers and satellite services (R2 · the RIGI promise is kept). The whole portfolio shown below exists thanks to this scaffolding. And there is a door almost nobody uses: article 224 invites the provinces, the City of Buenos Aires and the municipalities to adhere, on the same footing — so a municipality can adhere even if its province has not. What the adhering jurisdiction gives up is set by article 225: no new local taxes may be imposed on the investor, measured against the line of 31-12-2023 (and raising a rate or narrowing an exemption on a tax that already existed also counts as new). Fees for services actually rendered can still be charged, with a ceiling: they may not exceed the cost of the service, and the text deems them to exceed it when they are calculated on sales, gross revenue or profits. Read in full on 2026-08-09 in the Official Gazette verif arts. 224 and 225 opened first-hand. thesis