The norm, in detail
Mining: faster VAT refunds on investment
Joint Gen. Res. ARCA-Mining Secretariat 5878/2026 (Official Gazette, Jul 23, 2026)
in forceNATIONAL
Energy and natural resources
RG Conjunta 5878/2026 repeals RG 1.641 and Res. 11/2004: each agency now processes the VAT refund on mining investment on its own side.
What changed and who it applies to
What changed
ARCA (formerly AFIP) and the Mining Secretariat jointly repeal Joint General Resolution 1,641 (former AFIP) and Resolution 11/2004 of the Mining Secretariat, which until now governed the procedure for refunding VAT credits on mining investment (s. 14 bis of Law 24,196, added as Title II bis «Export Benefits» by s. 8 of Law 25,429). In their place, each body will issue its own implementing rules for the parts of the regime within its remit (ARCA on tax and customs matters, Mining on sector matters), with the stated aim of easing the application procedure and shortening processing time. Applications already filed before the rule continue under the 'Recupero de IVA - Regímenes Especiales v2.0' software until they are moved onto the new scheme. ⚠️ The missing figure, and the one that shapes the decision: the refund is not immediate — it becomes available after twelve (12) tax periods counted from the one in which the credit became creditable, and only to the extent it forms part of the taxpayer's credit balance. That is a year of working capital tied up, and it is written into the recitals of this same resolution. verif Jul 23, 2026 ↗
In force
Published and in force since 07/23/2026 (Official Gazette), with a transition period for VAT refund applications already initiated under the previous regime. verif Jul 23, 2026 ↗
Are you in or out?
Mining companies with projects under Ley 24.196 (lithium, copper, gold, silver) that recover VAT tax credits on their investments — it shortens the time between investing (paying VAT on inputs/equipment) and recovering that credit, a real financial cost in capital-intensive projects with long maturation periods. Direct impact on the mining provinces (San Juan, Catamarca, Salta, Jujuy) where the large copper and lithium projects are concentrated. verif Jul 23, 2026 ↗
The norm
Resolución General Conjunta 5878/2026, issued jointly by the Agencia de Recaudación y Control Aduanero (ARCA) and the Secretaría de Minería (Ministry of Economy), published in the Boletín Oficial on Jul 23, 2026 (notice 344834). It is the supplementary rule on the VAT refund that Decreto 482/2026 (BO Jun 23, 2026) provided would be issued within 60 business days of its publication. verif Jul 23, 2026 ↗
Our reading
This is the complementary regulation that Decreto 482/2026 had announced — and it confirms the decree's thesis rather than diluting it: less red tape, faster processing. Speeding up the refund of invested VAT lowers the financial cost of building a mine before producing a single gram, exactly the kind of friction a capital-intensive investor measures before committing to a project (R4 · opening and deregulation). thesis
Where it lands, province by province2
San Juan Projects under construction (Vicuña, Josemaría, Filo del Sol) recover the VAT paid on equipment and imported/local inputs faster, easing the financial cost of the pre-production stage — the very stage San Juan is in today. favorable opening and deregulation thesis
Salta Salta sits exactly in the stage this rule relieves: its three approved projects (USD 4,055 M) are in construction or pre-production, meaning they pay VAT on equipment and inputs without yet generating the output tax to credit it against. Accelerated refunds free up working capital precisely within the 2026-2029 window over which the province's nine service niches are annualized. It is the same mechanism already stated for San Juan, except that in Salta the capex is lithium and gold rather than copper. favorable opening and deregulation thesis
What it leads to1
What you can sell to a mining exploration with VAT that comes backResolution 66/2026 of the Mining Secretariat (Official Gazette, 19 Aug 2026), on s. 14 bis of Law 24,196in force
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Ignacio Aredez· Chief analyst
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