The norm, in detail
RIMI: the investment incentive for the SMEs the RIGI does not cover
Ley 27.802, Title XXIII (Official Gazette Mar 6, 2026) + Decreto 242/2026 + RG ARCA 5889/2026
in forceNATIONAL
RIGI and investment
Título XXIII of Ley 27.802 creates the RIMI: accelerated income tax depreciation for the investing MSME that RIGI leaves out.
What changed and who it applies to
What changed
Title XXIII of Ley 27.802 creates the RIMI: tax benefits for productive investment by Micro, Small and Medium Enterprises (up to Medium Tier 2) that the RIGI —designed for megaprojects— does not reach. Two benefits (arts. 182-183): ACCELERATED income-tax depreciation (new movable goods in 2 annual installments; works at 60% of the useful life; irrigation, high energy efficiency, anti-hail nets and livestock in 1 installment) and refund of VAT tax credits. Minimum investment amounts (art. 181): USD 150,000 (micro), USD 600,000 (small), USD 3.5 M (medium T1) and USD 9 M (medium T2); investments in irrigation, high energy efficiency, anti-hail nets and livestock require no minimum. Financial assets, portfolio assets and inventory goods are excluded (art. 180). Decreto 242/2026 regulates it and Joint GR 5849/2026 (ARCA + Energy + Agriculture, May 18, 2026) made it operational. ⛔ And it brings two limits that decide whether it is worth it for an SME: art. 184 subsection f EXCLUDES anyone accessing the RIGI «and/or any other incentive regime, for the same productive investments» —the two regimes do not stack on the same machine— and subsections a) to e) leave out anyone with «final, enforceable and unpaid tax, customs or social-security debt», in bankruptcy, or with a conviction upheld on appeal for tax, customs, foreign-exchange or Ley 27.401 offences. Art. 186 adds the holding condition: if the asset leaves the taxpayer's estate before TWO fiscal years from the date it was put to use, the benefits lapse — except when replaced by another of equal or greater value, destroyed by force majeure, or once a third of its useful life has elapsed. verif Mar 6, 2026 ↗
In force
Regime window (art. 1 of Decreto 242/2026): it covers investments made from the entry into force of Ley 27.802 (Mar-2026) and up to 2 years counted from the entry into force of Joint GR 5849/2026 (May 18, 2026) — that is, an adhesion window until ~May-2028. verif May 18, 2026 ↗
Are you in or out?
Micro, Small and Medium Enterprises (up to Medium Tier 2, with an MSME certificate under Res. SEPyME 220/2019) covered by art. 53 of the Income Tax Law, for productive investments nationwide. ARCA, the Energy Secretariat and the Secretariat of Agriculture, Livestock and Fisheries are involved. verif Mar 6, 2026 ↗
The norm
Ley 27.802 (Labor Modernization), Título XXIII, arts. 177 et seq. — passed Feb 27, 2026, Boletín Oficial Mar 6, 2026. Implemented by Decreto 242/2026 (Boletín Oficial Apr 13, 2026) and made operational by RG Conjunta 5849/2026 of ARCA, the Energy Secretariat and the Agriculture Secretariat (May 18, 2026). verif Apr 13, 2026 ↗
Our reading
The link the incentive architecture was missing: the RIGI brings the megaprojects, the RIMI equips the SMEs that supply them. Depreciating in 2 years a metalworking shed, a fleet or a compression unit lowers the effective cost of capital right where the satellite thesis lives (R5 · better export netback). CABA already replicated it with a local RIMI — a sign that the template scales. ⚠️ And there is one line a supplier has to read before deciding: the RIGI and the RIMI do not stack on the same investment (art. 184, subsection f). For the satellite SME it is not a clash —the RIGI is taken by the owner of the megaproject, not by the supplier— but it does set the order should it ever join an adhered project. The real entry barrier is not the amount: it is being current with the tax authorities, because final tax, customs or social-security debt shuts you out even if the investment qualifies. ⭐ AND SINCE 25 AUGUST 2026 THERE IS A COUNTER WITH A NAME, which is what was missing to be able to say what to do today. ARCA General Resolution 5889/2026 creates the Investment Management System («Sistema de Gestión de Inversiones», SGI), a web service through which projects are registered, benefits are chosen and the investment is tracked — and its table of included regimes starts with just one: the RIMI. It applies from publication. The five requirements to get in are the checklist for any SME that wants to use it, and none of them is solved in a day: an Active CUIT tax ID · registration in the relevant taxes · a tax domicile that is up to date and free of inconsistencies · an activity code current under the CLAE classifier · and an Electronic Tax Domicile in place. ⏰ And there are two deadlines that decide whether the benefit is collected or lost: for VAT the system only takes a pre-application —the formal one goes afterwards, under General Resolution 5173— and for accelerated depreciation in income tax the information must be loaded before the filing deadline of the return that includes it, with the assets matching one to one. verif Official Gazette notice opened and read with our own eyes on 2026-09-01 thesis
What do you have to decide with this?
Tell us what your company does and we tell you whether this rule obliges you, enables you or does not apply, and what it changes for selling to the projects.
Analyze my companyWhere it lands, province by province1
Neuquén The satellite-service SMEs (metalworking, transport, sand, water treatment, compression, catering, field hospitality) are the exact subject of the RIMI: accelerated depreciation + VAT refund lower the effective cost of equipping to capture the operators' demand. The 2026-2028 window pushes to bring forward those capex decisions. favorable cheaper to respond: investing takes time, held-back supply shows up at once thesis
What it leads to1
How to get into the RIMI: the window and its five requirementsRG ARCA 5889/2026 (BO 25 Aug 2026)in force
The other rules on this subject31
Super RIGI: data centers, AI and semiconductorsFirst-round approval in the Chamber of Deputies (Jun-2026), in the Senatepending
Invest in Neuquén: the 'Neuquén RIGI' that starts at USD 500,000Ley 3502 (2025) + Decreto 0097/2026in force
How to read the seals → verif primary source · prob primary source pending · unconf a source said it · estim our own calculation · thesis our reading · the date belongs to the datum, at the precision its source allows
Ignacio Aredez· Chief analyst
Credentials and track record →- 10+ years in data science for clients across Europe and the Americas
- Certified in AI governance (ISO/IEC 42001)
- Machine Learning (Google Cloud)
- Registered expert with the European Commission
Fact sheet built on the published rule, with the gaps declared. Back to the reforms