RIMI: the investment incentive for the SMEs the RIGI does not cover

Title XXIII of Law 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). Decree 242/2026 regulates it and Joint GR 5849/2026 (ARCA + Energy + Agriculture, May 18, 2026) made it operational. verif · Mar 6, 2026 ↗

Regime window (art. 1 of Decree 242/2026): it covers investments made from the entry into force of Law 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 ↗

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 ↗