In force since Aug 25, 2026
How to get into the RIMI: the window and its five requirements
RG ARCA 5889/2026 (BO 25 Aug 2026)
in forceNATIONALApplies the same nationwide
RIGI and investment
RG ARCA 5889/2026 opens the RIMI window: five admission requirements and two deadlines. What has to be in order before applying.
The other rules on this subject32
What changed and who it applies to
What changed
It implements the "Investment Management System (SGI)" web service, "intended to gradually replace the existing procedures for managing productive investments" (section 1). Its table of included regimes starts with just one, code 1: the RIMI — that is, the SGI is born as the RIMI's door. The five requirements in section 2 are the checklist an SME can go through today, and they are not a form: CUIT in "Active" status · registration for the applicable taxes · tax domicile declared, up to date and free of inconsistencies · activity code up to date under the CLAE classifier (form 883) · Electronic Tax Domicile established. Through the SGI, projects are managed, benefits are chosen and the investment is tracked: each investment must be reported with its commissioning date and its vouchers linked, which the system offers pre-loaded from the agency's own databases for validation, with manual entry or import (sections 3 and 4). ⏰ And section 5 sets the two deadlines that decide whether the benefit is collected or lost: for VAT, the SGI only accepts a pre-application and the formal one goes later through RG 5173; for accelerated depreciation in income tax, the information must be filed before the due date of the tax return that incorporates it, and the assets declared must match those reported in the system. verif Aug 25, 2026 ↗
In force
In force from its publication in the Boletín Oficial, 25 August 2026 (section 7). ⏰ And it runs against the parent regime's clock: the RIMI accession window closes around May 2028, two years from RG Conjunta 5849/2026. verif Aug 25, 2026 ↗
Who it applies to
To the SME that has already decided to invest and did not know where to go in. The RIMI had existed since March 2026 and was regulated, but between the law and the cash the window was missing: this is it. It reaches Micro, Small and Medium firms up to Tranche 2 buying capital goods, carrying out works, or investing in irrigation, energy efficiency, anti-hail netting or livestock. And it changes the order of things for a supplier to a large project: the five requirements — active CUIT, taxes registered, tax domicile free of inconsistencies, CLAE up to date and Electronic Tax Domicile — are exactly the ones it will be asked for to qualify as a supplier, so the work is done once and serves twice. verif Aug 25, 2026 ↗
The norm
Resolución General 5889/2026 of the Agencia de Recaudación y Control Aduanero (RESOG-2026-5889-E-ARCA-ARCA), signed on 24 August 2026 and published in the Boletín Oficial on 25 August 2026 (notice 346338). Seven sections. It rests on Title XXIII of Ley 27.802, Decreto 242/2026 and RG Conjunta 5849/2026. verif Aug 24, 2026 ↗
Our reading
thesis The five requirements in section 2 are not paperwork: they are an informality filter placed at the door of the benefit. None asks for money or for new documents — they ask you to be in order on things a formal company already has, and a half-formalised one does not. ⇒ The practical consequence is that anyone wanting the RIMI has to put their tax situation in order first, and that is weeks of work, not a day: updating the tax domicile and correcting the CLAE code are procedures with schedules of their own. With the accession window closing around May 2028 and two benefits tied to deadlines that expire — the VAT pre-application and the notice before the income tax return falls due — the date that matters is not the closing one but the due date of the next tax return. What could break this reading: ARCA's microsite adding operating requirements the resolution does not list. We did not open it. thesis
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Analysis and curation: Ignacio Aredez
Head of Despegue
Method and track record →- 20+ years in technology, 15 of them in data and AI, for clients across Europe and the Americas
- Certified in AI governance (ISO/IEC 42001)
- Machine Learning (Google Cloud)
- Registered expert with the European Commission
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