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up to date · reviewed Jul 15, 2026
In force since Jun 16, 2026

Río Negro adheres to the RIMI: national benefit + provincial promotion in a single filing

Río Negro Ley 5857 (Official Gazette No. 6500, Jun 16, 2026)
in forcePROVINCIAL RIGI and investment

Ley 5857 brings Río Negro into the RIMI of Ley 27.802: the national enrollment certificate is enough to access it in the province too.

The other rules on this subject32

What changed and who it applies to

What changed
Río Negro adheres 'in all its terms and conditions' to the Medium-Sized Investment Incentive Regime (RIMI) created by Title XXIII of Ley nacional 27.802 and implemented by Decreto 242/2026 (art. 1). Art. 2 creates a simplified procedure: the certificate of adhesion to the national RIMI operates as an exempting instrument for the documentation required by Ley 5766 (Río Negro's Economic and Industrial Promotion Regime) — the national beneficiary enters the provincial regime without duplicating paperwork. Art. 3 clarifies that the simplification does not waive substantive compliance with Ley 5766. Enforcement authority: Ministry of Economic and Productive Development; for developers of industrial or logistics parks, the Industrial Parks unit of the Secretariat of Energy and Environment (art. 4). Implementing rules within 90 days (art. 5); effective upon publication (art. 6). Passed on Jun 11, 2026, unanimously in general and with 6 votes against on art. 2; promulgated by Decreto 597/26 (Weretilneck) on Jun 12, 2026. verif Jun 16, 2026 ↗
In force
Who it applies to
Micro, small and medium-sized enterprises (up to Medium Tranche 2) investing in new capital goods or works: they access the RIMI's national benefits, accelerated depreciation for income tax (Ganancias) and a refund of the VAT on those investments, with minimum amounts from USD 150,000 to USD 9 million depending on size verif. With the same RIMI certificate they apply for entry into the provincial promotion regime of Ley 5766, which offers exemption from or reduction of provincial taxes prob. Developers of industrial and logistics parks get their own dedicated channel (art. 4 of Ley 5857). verif Jun 16, 2026 ↗
The norm
Ley 5857 of the Province of Río Negro, passed on Jun 11, 2026 (unanimously in general; art. 2 passed by majority), enacted by Decreto 597/26 of Jun 12, 2026 and published in provincial Boletín Oficial No. 6500 of Jun 16, 2026. verif Jun 16, 2026 ↗

Our reading

Río Negro plugs into the RIMI without friction: a single national certificate also opens the provincial promotion regime. For the satellite SME of the energy corridor and the Alto Valle, the combo lowers the cost of re-equipping just as boom demand requires it — province-Nation alignment on the investment agenda (R5 · better export netback). thesis

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Where it lands, province by province1

Río Negro SMEs in Río Negro's satellite ecosystem (corridor metalworking, basin services, fruit packing) can finance re-equipment with accelerated depreciation + the national VAT refund and add the provincial exemptions of Ley 5766 with a single filing. favorable cheaper to respond: investing takes time, held-back supply shows up at once thesis
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