What is the RIMI?
The Medium-Sized Investment Incentive Regime (RIMI) was created under Law No. 27,802 —the Labour Modernisation Act— enacted in March 2026, and officially regulated by Executive Decree No. 242/26. The regime will remain in force for a period of two years.
The RIMI aims to incentivise investments by micro, small and medium-sized enterprises (SMEs), provided that such investments reach the minimum thresholds established by the regulation.
Who can access the RIMI?
The RIMI is available to companies registered as MiPyMEs (SMEs) in accordance with Resolution No. 220/19, provided their investments meet the following minimum thresholds:
– Micro-enterprises: USD 150,000
– Small enterprises: USD 600,000
– Medium-sized enterprises (Category I): USD 3.5 million
– Medium-sized enterprises (Category II): USD 9 million
All amounts are calculated net of Value Added Tax (VAT). Companies will have up to two years to carry out their committed investments.
What benefits does the RIMI offer?
Accelerated depreciation for corporate income tax purposes
Companies are entitled to a two-year accelerated depreciation schedule for capital goods (CG) and information technology and telecommunications assets (IT&T assets). For investments in production-related infrastructure works, the applicable depreciation period may be reduced to 60% of the ordinary depreciation period.
Special regime for the agricultural and livestock sector
With no minimum investment requirement, agricultural and livestock SMEs may fully depreciate within a single year investments in:
– Irrigation systems and equipment, including complementary works necessary for their operation
– Anti-hail netting, including complementary works
– Livestock and other biological assets
– Energy efficiency investments, including renewable energy and the replacement of motors, pumps, refrigeration equipment, and other machinery designed to reduce energy consumption
Early VAT refund
Companies qualifying under the RIMI may obtain an early refund of VAT tax credits generated by productive investments, beginning three months after the investment has been made.