The Executive Branch issued Decree No. 242/2026, published in the Official Gazette on April 13, 2026, whereby it regulates the Regime for the Incentive of Medium-Sized Investments (the “RIMI”) set forth in Law No. 27.802.
The regulation establishes the operational framework of the regime and clarifies its temporal scope, the parties included, the investments and works covered, the applicable exclusions, and the point in time from which the tax benefits may be availed of. At the same time, it provides that the covered investments may be made within a two-year term.
In this regard, the RIMI provides that parties subject to the Income Tax Law that certify their status as micro, small or medium-sized enterprises, up to Medium-Sized Enterprise Segment 2, at the beginning of the fiscal year in which they make the first productive investment, may qualify for the regime. Certain non-profit entities registered with ARCA that meet the applicable parameters are also included.
Likewise, the productive investments covered by the regime are defined, including new depreciable movable property, certain works allocated to the beneficiary’s activity, irrigation systems and equipment, anti-hail netting, depreciable livestock, and high energy-efficiency assets. At the same time, investments in financial or portfolio assets are expressly excluded.
Finally, the issuance of supplementary, clarifying and operational rules by ARCA, jointly with the Secretariats of Agriculture, Livestock and Fisheries, and Energy, is contemplated within thirty calendar days from the publication of the decree.
