{"id":19108,"date":"2025-07-16T11:49:58","date_gmt":"2025-07-16T14:49:58","guid":{"rendered":"https:\/\/allende.com\/?p=19108"},"modified":"2025-07-22T12:00:23","modified_gmt":"2025-07-22T15:00:23","slug":"resolution-no-983-2025-update-to-the-procedure-for-amending-the-list-of-goods-to-be-imported-under-the-rigi","status":"publish","type":"post","link":"https:\/\/allende.com\/en\/administrative\/resolution-no-983-2025-update-to-the-procedure-for-amending-the-list-of-goods-to-be-imported-under-the-rigi-07-16-2025\/","title":{"rendered":"Resolution No. 983\/2025: Update to the procedure for amending the list of goods to be imported under the RIGI"},"content":{"rendered":"

The Ministry of Economy redefined the authority responsible for reviewing requests for adjustments to the list of goods eligible for the benefits established in Section 190 of Law No. 27,742.<\/p>\n

The Incentive Regime for Major Investments introduced by Law No. 27,742<\/strong><\/p>\n

The changes introduced by means of Resolution No 983\/2025 were issued in the framework of the Incentive Regime for Major Investments (\u201cRIGI\u201d after its Spanish acronym) established by Law No. 27,742. This regime applies to Major Investments[1] <\/a>in projects from the forestry-industrial, tourism, infrastructure, mining, technology, steel, energy, oil, and gas sectors. Eligible participants are Single Project Vehicles (\u201cSPVs\u201d) that own one or more phases of a project qualifying as a Major Investment.<\/p>\n

In this sense, Law No. 27,742 established that the RIGI provides incentives, legal certainty, legal security, and an efficient system for the protection of acquired rights to those SPVs that adhere to the regime. Its objectives include encouraging national and foreign Major Investments in the country; promoting economic development; developing and strengthening the competitiveness of various economic sectors; increasing exports of goods and services abroad; supporting job creation; among others.<\/p>\n

Tax benefits and incentives to the imports made by SPVs enrolled in RIGI<\/strong><\/p>\n

On July 16, 2025, Resolution No. 983\/2025 of the Ministry of Economy was published in the Official Gazette. By means of this resolution, Exhibit I to Resolution No. 1074\/2024 was replaced, and Sections 2, 3, and 4 of Resolution No. 1358\/2024 of the Ministry of Economy were repealed.<\/p>\n

Exhibit I to Resolution No. 1074\/2024 set forth the different procedures to be followed by those wanting to adhere to the RIGI, while Sections 2, 3, and 4 of Resolution No. 1358\/2024 adjusted certain provisions of Exhibit I to Resolution No. 1074\/2024\u2014particularly Sections 20 and 22\u2014which refer to pre-existing companies seeking to adhere to the RIGI through the establishment of a branch whose sole purpose is the development of the investment project, i.e., Dedicated Companies.<\/p>\n

Resolution No. 983\/2025 upheld the procedures and amendments previously introduced by Resolutions No. 1074\/2024 and No. 1358\/2024, but introduced changes concerning requests for adjustments or modifications to the list of goods subject to the benefits and exemptions provided under Section 190 of Law No. 27,742, which provides that imports of new capital goods, spare parts, components, and consumer goods, as well as temporary imports, made by SPVs enrolled in RIGI are exempt from import duties, from statistics and destination verification, and from any regime of perception, collection, advance payment or withholding of national or provincial taxes; whose list was determined at the time of the adhesion request, with the possibility of requesting its adjustment (Articles 82 and 83 of Exhibit I to executive order No. 749\/2024).<\/p>\n

From this perspective, although the permanent legal department of the Ministry of Economy must issue the prior legal opinion required for the act that approves a project’s adherence to the RIGI, it delegates the responsibility for processing and issuing the corresponding authorization or rejection of requests for adjustments or modifications to the list of goods and\/or services eligible for import by an SPV enrolled in RIGI to the Secretariats with specific technical jurisdiction over the subject relating to the RIGI project. Prior to this change, these requests were handled by the Enforcement Authority, i.e., the Ministry of Economy.<\/p>\n

Furthermore, Resolution No. 983\/2025 introduced Section 8 bis, which establishes that, once the administrative act approving the application of enrollment to the RIGI has been issued, the SPV must submit a monthly updated schedule of the projected investments before the office with technical jurisdiction over the subject relating to the applicable RIGI project. Likewise, the SPV adhered to the RIGI must report, within the first 10 days of each month and by means of a sworn statement, the schedule of investments executed during the previous month to the same office. This Section had been previously introduced by Section 2 of Resolution No. 1358\/2024.<\/p>\n

[1]<\/a> Major Investments Projects will be those projects involving the acquisition, production, construction, and\/or development of assets that will be assigned to activities that: (a) involve an amount of investment per project in computable assets equal to or greater than the minimum investment amount established in the first paragraph of Section 173, which must be completed before the deadline set in the investment plan; (b) provide for a minimum investment in computable assets for the first and second year, counted from the date of approval of the investment plan and the application for adherence, equal to or greater than that set forth in the second paragraph of Section 173; and (c) must be of a long-term nature.<\/p>\n","protected":false},"excerpt":{"rendered":"

The Ministry of Economy redefined the authority responsible for reviewing requests for adjustments to the list of goods eligible for the benefits established in Section 190 of Law No. 27,742. The Incentive Regime for Major Investments introduced by Law No. 27,742 The changes introduced by means of Resolution No 983\/2025 were issued in the framework […]<\/p>\n","protected":false},"author":11,"featured_media":19114,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_eb_attr":"","footnotes":""},"categories":[46],"tags":[],"class_list":["post-19108","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-administrative"],"acf":[],"yoast_head":"\nResolution No. 983\/2025: Update to the procedure for amending the list of goods to be imported under the RIGI - Allende & Brea - Estudio Jur\u00eddico<\/title>\n<meta name=\"description\" content=\"The Ministry of Economy redefined the authority responsible for reviewing requests for adjustments to the list of goods eligible for the benefits\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/allende.com\/en\/administrative\/resolution-no-983-2025-update-to-the-procedure-for-amending-the-list-of-goods-to-be-imported-under-the-rigi-07-16-2025\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Resolution No. 983\/2025: Update to the procedure for amending the list of goods to be imported under the RIGI - 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