Regulatory framework · Argentina
Updated June 2026Tax Benefits to
Automate Your Warehouse
in Argentina
Argentina has at least 6 tax tools that can reduce the real cost of your ASRS systemby 15% to 40%. It is not just RIGI — there are options from USD 150,000 of investment.
Quick reference · June 2026
Available benefits map
| Tool | Minimum amount | Who it's for | Main benefit |
|---|---|---|---|
| RIMI | From USD 150,000 | SMEs | Accelerated depreciation in 2 years + VAT refund |
| RIGI | USD 200,000,000 | Large investments | Income tax at 25% + full import tariff exemption |
| Reduced tariffs | No minimum | Any importer | 0%–14% tariff for capital goods |
| Reduced VAT | No minimum | Capital goods buyers | VAT at 10.5% instead of 21% |
| Leasing | No minimum | Any company | Deferred VAT + deductible installments |
| Knowledge Economy | No minimum | Technology buyers | FONPEC tax credit |
| Provincial regimes | Variable | By location | Exemptions on IIBB, Property and Stamp taxes |
* This table is indicative. The applicability of each tool depends on the company's tax profile and project structure.
RIMI — Depreciate your ASRS system in 2 years and recover VAT
The Manufacturing and Industry Incentive Regime (RIMI), created by Ley 27.802 Title XXIII and regulated by Decreto 242/2026 and Joint General Resolution ARCA 5849/2026, allows Argentine SMEs to depreciate capital goods in 2 years (instead of their accounting useful life) and recover paid VAT in advance. It applies to companies holding a valid MiPyME certificate.
Maximum amounts per MiPyME category
| Category | Maximum cumulative investment | Approx. equivalent |
|---|---|---|
| Micro | USD 150,000 | ~1 basic miniload or industrial VLM |
| Small | USD 600,000 | ~1 compact shuttle system |
| Medium Tier 1 | USD 3,500,000 | ~1 unit-load ASRS with 2 aisles |
| Medium Tier 2 | USD 9,000,000 | ~complete ASRS project with WCS |
Investments are cumulative within the 2 consecutive fiscal year period.
Does an imported ASRS system qualify?
Yes. ASRS systems —stacker cranes, shuttles, miniloads, carousels and palletizing robots— qualify as Capital Goods (BK) or Technological Infrastructure Goods (BIT) under the RIMI classification. Warehouse management software (WMS) and the warehouse control system (WCS) qualify as BIT when acquired as an integral part of the project.
Benefit 1 — Accelerated depreciation in Income Tax
Instead of depreciating the asset over its accounting useful life (typically 5 to 10 years), RIMI allows deducting 100% of the acquisition value in 2 equal annual installments of Income Tax. The actual saving depends on the rate applicable to the company.
| Scenario | Depreciation period | Year 1 deduction |
|---|---|---|
| Without RIMI (general regime) | 5–10 years | 10–20% of value |
| With RIMI | 2 annual installments | 50% of value |
Numerical example
Investment in ASRS system: USD 2,000,000.
With RIMI: USD 1,000,000 is deducted in the first fiscal year (35% rate → ~USD 350,000 saving in Income Tax).
Without RIMI: deduction of USD 200,000/year → ~USD 70,000 saving in Income Tax over the same period.
Benefit 2 — Early VAT refund
The VAT paid on the import or local purchase of capital goods can be recovered within 9 months: ARCA/AFIP has 3 months to process the request and 6 additional months to make the refund. The credit can be applied against other national taxes, collected in cash or transferred to third parties.
Numerical example
Import of an ASRS system for USD 2,000,000.
VAT at 21% on CIF value: ≈ USD 420,000 recoverable in ≤9 months.
Without RIMI, that tax credit is gradually absorbed against future debits, immobilizing working capital for years.
RIMI limitations to consider
Budget quota
RIMI operates with an annual quota assigned by ARCA. 50% of the quota is reserved for projects approved in previous rounds; the remaining 50% is assigned by order of submission. We recommend starting the process in the first quarter of the fiscal year.
SGI (Incentive Management System)
The filing platform may have closing or maintenance periods. Check the current opening window on the ARCA website before starting the documentation.
Equity seniority
The company must prove at least 2 years of activity with positive net worth at the time of submission. Recently incorporated companies may not qualify.
Regulations: Ley 27.802 Title XXIII · Decreto 242/2026 · Joint GR ARCA 5849/2026. Applicability depends on the tax profile and project structure. Consult your accountant.
RIGI — If your project exceeds USD 200 million
The Large Investment Incentive Regime (RIGI), created by Ley 27.742 and regulated by Decreto 749/2024, is designed for strategic projects of USD 200M or more in mining, oil and gas, energy, technology and infrastructure. A typical ASRS system (USD 500K–5M) does not reach that threshold on its own — but if your company already has a project enrolled in RIGI, the warehouse automation component can be included as part of the approved promoted investment.
To date, 27 projects worth over USD 25,000M have been submitted. The regime was extended until July 2027. Enrolled provinces include: Mendoza, San Juan, Neuquén, Salta, Río Negro, Chubut, Santa Cruz, CABA, Córdoba and Buenos Aires, among others.
Benefits for enrolled projects
| Benefit | With RIGI | General regime |
|---|---|---|
| Income Tax | 25% | 35% |
| Import duties | Full exemption | 0–18% (Decreto 513 ≠ exemption) |
| VAT on imports | Tax Credit Certificates | Deferred tax credit |
| Regulatory stability | 30 years from enrollment | No guarantee |
| Distributed dividends | 7% (3.5% after 7 years) | 13% |
Key message for large industries
If your company has a project enrolled in RIGI, your ASRS system is part of the promoted investment package. We help you structure the technical documentation of the automation component so it is correctly included in the approved file.
Regulations: Ley 27.742 · Decreto 749/2024. Enrollment in RIGI is voluntary and entails minimum investment commitments. Verify eligibility with a specialized legal advisor.
Reduced import tariffs for capital goods
Decreto 513/2025 established the tariff reduction for 27 categories of capital goods, including logistics and industrial automation systems. The general tariff for new imported machinery ranges between 0% and 14%, depending on the NCM classification of the component.
Key point for ASRS systems
There are no Argentine manufacturers of stacker cranes or ASRS systems. This enables the "capital good not produced locally" argument to classify the equipment under the NCM position with a 0% tariff, provided the classification is validated by the customs broker before importation.
Tariff reference
The exact tariff depends on the NCM classification of each component. We help you verify it with your customs broker before importation to maximize the benefit.
Regulations: Decreto 513/2025 (National Executive Branch). Validity subject to annual review. Verify NCM classification with an authorized broker.
VAT reduced to 10.5% for capital goods
The VAT Law (art. 28, Ley 23.966) sets a differential rate of 10.5% —instead of the general 21%— for capital goods included in the specific Executive Branch list. Applicability depends on the NCM tariff classification of the equipment imported or acquired locally.
Impact on a USD 2,000,000 project
General VAT (21%)
USD 420.000
Reduced VAT (10.5%)
USD 210.000
Direct saving
USD 210.000
Does not apply if the operation is structured via leasing. When the acquisition is channeled through a leasing contract, the VAT on installments is settled at the general 21% rate.
Regulations: Ley 23.966 art. 28 · Annex of capital goods with reduced rate. Applicability depends on the NCM classification of the equipment.
Capital goods leasing: finance without immobilizing capital
Financial leasing (Ley 25.248) allows acquiring an ASRS system financing 100% of the asset value, including VAT, through periodic installments. It is the alternative for companies that prefer to preserve liquidity and not commit conventional credit lines.
100% financing
Covers the full asset value plus VAT. No mandatory down payment or initial payment.
Deductible installments
Each installment is deducted as an Income Tax expense, generating tax savings from the first month.
Deferred VAT
VAT is split across the installments, avoiding a concentrated outlay at the start.
No accounting debt
The asset is not recorded as debt on the balance sheet until the purchase option is exercised.
Technological flexibility
Option to return or renew the equipment if technology evolves before the contract ends.
De facto depreciation
The installment scheme replicates the effect of accelerated depreciation on cash flow.
Financing entities
BICE
Fixed rate from 19.45% per year in USD
Banco Nación
SME lines with subsidized rates
BBVA
Leasing for capital goods
Compatibility with RIMI: RIMI requires keeping the asset in the company's equity for at least 2 years from the investment. In leasing, legal ownership of the asset belongs to the bank until the purchase option is exercised. Consult your tax advisor on the optimal structure before combining both regimes.
Regulations: Ley 25.248 (Leasing). Rates and terms are indicative and subject to update by each entity.
Knowledge Economy: tax benefit when buying from us
STOKA, as an industrial automation technology integrator (Industry 4.0), is in the process of registering in the Knowledge Economy Regime (Ley 27.506). Once registered, companies that acquire digital transformation and Industry 4.0 solutions from certified providers can access FONPEC: a tax credit credited directly in ARCA, under Resolution 8/2026.
What is FONPEC?
The Knowledge Economy Promotion Fund (FONPEC) is a tax credit equivalent to a percentage of the contract, credited to the client's ARCA account. It can be applied against national taxes: Income Tax, VAT, employer contributions. It is a benefit received by the buyer for contracting with a registered provider.
Why it matters for your purchase decision
Buying from a provider registered in the Knowledge Economy generates extra tax credit for your company
Resolution 8/2026: instrument to promote investment in Industry 4.0
The same project can combine FONPEC + RIMI + Decreto 513
Differentiator: registered KE provider vs. non-registered = different real cost
Regulations: Ley 27.506 (Knowledge Economy) · FONPEC Resolution 8/2026. Status: STOKA registration in progress. Check the benefit's validity at the time of the operation.
Tax benefits by province
Provincial benefits are complementary to the national ones (RIMI, RIGI, tariffs). The optimal combination depends on the province where your company operates. We help you map the incentives available for your case.
Buenos Aires (Province)
RPIE · Ley 15.510- Projects from USD 5 million
- USD 5–50M: 30% exemption on IIBB, Property and Stamp taxes for 5 years
- USD 50–200M: 25% exemption for 4 years
- +USD 200M: 20% for 3 years + tax stability up to 30 years
- Additional benefits for technological innovation and import substitution
CABA
Leyes 6.949 y 6.950- Enrollment in national RIGI (Ley 6.949)
- Local RIMI (Ley 6.950): from USD 100,000 of investment
- Stamp and ABL exemption for promoted projects
- Up to 25% tax credit on Gross Income (IIBB)
Córdoba
Leyes 5.319 y 10.792- Provincial Industrial Promotion Law
- Tax exemptions for capital goods investment projects
- Monetary subsidies for industries located in promoted areas
Santa Fe
Industrial Promotion Regime- Benefits for new productive units
- Exemptions for fixed-asset expansions
- Incentives for increasing staff headcount
Mendoza
Enrolled in RIGI- Enrolled in national RIGI
- Multi-year plan to reduce Gross Income tax rates
- Stamp Tax: 1% in 2026, target 0% in 2030
San Juan
Enrolled in RIGI · Mining- USD 6,278M in approved RIGI projects in mining alone
- Tax benefits for suppliers to the mining sector
- Direct opportunity: warehouse automation in mining operations
Neuquén
Enrolled in RIGI · Vaca Muerta- Approved RIGI projects: Vaca Muerta Sur (USD 2,486M), pipeline, plants
- Investment promotion in the Vaca Muerta basin
- High demand for automation in upstream logistics
Operating in mining or oil & gas? See specific benefits for the mining-energy sector →
Other provinces enrolled in RIGI
Investment and Foreign Trade Bank
Saving/amount: Up to 80% of the project
Profile: SMEs and large companies
Preferential Financing for Industrial Automation
BICE offers a specific line for modernization and automation projects of productive and logistics processes. With terms of up to 10 years and a 2-year grace period, it is the most convenient financing instrument in the Argentine market for productive capital goods investment projects.
Financing of up to 80% of the total project value
Terms of up to 10 years for industrial automation projects
Grace period of up to 2 years on principal
Preferential interest rate based on the project's credit profile
Applicable to SMEs and large companies via an enrolled commercial bank
STOKA supports the preparation of the technical project required by the bank
Compatible with the 0% tariff of Decreto 513/2025 and RIMI in the same operation
Additional benefits for registered SMEs
Beyond the investment regimes, SMEs with a valid MiPyME certificate access a series of operational benefits that improve cash flow during and after importation.
VAT creditable at 90 days
The tax credit for VAT paid on importation can be computed at 90 days, improving the cash position in the quarter of the operation.
20% advance on capital goods imports
Advance payment reduced to 20% of the asset value over the total import, instead of the standard percentage.
Simplified VAT non-withholding certificate
Simplified process to obtain the certificate that avoids withholding at source, reducing administrative work.
Exemption from import perceptions
Temporary exemption from VAT and IIBB perceptions on imports for qualified SMEs. Verify validity with ARCA at the time of the operation.
Check tax as payment on account
Micro companies can compute 30% of the Bank Debits and Credits Tax as payment on account of employer contributions, reducing the monthly labor burden.
Which benefits apply to your company?
| Benefit | Micro SMEUSD 150K–600K | Medium SMEUSD 600K–9M | Large companyNo limit | RIGI project+USD 200M |
|---|---|---|---|---|
| RIMI | ✅ | ✅ | — | — |
| RIGI | — | — | — | ✅ |
| Reduced tariffs | ✅ | ✅ | ✅ | ✅ Full exemption |
| VAT 10.5% | ✅ | ✅ | ✅ | ✅ |
| Leasing | ✅ | ✅ | ✅ | Possible |
| KE / FONPEC | ✅ | ✅ | ✅ | ✅ |
| General SME | ✅ | ✅ | — | — |
| Provincial | By location | By location | By location | ✅ + provincial |
— = does not apply directly · ✅ = applies · The optimal combination depends on the tax profile, corporate structure and location of the company.
Case study
How much does the real cost drop with all benefits combined?
Project value
USD 1,000,000
Complete ASRS system: stacker cranes, shuttle robots, WMS and conveyors for a distribution warehouse.
0% tariff saving
− USD 150,000
Decreto 513/2025 significantly reduces the import tariff on CIF value based on the NCM classification. Direct saving in the initial outlay.
VAT 10.5% vs 21%
− USD 52,500
Differential VAT on the equipment's taxable base (saving of 10.5 percentage points on USD 500,000 of qualified components).
BICE financing
USD 800,000
80% of the project over 10 years. Estimated installment: USD 8,500/month, lower than the monthly labor cost replaced.
The result on first-year cash flow
With a 0% tariff and 80% BICE financing, the company disburses USD 50,000 of its own capital in the first year (USD 200,000 net contribution from the USD 150,000 tariff saving). The monthly BICE installments are lower than the labor cost the system replaces.
On that scenario, RIMI allows deducting 100% of the asset value via accelerated depreciation in 2 annual installments (or in the first fiscal year for high energy-efficiency assets), reducing the Income Tax base. In companies with a high tax burden, this benefit can equal an additional tax saving of USD 80,000 to USD 120,000.
Net own capital first year
After tariff saving
~ USD 50,000
Income Tax base reduction
Accelerated RIMI depreciation (2 installments)
USD 1,000,000
Estimated tax saving (Income Tax 35%)
Varies by tax profile
~ USD 120,000
Total reduction on list cost
Combining all benefits
15% – 40%
* Values are indicative estimates. The actual benefit depends on the company's tax profile, the project structure and the regimes it enrolls in. STOKA analyzes each specific project free of charge.
The 2026 context
Why 2026 is a window of opportunity to automate
The convergence of three factors makes 2025–2026 a unique window to invest in warehouse automation in Argentina. For the first time in decades, long-term regulatory stability, reduction of import tariffs and access to preferential financing combine simultaneously.
RIGI offers 30 years of tax stability: Income Tax at 25%, fixed tariffs and free availability of foreign currency from the third year. For companies automating today, this horizon of certainty makes it easier to calculate the 10-year TCO and present the project to the board or financiers.
Decreto 513/2025 significantly reduces the tariff based on the NCM classification: on a USD 800,000 project, it can represent up to USD 120,000 less in initial outlay. With no additional management by the company: it applies automatically when importing DELIE equipment.
The combination of BICE + RIMI + 0% tariff transforms the investment equation: the monthly financing installment falls below the monthly labor cost being replaced, making the system pay for itself from the first year of operation.
Frequently asked questions
Frequently asked questions about tax benefits
Does an imported ASRS system qualify as a capital good for RIMI?
Yes. Decreto 242/2026 includes new imported movable goods classified as Capital Goods (BK). An ASRS system (stacker cranes, robots, conveyors) fits this definition. WMS/WCS software could be classified as an Informatics and Telecommunications Good (BIT).
How much can I really save?
It depends on the amount, your company's tax structure and the applicable regimes. As a reference: on a USD 2M project, RIMI's accelerated depreciation can represent an estimated financial saving of USD 280,000 in the first 2 years, and the reduced VAT rate a direct saving of USD 210,000 if the 10.5% rate applies.
Does STOKA handle the tax procedure?
No. STOKA supports with the equipment's technical documentation (datasheets, NCM classifications, capital good classification). Enrollment in RIMI/RIGI and the tax procedures are handled by your accountant or tax advisor.
Can I combine RIMI + Leasing?
It is a legal gray area. RIMI requires the asset to be in the beneficiary's equity for 2 years; in leasing, ownership belongs to the bank. We recommend consulting your tax advisor to define the optimal structure.
What if my company is not an SME?
If you are not an SME and your project does not reach USD 200M (RIGI), you can still take advantage of: reduced tariffs, VAT 10.5% (if the NCM qualifies), leasing and provincial benefits depending on your location.
Do RIGI benefits apply to the ASRS within a mining or oil project?
Yes. If your company has a project enrolled in RIGI, the project's capital goods (including an ASRS) enjoy full exemption from import duties, VAT with tax credit certificates and accelerated depreciation.
How much does it cost to automate a warehouse?
It depends on the technology, the required throughput and the warehouse size. As a reference: a VLM module or a picking system can start from USD 150,000; a compact shuttle system is around USD 600,000; and a complete unit-load ASRS with software can exceed USD 3,000,000. In Argentina, tax benefits (RIMI, reduced tariff by NCM, 10.5% VAT and BICE financing) can reduce the real cost by 15% to 40%.
Should I automate my warehouse now or wait?
The combination of benefits in force in 2025–2026 makes this a favorable window: RIGI offers 30 years of tax stability, Decreto 513/2025 reduces import tariffs based on NCM classification, and the BICE line finances up to 80% of the project over 10 years. This convergence of stability, tariff reduction and preferential financing is not always available simultaneously.
Free assessment
Evaluate your case with a specialist
Every company has a different tax structure. Our team supports you with the technical documentation of the ASRS system and connects you with the benefits that apply to your case. The final tax advice is defined by your accountant — we provide the engineering.
Important legal notice
The information on this page is general in nature and based on regulations in force as of June 2026. It does not constitute tax, legal or financial advice. Tax benefits are subject to current regulations, budget quotas and eligibility requirements that may vary. Consult your accountant or tax advisor on the applicability to your particular case. Last updated: June 2026. STOKA is not responsible for decisions made based on this information without independent professional advice.
›Cited regulations
Ley 27.802, Title XXIII (RIMI)— March 2026
Decreto 242/2026 (RIMI Regulation)— April 2026
Joint GR ARCA 5849/2026 (RIMI Procedure)— May 2026
Ley 27.742, Title VII (RIGI)— July 2024
Decreto 749/2024 (RIGI Regulation)— September 2024
Decreto 105/2026 (RIGI Extension)— February 2026
Decreto 513/2025 (Capital goods tariff reduction)— 2025
Decreto 557/23, Annex I (BK and BIT list)— 2023
Ley 25.248 (Leasing)
Ley 23.349, art. 28 (Reduced VAT rate)
Ley 27.264 (SME Benefits)
Ley 27.506 + 27.570 (Knowledge Economy)
Resolution 8/2026 Industry Secretariat (FONPEC)— 2026
Leyes 6.949 and 6.950 CABA (RIGI and local RIMI)
Ley 15.510 Buenos Aires (RPIE)
Leyes 5.319 and 10.792 Córdoba (Industrial Promotion)
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