RIMI (the Manufacturing and Industry Incentive Regime, Law 27.802) is the most relevant tax instrument of 2026 for SMEs and mid-sized companies looking to automate their warehouses and storage facilities in Argentina. Unlike RIGI — which requires investments of USD 200 million or more — RIMI was designed for standard industrial-scale projects, without such a high minimum threshold. Its main benefit: 100% accelerated depreciation of capital goods acquired in the first fiscal year, plus an early IVA refund on imported equipment. For a USD 500.000 warehouse automation project, these two benefits cut the tax burden in the investment year by up to USD 200.000.
What RIMI is and who qualifies
RIMI (Law 27.802) is a special incentive regime for manufacturing and industrial investments in Argentina. It is designed for companies that do not qualify for RIGI because they fall short of the minimum investment threshold or do not operate in that regime's eligible sectors. RIMI's benefits apply to: the acquisition of new capital goods (machinery, automation equipment, industrial robotics), the import of equipment for productive use, and industrial process modernization projects. To apply, a company must submit an investment project to AFIP together with the technical and commercial documentation for the equipment to be acquired. STOKA supports this process with the project's technical documentation.
Accelerated depreciation of capital goods: how it works
Normally, an ASRS system or a stacker crane is depreciated over 10 years for accounting purposes (10% per year). With RIMI, you can depreciate 100% of the asset in the first fiscal year. What does that mean in cash terms? For a company paying Income Tax at 35%, a USD 500.000 system counts as the equivalent amount in ARS as a fixed asset. With accelerated depreciation, that full amount is deducted in year 1, reducing the Income Tax base by USD 500.000. The tax saving in the first fiscal year is USD 175.000 (35% × USD 500.000) instead of USD 17.500 (35% × 10% × USD 500.000) under normal depreciation. The difference is USD 157.500 of additional liquidity in the first year.
Early IVA refund: impact on cash flow
When importing ASRS equipment, the company pays IVA at customs. Normally, that IVA is recovered through the tax credit within AFIP's standard processing period, which can stretch from 6 to 18 months. RIMI enables an early IVA refund on capital goods imports within a much shorter timeframe — usually 90 to 120 days — significantly improving the project's cash flow. For a USD 800.000 system (with 21% IVA = USD 168.000), recovering that amount in 3 months instead of 12-18 months represents a financial benefit equal to the cost of money over that period.
Combining RIMI + Decreto 513/2025 + BICE: the optimal scenario
The three instruments are compatible and reinforce one another. Decreto 513/2025 reduces the import tariff based on the NCM classification (savings vary by NCM). RIMI cuts the first-year tax burden through accelerated depreciation and early IVA refunds. The BICE credit line finances up to 80% of the project over 10 years at a preferential rate. In a representative USD 1.000.000 project: the 0% tariff saves USD 150.000, RIMI's accelerated depreciation generates USD 350.000 in tax deductions in year 1, and BICE brings the upfront outlay down to USD 200.000. The impact on first-year cash flow is dramatic: a company can launch a million-dollar system with a net initial outlay that competes with the labor cost it is replacing.
2026 won't come around again
RIMI, Decreto 513/2025 and BICE have aligned at an unusual moment. There is no guarantee this tax environment will hold beyond 2026-2027: decrees are reviewed annually and tax regimes change. Companies that structure their automation projects within this window of opportunity capture benefits that those who wait may no longer have available. STOKA analyzes which combination of benefits maximizes savings for your specific project, free of charge.
Frequently asked questions
How does RIMI differ from RIGI?
RIGI (Law 27.742) requires investments of USD 200 million or more and offers 30 years of full tax stability. RIMI (Law 27.802) is designed for standard industrial-scale projects — without such a high minimum threshold — and offers accelerated depreciation and early IVA refunds. For most warehouse and storage-facility automation projects in Argentina, RIMI is the more accessible and applicable instrument.
What documentation do I need to access RIMI?
Essentially you need: a pro forma invoice or purchase contract for the capital good, a technical description of the equipment and its productive function, and formal enrollment in the regime through AFIP. STOKA provides all the technical documentation for the ASRS system required by the regime.
Does RIMI apply to WMS/WCS software as well as hardware?
Warehouse management and control software (WMS/WCS) acquired as part of an integrated automation system can qualify as a capital good under RIMI. The specific categorization depends on how the contract is structured. STOKA recommends consulting your tax advisor before signing the contract.
When is a RIGI route preferable to RIMI?
RIGI is worthwhile when the project exceeds USD 200 million and the company seeks 30-year tax stability with free availability of foreign currency. For smaller projects — practically all standard warehouse, storage-facility and industrial distribution-center automation projects — RIMI + Decreto 513 + BICE is the most accessible combination with the greatest short-term impact.