Map of available benefits
| Tool | Minimum amount | Who it's for | Main benefit |
|---|---|---|---|
| RIMI | Minimum from USD 150,000 | MiPyMEs with a valid certificate | Depreciation in 2 annual installments + VAT recoverable after 3 periods |
| VAT refund on fixed assets | No minimum | Any registered VAT taxpayer | Recovery of unabsorbed tax credit after 6 periods |
| Capital goods import duties | No minimum | Any importer | 0% to 12.6% depending on the equipment's NCM position |
| Differential VAT | No minimum | Buyers of capital goods | 10.5% instead of 21% on the covered positions |
| Leasing | No minimum | Any company | VAT spread across lease payments + deductible payments |
| Kit 4.0 | No minimum | Industrial SMEs | 50% co-financing, capped at ARS 20 million |
| Provincial regimes | Variable | Depends on location | Exemptions from Gross Receipts, Real Estate and Stamp taxes |
* This table is indicative. The applicability of each tool depends on the company's tax profile and the structure of the project.
Which benefits apply to your company?
| Benefit | MicroenterpriseInvestment from USD 150,000 | Small / MediumFrom USD 600,000 (Small) | Large companyNo access to RIMI |
|---|---|---|---|
| RIMI | ✅ | ✅ | — |
| VAT refund (fixed assets) | ✅ | ✅ | ✅ |
| Reduced import duties | ✅ | ✅ | ✅ |
| 10.5% VAT | ✅ | ✅ | ✅ |
| Leasing | ✅ | ✅ | ✅ |
| Kit 4.0 | ✅ | ✅ | — |
| General SME benefits | ✅ | ✅ | — |
| Provincial | Depends on location | Depends on location | Depends on location |
— = does not apply directly · ✅ = applies · The optimal combination depends on the company's tax profile, corporate structure and location.
Additional benefits for registered SMEs
Beyond the investment regimes, SMEs with a valid MiPyME certificate access a series of operating benefits that improve the project's cash flow.
MiPyMEs with a valid certificate can pay their VAT balance 90 days after the general due date, which improves the cash position during the quarter of the import.
Micro and Small companies credit 100% of the Tax on Bank Credits and Debits as a payment on account of Income Tax. Medium Tier 1 companies in manufacturing, 60%. Outside the SME regime, the general rate is 33%.
A separate track, for microenterprises only: up to 30% of the check tax creditable against up to 15% of SIPA employer contributions. Extended by Decreto 923/2025 until December 31, 2026.
Imports that constitute fixed assets for the importer are exempt from the VAT advance collection (RG 2937, art. 2 inc. c) and from the Income Tax one (RG 2281, art. 3 inc. 3). That is less capital paid up front at customs clearance.
Issued by the Secretariat of Industry, Commerce and SMEs; processed with your tax code and downloaded from LUFE. The current revenue caps are those of Resolución 1/2026, applicable from April 1, 2026.
VAT refund for investment in fixed assets
This is the regime that applies when the investment does not reach the RIMI minimum, and it has no amount floor. It allows you to request a refund of the VAT credit originated in fixed assets that has not been absorbed after six consecutive tax periods. It is processed through the SIR system, once per calendar year, with a report from an independent certified public accountant.
If your company is Small and the investment is between USD 200,000 and USD 600,000, this is the regime that applies to you: RIMI requires a minimum of USD 600,000 for your category.
The pre-application is filed between December 1 and 15. It is subject to an annual quota. Regulations: unnumbered article following art. 24 of Ley 23.349 · RG AFIP 5298/2022.
Capital goods leasing: finance without tying up capital
Financial leasing (Ley 25.248) lets you acquire an ASRS system by financing 100% of the asset's value, VAT included, through periodic lease payments. It is the alternative for companies that prefer to preserve liquidity and not commit conventional credit lines.
Covers the full value of the asset plus VAT. No down payment or mandatory initial payment.
VAT accrues with each lease payment (Decreto 1038/2000, art. 9) instead of being paid in full at customs clearance. That is working capital you do not advance.
The VAT is split across the lease payments, avoiding the concentrated disbursement at the start.
A lease is arranged as a standalone operation and does not use up the commercial credit line you hold at your bank. In a finance lease, however, both the asset and the liability are recognized from the start of the contract (RT 54 / NUA).
Option to return the equipment or renew it if the technology evolves before the contract ends.
If the contract qualifies as a rental (Decreto 1038/2000, arts. 4 and 6), the full lease payment is deducted as an expense of the fiscal year instead of depreciating the asset over its useful life. That brings the deduction forward.
Compatibility with RIMI: RIMI requires keeping the asset in the company's equity for at least 2 years from the investment. In a lease, legal ownership of the asset stays with the bank until the purchase option is exercised. Consult your tax advisor on the optimal structure before combining both regimes.
Regulations: Ley 25.248 · Decreto 1038/2000 (Income Tax and VAT treatment) · RT 54 / NUA (accounting recognition, mandatory for fiscal years beginning on or after 01/01/2025). Conditions are indicative and set by each entity.
RIMI — Accelerated depreciation and VAT recovery, if you meet your category minimum (Small: USD 600,000)
The Régimen de Incentivo para Medianas Inversiones (RIMI, Medium-Sized Investment Incentive Regime), created by Title XXIII of Ley 27.802, regulated by Decreto 242/2026 and made operational by RG Conjunta ARCA 5849/2026, allows new capital goods to be depreciated in two equal annual installments — instead of over their useful life — and shortens from six to three tax periods the wait to recover the VAT on the investment. It requires a valid MiPyME certificate and reaching your category's minimum investment.
Minimum investment required by MiPyME category
| Category | Minimum investment | Approx. equivalent |
|---|---|---|
| Micro | USD 150,000 (minimum entry threshold, not a cap) | ~1 basic miniload or industrial VLM |
| Small | USD 600,000 (minimum entry threshold, not a cap) | ~1 compact shuttle system |
| Medium Tier 1 | USD 3,500,000 (minimum entry threshold, not a cap) | ~1 two-aisle unit-load ASRS |
| Medium Tier 2 | USD 9,000,000 (minimum entry threshold, not a cap) | ~a complete ASRS project with WCS |
The minimum is reached by adding up all eligible investments within a 2-year window, not in a single operation. The current window closes on May 19, 2028.
Does an imported ASRS system qualify?
It depends on the NCM position of each piece of equipment, not on the system as a whole. New movable goods classified as Capital Goods (BK) or IT and Telecommunications Goods (BIT) under Annex I of Decreto 557/2023 qualify. Stacker cranes, shuttles, miniloads and conveyors classify as BK; control hardware, as BIT. Structural racking and spare parts may fall outside: it has to be verified position by position with your customs broker.
Benefit 1 — Accelerated depreciation for Income Tax
Instead of depreciating the asset over its useful life, RIMI allows you to deduct 100% of the acquisition value in two equal annual installments. <strong>Important: accelerated depreciation does not reduce the total tax, it brings the deduction forward.</strong> You deduct more at the start and less later, so over the asset's life you pay the same — but you pay later, and that money keeps working in your company. The benefit is financial, a cash-flow benefit.
| Scenario | Depreciation period | Year-1 deduction |
|---|---|---|
| Without RIMI (general regime) | 5–10 years | 10–20% of the value |
| With RIMI | 2 annual installments | 50% of the value |
Investment in an ASRS system: USD 2,000,000.
With RIMI: USD 1,000,000 is deducted in the first fiscal year. At a 35% rate, that is roughly USD 350,000 less Income Tax that year.
Without RIMI: a deduction of USD 200,000/year → roughly USD 70,000 less Income Tax over the same period. The USD 280,000 difference is not new money: it is the same tax, paid later.
Benefit 2 — Early VAT refund
The VAT paid on the import or the local purchase is a tax credit: it is offset against the VAT your company charges on its sales. When that credit is not absorbed, the general regime only lets you request a refund after six tax periods. RIMI shortens that wait to three. The benefit is subject to an annual quota: the RIMI refund cannot exceed 50% of the regime's quota and is allocated by the age of the accumulated balances.
Import of an ASRS system for USD 2,000,000.
The VAT on the operation is calculated on the CIF value. Most machinery is taxed at 10.5%; structural racking and parts, at 21%. On a USD 2,000,000 project with 70% covered machinery, that is on the order of USD 273,000 of tax credit to recover.
Without the regime, that credit is absorbed gradually against the VAT on your sales, tying up working capital in the meantime.
RIMI limitations to keep in mind
Budget quota
The quota applies to the VAT benefit, not to accelerated depreciation. The RIMI refund is capped at 50% of the regime's annual quota and is allocated by the age of the accumulated balances. There is no public information on the status of the 2026 quota.
Investment Management System (SGI)
Registration is done through the SGI of ARCA (Argentina's tax agency). When RG 5849/2026 was published, the platform was not yet operational. Check its availability before planning the project schedule.
Asset retention
The asset must remain in the company's equity for 2 fiscal years. If it leaves earlier, the benefit lapses and must be repaid with interest.
The election is all-or-nothing
If you opt for accelerated depreciation, it applies to all your RIMI investments in the period: you cannot choose asset by asset.
Regulations: Ley 27.802 Título XXIII · Decreto 242/2026 · RG Conjunta ARCA 5849/2026 · Res. 161/2026 SE (list of high energy-efficiency goods). Applicability depends on the tax profile and structure of the project. Consult your accountant.
Reduced import duties for capital goods
The import duty on an automated storage system is not a single rate: it depends on the NCM position of each component and ranges from 0% to 12.6%. Decreto 513/2025, which replaced the Capital Goods annex of Decreto 557/2023, brings 379 tariff positions down to 2%, among them industrial robots and electric stackers. It does not set a 0% duty for any position.
The stacker crane — the biggest-ticket item in a pallet ASRS — pays 0% import duty under the Common External Tariff, not under a promotional regime. Conveyors and structural racking, by contrast, pay considerably more. That is why a project's average duty depends on its composition, and the classification of each component is determined by the customs broker, not the supplier. STOKA provides the technical data sheets that classification requires.
New capital goods are exempt from the 3% statistics fee (Decreto 690/02, art. 26 inc. g). If they are also recorded as fixed assets, no VAT or Income Tax advance collections apply. The PAIS tax is no longer in force: it expired in December 2024.
Regulations: Decreto 557/2023, Anexo I · Decreto 513/2025 (replaces the Capital Goods annex) · Decreto 690/2002 art. 26 · Decreto 1140/2024 (statistics fee). Verify the NCM position of each component with a licensed customs broker.
VAT reduced to 10.5% for capital goods
Article 28, subsection e) of the VAT law (Ley 23.349, consolidated text per Decreto 280/97) sets a 10.5% rate — half the general rate — for the goods included in its Annexed Schedule, both on local sale and on definitive import. The machinery of an automated system is covered: stacker cranes, conveyors, stackers and machines with an individual function. Metal racking and spare parts are not on that schedule and pay 21%.
If the operation is structured via leasing, the VAT accrues with each lease payment rather than in a single upfront disbursement. The treatment of the rate applicable to the lease payments is determined by your tax advisor based on how the contract is framed.
Regulations: Ley 23.349 (consolidated text per Decreto 280/97), art. 28 inc. e) and its Annexed Schedule, incorporated by Decreto 493/2001.
Banco de Inversión y Comercio Exterior
Savings/amount: Up to 80% of the project
Profile: SMEs and large companies
Preferential Financing for Industrial Automation
BICE has a long-term productive investment line whose stated purpose expressly includes the purchase of capital goods and technological renewal, and whose list of eligible goods includes logistics automation equipment. It finances up to 80% of the asset, with terms of up to 7 years and a grace period of up to 2 years, in pesos and in dollars.
- Financing of up to 80% of the total project value
- Terms of up to 7 years for industrial automation projects
- Grace period of up to 2 years on principal
- Rate depends on the project's credit profile: the bank does not publish it, it is quoted with the application
- Available to SMEs and large companies via an adhered commercial bank
- STOKA supports the preparation of the technical project the bank requires
- Compatible with RIMI and with the capital goods import duty in the same operation
Kit 4.0: co-financing to adopt Industry 4.0 technology
The Kit 4.0 Program (Resolución 8/2026 of the Secretariat of Industry, Commerce and SMEs) co-finances up to 50% of the net value of standardized Industry 4.0 technology kits for industrial SMEs, through the Trust Fund for the Promotion of the Knowledge Economy (FONPEC). The cap is ARS 20 million for advanced kits and ARS 15 million for basic and management kits, with allocation on a first-come, first-served basis.
The SME picks a kit from the official catalog, requests a quote from a supplier on the program's list and files the application through Trámites a Distancia. The beneficiary of the co-financing is the company making the investment. The program's cap makes it useful for adding a module or a digitalization layer, not for financing a complete system.
- Co-finances up to 50% of the kit's net value, capped at ARS 20 million
- The beneficiary is the industrial SME that buys the equipment, not the supplier
- Can be combined with RIMI and with the capital goods import duty in the same project
- First-come, first-served allocation over a total budget of ARS 9,000 million
Regulations: Resolución 8/2026 of the Secretariat of Industry, Commerce and SMEs · FONPEC, art. 18 of Ley 27.506. Check quota availability at the time of the operation.
Tax benefits by province
Provincial benefits are complementary to the national ones (RIMI, import duties, VAT). The optimal combination depends on the province where your company operates. We help you map the incentives available for your case.
- Minimum investment of USD 5,000,000 to qualify (section 7).
- USD 5 to 50 million: 30% exemption from Turnover, Property and Stamp taxes for 5 years.
- USD 50 to 200 million: 25% for 4 years. Over USD 200 million: 20% for 3 years.
- Cumulative bonuses for employment, location, import substitution and innovation: up to 10% and 2 extra years each, capped at 65% and 15 years.
- Tax stability on Turnover and Stamp taxes for the duration of the benefit, and up to 30 years for projects over USD 200 million (section 17).
- There is a provincial investment promotion regime. Its scope, requirements and specific benefits must be checked against the province's current regulations and with your tax adviser.
- Law 5,319 (consolidated text per Laws 6,230 and 8,083): industrial promotion regime with provincial tax benefits.
- Law 10,792: industrial promotion and productive cluster development, aimed at SMEs based in the province.
- Grants access to tax exemptions and monetary subsidies. Scope, requirements and terms depend on the project and must be verified with the enforcement authority.
- There is a provincial investment promotion regime. Its scope, requirements and specific benefits must be checked against the province's current regulations and with your tax adviser.
- There is a provincial investment promotion regime. Its scope, requirements and specific benefits must be checked against the province's current regulations and with your tax adviser.
- There is a provincial investment promotion regime. Its scope, requirements and specific benefits must be checked against the province's current regulations and with your tax adviser.
- There is a provincial investment promotion regime. Its scope, requirements and specific benefits must be checked against the province's current regulations and with your tax adviser.
Operating in mining or oil? See benefits specific to the mining-energy sector →
RIGI (the Large Investment Incentive Regime) does not apply to intralogistics projects: neither by amount — it requires a minimum investment of USD 200 million — nor by eligible sector.
How much does the real cost drop with all the benefits combined?
Complete ASRS system: stacker cranes, shuttle robots, WMS and conveyors for a distribution warehouse.
The import duty ranges from 0% to 12.6% depending on each component's NCM position, calculated on the CIF value of the imported equipment, not on the project price.
The 10.5% applies to the machinery included in the Annexed Schedule of art. 28 inc. e), not to the whole project: 10.5 points less on USD 500,000 of covered components. Racking and parts pay 21%.
Up to 80% of the project, with terms of up to 7 years and up to 2 years of grace. The instalment depends on the rate in force at the time of the transaction.
The first-year cash-flow result
With 80% BICE financing, the first-year equity contribution is on the order of USD 200,000, from which you subtract the duty savings and the lower upfront VAT that apply based on the system's composition. The monthly BICE installments are weighed against the labor cost the system replaces.
On that scenario, RIMI allows the asset's value to be deducted in two equal annual installments, reducing the Income Tax base earlier than normal depreciation would allow. It is an advance of the deduction, not a reduction of the total tax.
* Values are indicative estimates. The actual benefit depends on the company's tax profile, the project structure and the regimes it joins. STOKA analyzes each project's specific case free of charge.
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, lower import duties and access to preferential financing come together at the same time.
RIMI lets MiPyMEs deduct the asset in two equal annual installments and shortens the VAT recovery on the investment from six to three periods; and when the amount does not reach the regime's minimum, the VAT refund on fixed assets (RG 5298/2022) has no floor. That shorter recovery horizon makes it easier to calculate TCO (what the system costs over its whole life, not just to buy it) and to present the project to the board or to lenders.
The capital goods annex of Decreto 557/2023, as amended by Decreto 513/2025, brings 379 tariff positions down to 2%. On the CIF value of the imported equipment of a USD 800,000 project, the duty savings versus the general rate are in the range of USD 20,000 to 50,000 depending on the system's composition.
The combination of BICE + RIMI + reduced import duty transforms the investment equation: the monthly financing installment is compared directly against the labor cost being replaced and, in many projects, the system pays for itself with the savings it generates from the first year of operation.
Frequently asked questions about tax benefits
It depends on the NCM position of each component. New movable goods classified as Capital Goods (BK) or IT and Telecommunications Goods (BIT) under Annex I of Decreto 557/2023 qualify: stacker cranes, shuttles and conveyors classify as BK; control hardware, as BIT. Software (WMS/WCS) is an intangible: it does not enter the regime as a depreciable asset.
It depends on the amount, your MiPyME category and the system's composition. What actually reduces the cost is the import duty and the differential VAT: between 8% and 15% of the imported equipment's value. Accelerated depreciation and VAT recovery do not lower the total tax; they improve cash flow.
No. STOKA provides the technical documentation for the equipment (data sheets, NCM codes, classification as capital goods). Enrolling in the regimes and handling the tax filings is done by your accountant or tax adviser.
It requires case-by-case analysis with your tax advisor. RIMI requires the asset to remain in the company's equity for 2 fiscal years, and in a lease legal ownership stays with the lessor until the purchase option is exercised. It is a compatibility issue to resolve before signing, not after.
If your company does not qualify as an SME, you can still use: reduced import duties, 10.5% VAT (if the NCM code qualifies), VAT refunds on capital goods, leasing and provincial benefits depending on your location. Regimes that require a MiPyME certificate (RIMI, Kit 4.0) are out of reach.
It depends on the technology, the required throughput (the movements per hour the system must handle) and the size of the warehouse. The site does not publish prices: the order of magnitude comes from the survey, with the load unit and the real movements of your operation. What can be anticipated is how the cost of a complete unit-load ASRS with software can exceed USD 3,000,000. In Argentina, the import duty and the differential VAT reduce the effective cost by between 8% and 15% of the imported equipment's value; RIMI, the VAT refund and financing also improve cash flow, but they are deferral, not a discount.
The combination of benefits in force in 2026 makes this moment a favorable window: RIMI brings the asset's deduction forward and shortens VAT recovery, Decreto 513/2025 reduces import duties based on NCM classification, and the BICE line finances up to 80% of the asset with terms of up to 7 years. This convergence of incentives, duty reduction and preferential financing is not always available at the same time.
No. For the Small category the RIMI minimum is USD 600,000, computed by adding up eligible investments within a 2-year window. With USD 300,000, the instrument that applies to you is the general regime of VAT refund on fixed assets, which has no minimum amount.
No: it makes you pay it later. You deduct more at the start and less afterwards, so over the asset's life the total tax is the same. The benefit is financial: that money keeps working in your company instead of sitting prepaid with the tax authority.
Evaluate your case with a specialist
Every company has a different tax structure. Our team supports you with the ASRS system's technical documentation and connects you with the benefits that apply to your case. STOKA provides the system's engineering and technical documentation; the tax analysis belongs to your advisor.
Important legal notice
The information on this page is general in nature and based on regulations in force as of 8 September 2026. It does not constitute tax, legal or financial advice. Benefits are subject to current regulations, budget quotas and eligibility requirements that may change. How it applies to your case depends on your company's tax situation and must be confirmed with an accountant or tax adviser. STOKA is not responsible for decisions made on the basis of this information without independent professional advice.
- Ley 27.802, Título XXIII (RIMI)— March 2026
- Decreto 242/2026 (RIMI implementing regulations)— April 2026
- RG Conjunta ARCA 5849/2026 (RIMI procedure)— May 2026
- Decreto 513/2025 (Capital goods import duty reduction)— 2025
- Decreto 557/2023, Anexo I and BK annex (BK and BIT lists)— 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)
- Resolución 8/2026 SICyPyME (Kit 4.0 / FONPEC)— 2026
- Law 6,950 CABA (RIMICABA — medium-sized investment regime)
- Ley 15.510 Buenos Aires (RPIE)
- Leyes 5.319 and 10.792 Córdoba (Industrial Promotion)
- Decreto 690/2002, art. 26 (statistics fee exemption for capital goods)— 2002
- Decreto 1140/2024 (Statistics fee)— 2024
- RG AFIP 5298/2022 (VAT refund on fixed assets)— 2022
- Decreto 1038/2000 (Tax treatment of leasing)— 2000
- RT 54 / NUA (Accounting recognition of leasing)— 2025
- Decreto 923/2025 (Extension of the credit against employer contributions)— 2025
- Resolución 1/2026 SICyPyME (MiPyME category caps)— 2026
- Resolución 161/2026 SE (List of high energy-efficiency goods)— 2026
- RG 2937 and RG 2281 (VAT and Income Tax advance collections on imports)— —