Tax benefits depend on the current regime, the company’s circumstances and each item’s classification. Tax and customs advisers must validate eligibility, documentation and applicable treatment before benefits enter the budget.
What RIMI is and who qualifies
RIMI (Title XXIII of Law 27.802, regulated by Decree 242/2026) is an incentive regime for medium-sized investments in capital goods in Argentina. It requires a valid MiPyME certificate and reaching the minimum investment for your category, which is computed by adding up eligible investments within a 2-year window. The benefits apply to new movable assets classified as Capital Goods (BK) or IT and Telecommunications Goods (BIT): machinery, automation equipment and industrial robotics, local or imported, for productive use. Registration is processed through ARCA's Investment Management System (SGI). STOKA supports that process with the technical documentation of the project.
Accelerated depreciation of capital goods: how it works
Tax benefits depend on the current regime, the company’s circumstances and each item’s classification. Tax and customs advisers must validate eligibility, documentation and applicable treatment before benefits enter the budget.
Early IVA refund: impact on cash flow
Financing depends on the lender’s assessment and the current product conditions. Compare deposits, instalments, currency, rates, guarantees, fees and purchase options in a written offer; STOKA does not guarantee credit approval.
Combining RIMI + Decreto 513/2025 + BICE: the optimal scenario
Tax incentives, the customs treatment of equipment and credit terms need separate assessments. Before combining them in a budget, ask tax and customs advisers which items qualify, whether the measures can be combined and when they take effect. Financing also depends on lender approval. Cash-flow projections must reflect the timing of each payment and recovery.
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
Tax benefits depend on the current regime, the company’s circumstances and each item’s classification. Tax and customs advisers must validate eligibility, documentation and applicable treatment before benefits enter the budget.
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.
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.
Financing depends on the lender’s assessment and the current product conditions. Compare deposits, instalments, currency, rates, guarantees, fees and purchase options in a written offer; STOKA does not guarantee credit approval.