RIMI (the Medium-Sized Investment Incentive Regime, Title XXIII of Law 27.802) is the most relevant tax instrument of 2026 for SMEs 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, with investment minimums starting at USD 150.000 depending on the MiPyME category. Its main benefit: depreciating new capital goods in two equal annual installments — instead of over their useful life — and recovering the VAT of the investment in three fiscal periods instead of six. For a USD 500.000 warehouse automation project, deducting USD 250.000 in the first year means about USD 87.500 less income tax in that fiscal year: a deduction brought forward that improves cash flow.
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
Normally, an ASRS system or a stacker crane is depreciated over 10 years for accounting purposes (10% per year). With RIMI it is depreciated in two equal annual installments: 50% and 50%. What does that mean in cash terms? For a company paying Income Tax at 35%, a USD 500.000 system allows deducting USD 250.000 in the first year, against USD 50.000 under normal depreciation. That is about USD 70.000 less Income Tax in that fiscal year (35% × the USD 200.000 difference). Important: accelerated depreciation does not reduce the total tax, it brings it forward. You deduct more at the start and less later; over the life of the asset you pay the same, but later, and that money keeps working in your company.
Early IVA refund: impact on cash flow
When importing ASRS equipment, the company pays IVA at customs. That IVA is a tax credit: it is offset against the IVA your company charges on its sales and, when it is not absorbed, the general regime only allows requesting a refund after six fiscal periods. RIMI shortens that period to three. For a USD 800.000 system with 70% of the machinery under the 10.5% rate, the tax credit is around USD 109.000: recovering it in half the time represents a financial benefit equivalent to the cost of money over that period. The RIMI refund is subject to an annual quota.
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 (0% to 12.6% depending on the component). RIMI brings deductions forward through the two-installment depreciation and shortens VAT recovery from six to three fiscal periods. The BICE credit line finances up to 80% of the project over 10 years. In a representative USD 1.000.000 project: the tariff and the 10.5% IVA reduce the effective cost of the imported equipment by 8% to 15%, the accelerated depreciation allows deducting USD 500.000 in the first year (about USD 175.000 less Income Tax in that fiscal year), and BICE brings the upfront outlay down to USD 200.000. The impact on first-year cash flow is significant: 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 — with investment minimums starting at USD 150.000 depending on the MiPyME category — and offers depreciation in two equal annual installments and VAT recovery in three fiscal periods instead of six. 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.