Regulatory framework · Argentina
Updated August 2026Tax Benefits for
Automating Your Warehouse
in Argentina
Argentina has six tax and financial tools applicable to the purchase of an ASRS system. Some reduce the cost (import duty, differential VAT); others bring deductions forward or defer payments, improving cash flow without lowering the total tax. Which one works for you depends on your MiPyME category and the size of the investment.
Quick reference · August 2026
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 |
| RIGI | USD 200,000,000 | Large sector-specific projects | 25% Income Tax + import duty exemption |
| 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.
RIMI — Accelerated depreciation and VAT recovery, if you reach your category's minimum
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 |
Numerical example
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.
Numerical example
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. RIMI is also incompatible with RIGI on the same investments.
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.
RIGI — If your project exceeds USD 200 million
The Régimen de Incentivo para Grandes Inversiones (RIGI, Large Investment Incentive Regime), created by Ley 27.742 and regulated by Decreto 749/2024, is designed for strategic projects of USD 200 M 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 admitted to RIGI, the warehouse automation component can enter as part of the approved promoted investment.
To date, 27 projects have been filed for more than USD 25,000 million. The regime was extended until July 2027. Adhering provinces include: Mendoza, San Juan, Neuquén, Salta, Río Negro, Chubut, Santa Cruz, CABA, Córdoba and Buenos Aires, among others.
Benefits for admitted 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 admission | No guarantee |
| Distributed dividends | 7% (3.5% after 7 years) | 13% |
Key message for large industries
If your company has a project admitted to RIGI, your ASRS system fits within the promoted investment package. We help you structure the technical documentation of the automation component so it is properly included in the approved filing.
Regulations: Ley 27.742 · Decreto 749/2024. Joining RIGI is voluntary and involves minimum investment commitments. Verify eligibility with a specialized legal advisor.
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 fact that changes the project's numbers
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.
Duty reference
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%.
Impact on a USD 2,000,000 project (if the equipment's NCM qualifies for 10.5%)
General VAT (21%)
USD 420.000
Reduced VAT (10.5%)
USD 210.000
Less VAT paid up front
USD 210.000
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.
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.
100% financing
Covers the full value of the asset plus VAT. No down payment or mandatory initial payment.
Deductible lease payments
Each lease payment is deducted as an Income Tax expense, generating tax savings from the first month.
Deferred VAT
The VAT is split across the lease payments, avoiding the concentrated disbursement at the start.
Does not consume your bank credit line
The lease is processed as a standalone operation and does not use up the commercial credit margin you have with your bank. How the asset and the liability are booked is defined by your accountant under RT 54.
Technological flexibility
Option to return the equipment or renew it if the technology evolves before the contract ends.
Lease payments deductible for Income Tax
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.
Financing entities
BICE
Productive leasing of new goods: up to 5 years, finances 100% of the asset, VAT included. Its list of eligible goods includes logistics automation equipment.
Banco Nación
Credit lines for the acquisition of capital goods, in pesos and in dollars.
Commercial banks
Capital goods leasing. Rates and terms as in force at the time of the operation.
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.
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.
How to access it
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.
Why it matters for your purchase decision
Co-finances up to 50% of the kit's net value, capped at ARS 20 million
The beneficiary is the SME making the investment, 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, RIGI, import duties). 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 from Gross Receipts, Real Estate and Stamp taxes for 5 years
- USD 50–200M: 25% exemption for 4 years
- +USD 200M: 20% for 3 years + tax stability for up to 30 years
- Additional benefits for technological innovation and import substitution
CABA
Leyes 6.949 and 6.950- Adhesion to the national RIGI (Ley 6.949)
- Local RIMI (Ley 6.950)
- Stamp tax and ABL exemption for promoted projects
- Up to 25% tax credit on Gross Receipts tax
Córdoba
Leyes 5.319 and 10.792- Provincial Industrial Promotion Law
- Tax exemptions for capital goods investment projects
- Cash subsidies for industries located in promoted zones
Santa Fe
Industrial Promotion Regime- Benefits for new production units
- Exemptions for fixed-asset expansions
- Incentives for headcount increases
Mendoza
Adhered to RIGI- Adhered to the national RIGI
- Multi-year plan to reduce Gross Receipts tax rates
- Stamp tax: 1% in 2026, targeting 0% in 2030
San Juan
Adhered to RIGI · Mining- USD 6,278 million in approved RIGI projects in mining alone
- Tax benefits for mining sector suppliers
- Direct opportunity: warehouse automation in mining operations
Neuquén
Adhered to RIGI · Vaca Muerta- Approved RIGI projects: Vaca Muerta Sur (USD 2,486 million), pipeline, plants
- Investment promotion in the Vaca Muerta basin
- High demand for automation in upstream operations logistics
Operating in mining or oil? See benefits specific to the mining-energy sector →
Other provinces adhered to RIGI
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 purpose expressly includes the purchase of capital goods and technological renewal. It finances up to 80% of the asset, with terms of up to 10 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 10 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
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.
VAT payable at 90 days
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.
Check tax creditable against Income Tax
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%.
Credit against employer contributions
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.
No advance collections on fixed assets
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.
MiPyME certificate
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.
Which benefits apply to your company?
| Benefit | MicroenterpriseInvestment from USD 150,000 | Small / MediumFrom USD 600,000 (Small) | Large companyNo access to RIMI | RIGI projectFrom USD 200 million |
|---|---|---|---|---|
| RIMI | ✅ | ✅ | — | — |
| VAT refund (fixed assets) | ✅ | ✅ | ✅ | ✅ |
| RIGI | — | — | — | ✅ |
| Reduced import duties | ✅ | ✅ | ✅ | ✅ Full exemption |
| 10.5% VAT | ✅ | ✅ | ✅ | ✅ |
| Leasing | ✅ | ✅ | ✅ | Possible |
| Kit 4.0 | ✅ | ✅ | — | — |
| General SME benefits | ✅ | ✅ | — | — |
| Provincial | Depends on location | Depends on location | Depends on location | ✅ + provincial |
— = does not apply directly · ✅ = applies · The optimal combination depends on the company's tax profile, corporate structure and location.
Case study
How much does the real cost drop with all the benefits combined?
Project value
USD 1,000,000
Complete ASRS system: stacker cranes, shuttle robots, WMS and conveyors for a distribution warehouse.
Import duty by composition
− USD 25,000 to 60,000
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.
10.5% vs 21% VAT
− USD 52,500
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%.
BICE financing
Up to USD 800,000
Up to 80% of the project, with terms of up to 10 years and up to 2 of grace. The installment depends on the rate in force at the time of the operation.
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.
First-year equity contribution
The 20% not financed by BICE, before duty and VAT savings
~ USD 200,000
Income Tax base reduction
RIMI accelerated depreciation (2 installments)
USD 1,000,000
First-year tax savings (35% Income Tax)
On the USD 500,000 deducted in year 1 of the regime's 2
~ USD 175,000
Effective reduction on the list cost
Import duty and differential VAT only; the rest is deferral
8% – 15%
* 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.
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, 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
Frequently asked questions about tax benefits
Does an imported ASRS system qualify as a capital good for RIMI?
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.
How much can I really save?
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.
Does STOKA handle the tax filings?
No. STOKA supports you with the equipment's technical documentation (data sheets, NCM positions, capital-good classification). RIMI/RIGI adhesion and the tax filings are handled by your accountant or tax advisor.
Can I combine RIMI + leasing?
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.
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 import duties, 10.5% VAT (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?
Only if your company already has a project admitted to RIGI: an ASRS does not access the regime on its own; it enters as part of the approved project's promoted investment. In that case, the project's capital goods enjoy full exemption from import duties and VAT via tax credit certificates.
How much does it cost to automate a warehouse?
It depends on the technology, the required throughput (the movements per hour the system must handle) and the size of the warehouse. As a reference: a VLM module or a picking system can start from USD 150,000; a compact shuttle system runs around USD 600,000; and 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.
Should I automate my warehouse now or wait?
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 project over 10 years. This convergence of incentives, duty reduction and preferential financing is not always available at the same time.
My company is Small and the investment is USD 300,000. Do I qualify for RIMI?
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.
Does accelerated depreciation make me pay less tax?
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.
Free evaluation
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 is based on the regulations in force as of August 2026. It does not constitute tax, legal or financial advice. Tax benefits are subject to current regulations, budget quotas and eligibility requirements that may change. Consult your accountant or tax advisor on the applicability to your particular case. Last updated: August 2026. STOKA is not responsible for decisions made on the basis of this information without independent professional advice. The rates, quotas and deadlines cited correspond to the regulations in force as of that date and may have changed.
›Cited regulations
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
Ley 27.742, Título VII (RIGI)— July 2024
Decreto 749/2024 (RIGI implementing regulations)— September 2024
Decreto 105/2026 (RIGI extension)— February 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
Leyes 6.949 and 6.950 CABA (local RIGI and RIMI)
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)— —
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