In an article published by El Economista, Laiún, Fernández Sabella & Smudt analyzed the scope of the Regime for the Promotion of Medium Investments (RIMI), introduced by the Labor Modernization Law.

The regime aims to promote productive investments made by micro, small, and medium-sized enterprises during the first two years of the law’s validity.

In the article, we explain what qualifies as productive investment — including new depreciable movable assets for Income Tax purposes and works linked to productive activities — and clarify that investments in financial assets, portfolio investments, and inventories are excluded.

📊 Minimum investment amounts

We also share a chart prepared by our firm outlining the minimum investment thresholds by category:

✔️ Micro: USD 150,000
✔️ Small: USD 600,000
✔️ Medium (Tier I): USD 3,500,000
✔️ Medium (Tier II): USD 9,000,000

(With specific exceptions for irrigation systems, high energy-efficiency assets, anti-hail nets, and livestock assets).

Main tax benefits

✔️ Accelerated depreciation for Income Tax purposes
– Movable assets: within 2 years (some promoted investments may be depreciated in 1 year).
– Works and infrastructure: 60% reduction in the estimated useful life.

✔️ VAT credit refund
The regime allows taxpayers to request a refund of VAT credits when they remain unused for more than three months.

The economic analysis included in the article shows significant increases in the Net Present Value (NPV) of investment projects, which directly impacts profitability and the effective Income Tax burden.

Pending further regulation, RIMI appears as a tool that requires careful technical evaluation and strategic planning.

👉 Full article:
https://eleconomista.com.ar/economia/rimi-es-cuales-son-sus-ventajas-impositivas-impacto-podra-tener-n93050