{"id":12700,"date":"2026-03-04T10:05:38","date_gmt":"2026-03-04T13:05:38","guid":{"rendered":"https:\/\/lfs.tax\/es\/?p=12700"},"modified":"2026-03-05T10:33:42","modified_gmt":"2026-03-05T13:33:42","slug":"rimi-tax-advantages-and-economic-impact","status":"publish","type":"post","link":"https:\/\/lfs.tax\/es\/en\/media\/rimi-tax-advantages-and-economic-impact\/","title":{"rendered":"RIMI: Tax Advantages and Economic Impact"},"content":{"rendered":"\n

In an article published by El Economista<\/strong><\/em>, Lai\u00fan, Fern\u00e1ndez Sabella & Smudt<\/a> analyzed the scope of the Regime for the Promotion of Medium Investments (RIMI), introduced by the Labor Modernization Law.<\/p>\n\n\n\n

The regime aims to promote productive investments made by micro, small, and medium-sized enterprises during the first two years of the law\u2019s validity.<\/p>\n\n\n\n

In the article, we explain what qualifies as productive investment \u2014 including new depreciable movable assets for Income Tax purposes and works linked to productive activities \u2014 and clarify that investments in financial assets, portfolio investments, and inventories are excluded.<\/p>\n\n\n\n

\ud83d\udcca Minimum investment amounts<\/p>\n\n\n\n

We also share a chart prepared by our firm outlining the minimum investment thresholds by category:<\/p>\n\n\n\n

\u2714\ufe0f Micro: USD 150,000
\u2714\ufe0f Small: USD 600,000
\u2714\ufe0f Medium (Tier I): USD 3,500,000
\u2714\ufe0f Medium (Tier II): USD 9,000,000<\/p>\n\n\n\n

(With specific exceptions for irrigation systems, high energy-efficiency assets, anti-hail nets, and livestock assets).<\/p>\n\n\n\n

Main tax benefits<\/p>\n\n\n\n

\u2714\ufe0f Accelerated depreciation for Income Tax purposes<\/strong>
\u2013 Movable assets: within 2 years (some promoted investments may be depreciated in 1 year).
\u2013 Works and infrastructure: 60% reduction in the estimated useful life.<\/p>\n\n\n\n

\u2714\ufe0f VAT credit refund<\/strong>
The regime allows taxpayers to request a refund of VAT credits when they remain unused for more than three months.<\/p>\n\n\n\n

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.<\/p>\n\n\n\n

Pending further regulation, RIMI appears as a tool that requires careful technical evaluation and strategic planning.<\/p>\n\n\n\n

\ud83d\udc49 Full article:
https:\/\/eleconomista.com.ar\/economia\/rimi-es-cuales-son-sus-ventajas-impositivas-impacto-podra-tener-n93050<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

In an article published by El Economista, Lai\u00fan, Fern\u00e1ndez 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\u2019s validity. In […]<\/p>\n","protected":false},"author":1,"featured_media":12696,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[147],"tags":[],"class_list":["post-12700","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-media"],"acf":[],"_links":{"self":[{"href":"https:\/\/lfs.tax\/es\/wp-json\/wp\/v2\/posts\/12700","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lfs.tax\/es\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lfs.tax\/es\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lfs.tax\/es\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/lfs.tax\/es\/wp-json\/wp\/v2\/comments?post=12700"}],"version-history":[{"count":1,"href":"https:\/\/lfs.tax\/es\/wp-json\/wp\/v2\/posts\/12700\/revisions"}],"predecessor-version":[{"id":12701,"href":"https:\/\/lfs.tax\/es\/wp-json\/wp\/v2\/posts\/12700\/revisions\/12701"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lfs.tax\/es\/wp-json\/wp\/v2\/media\/12696"}],"wp:attachment":[{"href":"https:\/\/lfs.tax\/es\/wp-json\/wp\/v2\/media?parent=12700"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lfs.tax\/es\/wp-json\/wp\/v2\/categories?post=12700"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lfs.tax\/es\/wp-json\/wp\/v2\/tags?post=12700"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}