Argentina’s ARCA has launched the Investment Management System (SGI) to digitise the registration of investment projects and the administration of RIMI tax incentives, including accelerated depreciation and VAT credit recovery for qualifying productive investments.
Argentina’s tax administration (ARCA) announced on 27 August 2026 that it activated the Investment Management System (SGI), a web platform for registering investment projects, selecting tax benefits, and administering the Incentive Regime for Medium-Sized Investments (RIMI). General Resolution 5889/2026, effective 25 August 2026, established the system to centralise and digitise tax incentive management tied to productive investments.
RIMI background
Law 27,802 (Labour Modernisation), Title XXIII, created RIMI to support medium-sized investments—domestic and foreign—in Argentina’s productive sectors. The regime offers two tax benefits for investments in depreciable movable assets and works completed within a two-year investment window:
- Accelerated depreciation applied to income tax calculations. This mechanism allows faster accounting of asset wear and economic consumption, advancing deductions from income tax.
- VAT tax credit recovery or refund. This benefit prevents tax credits generated by productive investments from remaining trapped in the system indefinitely.
How the system operates
ARCA made available through SGI is a centralised registry where project operators can report productive investments, document commencement dates, link supporting receipts, and select applicable tax benefits. The platform performs early validations using data already held in ARCA databases and presents electronic receipts to taxpayers for validation, with manual adjustment options through upload or data import.
How are benefits managed?
The tax incentive must be selected when the investment project is registered in the SGI, with the procedure varying according to the applicable incentive.
VAT credit recovery requires submission of a pre-application through SGI, followed by formal application under General Resolution 5.173.
Accelerated amortisation must be uploaded to SGI before the income tax return due date in which the deduction appears.
The regulation mandates alignment between SGI-reported assets and depreciation calculations and those declared in income tax filings.
