Through General Resolution 5922/2026, ARCA set the rules for VAT refunds on productive investments under RIMI, with a pre-application for the allocation of a tax quota in four annual windows and up to four requests per year.
La Agencia de Recaudación y Control Aduanero (ARCA) published General Resolution 5922/2026 this Friday in the Boletín Oficial, setting the requirements companies must meet to request VAT refunds on their productive investments under the Régimen de Incentivo para Medianas Inversiones (RIMI).
RIMI, created by the Ley de Modernización Laboral 27.802, provides incentives for investments in capital goods and productive works, with benefits such as accelerated depreciation for income tax purposes and the possibility of recovering VAT after three monthly tax periods, instead of the six periods established under the general regime.
The resolution establishes that companies must register their investments in the Sistema de Gestión de Inversiones (SGI) and, once the three-monthly-tax-period deadline has been met, submit a pre-application to obtain the allocation of a tax quota. That procedure may be carried out between the 1st and 10th of February, May, August and November of each year. From the 15th onward, taxpayers may check the assigned quota and formalize the refund request through the Sistema Integral de Recupero (SIR).
The annex to the resolution provides that up to four requests may be submitted per year and that the tax credits recognized may be used to offset debts for the taxpayer's own taxes or to request their refund.
Among the requirements are that the invoiced VAT has actually been paid, that the amount requested has been deducted from the technical balance in the taxpayer's favor as declared, and that each submission is accompanied by a report from an independent public accountant, who must verify the legitimacy of the tax credit and its link to the investment made.
For the agricultural sector, the regime provides for investments with no minimum amount for the purchase of irrigation systems and equipment, high energy-efficiency goods, anti-hail netting and reproductive animals with superior genetics.
The implementation of these incentives ran into difficulties because, although the regime was already in force, ARCA had not yet enabled the IT system needed to manage them. The SGI was later implemented, and it is now joined by the specific rules for formalizing the VAT recovery.
