Argentina finalises energy-efficiency eligibility rules for RIMI

The resolution completes the energy-investment framework

Resolution 311/2026 approves the list and technical criteria for productive investments in goods used to optimise, recover or reduce energy consumption in production units. It supplements the Medium Investment Incentive Regime, or RIMI, created by Title XXIII of Law 27,802 and partly regulated by Decree 242/2026. The resolution was signed on 2 November, published in Official Gazette No. 36,027 on 4 November and took effect that day.^[1][2]

RIMI benefits remain subject to beneficiary rules

The Government states that eligible micro, small and medium-sized enterprises investing during the regime’s first two years may obtain accelerated depreciation for income-tax purposes and refunds of VAT input credits. For the high-efficiency energy category, the enabling law does not impose a minimum investment amount. Resolution 311 does not itself determine beneficiary status: the tax and customs agency, ARCA, applies the wider RIMI eligibility requirements.^[1][2]

Tariff classification alone is insufficient

Equipment in Annex I must also satisfy the technical criteria in Annex II. The investor must submit a technical sworn declaration and retain supporting documentation for the Energy Secretariat or ARCA. The criteria include technical specifications or certification and relevant acquisition evidence. Investments that do not fit the listed goods may instead be supported by a qualified professional’s report demonstrating a quantified reduction in the production unit’s specific energy consumption against a baseline.^[1]

Associated implementation costs may qualify

Engineering, installation, commissioning, control-programming and training services may form part of the investment where they are included in the acquisition, installation or commissioning cost of the qualifying goods or works. Energy audits, power-quality studies and energy-management systems serve as supporting evidence. The Secretariat may conduct documentary and on-site checks and notify ARCA if a breach could cause the incentive to lapse.^[1]

Investors need the annexes and ARCA procedure

Groups considering an Argentine production investment should confirm RIMI entity eligibility, map equipment to Annex I and test every technical condition before modelling the tax benefit. The materials reviewed do not establish the complete application workflow, claim deadlines or detailed timing of a VAT-credit refund. They also do not justify treating a tariff code as sufficient evidence. ARCA’s implementing instructions and the current annexes should be checked before a claim is filed.^[1][2]