With the publication of Decree No. 242/26, the Medium-Sized Investment Incentive Regime (RIMI), created under Law No. 27,802 (Labor Modernization Act) enacted in March 2026, was officially regulated. The RIMI will remain in force for a period of two years. 

The RIMI is an investment incentive regime aimed at Small and Medium-Sized Enterprises (SMEs), provided that the investments reach the minimum thresholds established by the regulation: USD 150,000 for micro-enterprises; USD 600,000 for small enterprises; USD 3.5 million for Medium-Sized Enterprises (Category I); and USD 9 million for Medium-Sized Enterprises (Category II). As established by the implementing regulations, these amounts must be calculated net of Value Added Tax (VAT). 

Companies will have up to two years to carry out these investments, after which they will be entitled to a two-year accelerated depreciation schedule for corporate income tax purposes on the assets covered by the regime. According to the regulations, this benefit applies to capital goods (CG) and information technology and telecommunications assets (IT&T assets). Accelerated depreciation is a high-impact incentive that improves companies' cash flow and financial strength. 

The RIMI also grants the benefit of accelerated depreciation to investments in productionrelated infrastructure works, in which case the applicable depreciation period may be reduced to 60% of the ordinary depreciation period for such investments. 

In addition, with the objective of promoting the competitiveness of the agricultural and livestock sectors, the RIMI establishes a special depreciation regime, with no minimum investment requirement, for investments made by SMEs for the installation of irrigation systems and equipment, anti-hail netting for agricultural production, and investments in livestock and other biological assets. In these cases, the investments may be fully depreciated within a single year and may also include complementary construction works necessary to bring irrigation systems, energy-efficiency improvements, and anti-hail protection systems into operation. 

In the case of investments in energy efficiency, eligible projects include investments in renewable energy as well as the replacement of motors, pumps, refrigeration equipment, and other machinery designed to reduce energy consumption. 
In addition to accelerated depreciation, companies that qualify under the RIMI may obtain an early refund of VAT tax credits generated by productive investments, beginning three months after the investment has been made. 
To qualify for the RIMI, companies must be registered as Micro, Small, or Medium-Sized Enterprises (MiPyMEs) in accordance with the provisions of Resolution No. 220/19.