Overview
- The Secretaría de Agricultura formalized Resolución 75/2026 on Monday, June 8, 2026, approving three annexes with tariff codes that identify irrigation equipment, anti-hail nets and certain reproductive animals as eligible for RIMI exceptions.
- RIMI offers two main fiscal benefits for qualifying investments: accelerated depreciation for the corporate income tax and anticipatory refunds of VAT tax credits for productive goods and works.
- Eligibility for reproductive animals is narrow and documentary: only breeders registered in recognized genealogical registries and animals classed as pedigree, registered, controlled, pure by cross or of superior genetics may qualify.
- Practical access is still limited because the ARCA SGI registration platform is not yet operational and the Secretaría de Energía has not published its high-efficiency goods list, while guidance on the timing of VAT refund requests and an apparent 50% annual quota remain unresolved.
- The measure is meant to bring smaller-scale and regional producers into the incentive scheme to boost irrigation, climate-protection infrastructure and genetic improvement, and farmers should prepare MiPyME certification and registry paperwork while awaiting the system rollout.