Overview
- RIMI targets productive investment by micro, small and medium firms with defined minimums over the first two years: US$150,000 (micro), US$600,000 (small), US$3.5 million (medium Tramo 1) and US$9 million (medium Tramo 2).
- Fiscal incentives center on accelerated amortization in income tax and quicker VAT credit recovery, with movable assets written off in two annual installments and works depreciated on a life reduced by 60%.
- Agriculture receives special treatment with no minimum outlay for irrigation systems, high‑efficiency energy equipment, anti‑hail nets and semovientes, all eligible for single‑installment amortization.
- VAT credits tied to qualifying purchases may be refundable after three monthly tax periods, and the VAT rate on electricity used for irrigation is reported at 10.5% for agroindustrial use.
- Access requires a current MiPyme certificate, exclusions may be expanded by the authority, benefits can be clawed back if assets are disposed of within two fiscal years, and the reform also overhauls agrarian labor rules with ARCA, limited joint liability, probation periods and a 50% minimum service during strikes across the food and agro chain.