Overview
- ARCA published Resolution General 5889/2026 on Tuesday, activating the Sistema de Gestión de Inversiones (SGI) and making the system immediately available for companies to register projects and request benefits.
- The SGI lets taxpayers register investment projects, upload and validate supporting invoices, select which fiscal benefit to claim, and monitor the status of their filings through ARCA’s online portal using a Clave Fiscal.
- Under the RIMI, micro, small and medium firms and qualifying non-profits that invest between US$150,000 and US$30 million can apply for two tax benefits: recovery of VAT credits and accelerated amortization in the income tax.
- The VAT recovery path requires a presolicitud SIR filed in one of four quarterly windows (first ten days of February, May, August or November), a system-assigned fiscal quota between the 11th and 15th of those months, and a wait of three monthly fiscal periods after quota assignment; accelerated amortization must be selected in the SGI and reported before the tax return deadline.
- ARCA says the SGI will gradually replace prior procedures, offers automatic access to electronic receipts in its databases for faster verification, and businesses should update CUIT, CLAE and fiscal address records before submitting projects to avoid delays.