Overview
- ARCA activated the Sistema de Gestión de Inversiones (SGI) by Resolución General 5889/2026, making the portal available to companies to register RIMI projects and manage benefit requests, a step several outlets reported on Tuesday.
- To use SGI companies must have an active CUIT, be registered in Ganancias and IVA, maintain an updated fiscal domicile and CLAE code, and validate supporting invoices stored in ARCA’s electronic databases.
- VAT recovery requires a presolicitud filed in one of four windows (first ten days of February, May, August or November), an assigned fiscal quota announced between the 11th and 15th of those months, and a three-month fiscal wait before formal refund requests can be made.
- Access to accelerated amortization must be chosen when registering a project in SGI and the assets and amortization claimed in tax returns must exactly match the records kept in the system.
- The RIMI sets investment minimums by company size and excludes works with more than 30% progress as of March 6, 2026; the SGI aims to speed approvals, improve controls and could be extended to other incentive regimes, but fiscal quotas may limit immediate cash recoveries for beneficiaries.