Overview
- The government published Resolución General 5879/2026 on Thursday July 23, 2026, formally incorporating the VAT‑credit recovery for mining exploration into the Sistema Integral de Recupero (SIR) and abrogating the prior 2004 joint procedure by complementary Resolución Conjunta 5878/2026.
- New filings must use ARCA’s SIR service and are limited to four quarterly requests per year, with each submission requiring registry proof and a report from an independent public accountant certifying the legitimacy and technical link of claimed credits.
- ARCA will handle tax and operational steps while the Secretaría de Minería will perform digital technical validations of project eligibility and supporting invoices, with both agencies set to exchange information through the platform.
- Authorities and industry specialists say the automated SIR workflow can cut typical refund times from 18–24 months under the old scheme to as little as about 15 days when submissions present no inconsistencies, though actual speed will depend on system checks and inter‑agency controls.
- A transitory rule preserves cases already in progress on the old 'Recupero de IVA - Regímenes Especiales - Versión 2.0' application so those expedients will finish under the prior system while new requests follow the SIR process.