Why does this matter?
If you are an SME or non-profit planning to invest in capital goods, IT equipment, irrigation systems, hail nets or energy efficiency assets in Argentina, tax benefits including VAT refunds are now available. The regime is fully regulated.
Key facts
– Regulation: Law 27,802 (Title XXIII); Decree 242/2026
– Effective: since publication of the Decree (April 13, 2026)
– Investment window: 2 years from the joint resolution to be issued within 30 days
Who qualifies?
Micro, small and medium-sized enterprises (tier 1 and 2) with a valid SME Certificate at the start of the fiscal year of the first investment, and non-profit entities registered with Customs Collection and Control Agency (“ARCA”).
What investments qualify?
New depreciable movable property classified as capital goods or IT and telecommunications equipment. Also irrigation systems, hail nets, livestock and high energy-efficiency assets. Automobiles and financial assets do not qualify.
Benefits:
Tax benefits (including VAT refunds with an annual cap) are triggered in the fiscal year the investment becomes operational. VAT refund allocation prioritizes the age and size of accumulated balances.
Exclusions:
Entities with outstanding, enforceable and unpaid debts with ARCA that were not regularized or challenged after being notified are ineligible.
Next steps
A joint resolution will be issued within 30 days of the Decree, formally opening the 2-year enrollment window. Now is the time to plan your investments.
We remain at your disposal.
Canosa Abogados
