National government expands RIMI to include high‑efficiency equipment for SMEs
- Resolution SE No. 311/2026 approves a list of high energy‑efficiency goods eligible under the Medium Investment Incentive Regime (RIMI) created by Law No. 27.802.
- Micro, Small and Medium Enterprises investing in eligible equipment during the regime's first two years may claim accelerated Income Tax depreciation and refund of VAT tax credits; no minimum investment is required for high‑efficiency goods.
- The list prioritises equipment with largest plant impact: electric motors (60–70% of electricity use), compressed air systems (15–25%), pumping and ventilation systems (electronic speed control can reduce consumption 20–50%), and thermal, refrigeration, measurement and control systems.
- Goods must meet technical efficiency criteria certified via a technical sworn statement; other measures (e.g. heat recovery or process reengineering) can be accredited with a qualified professional's report, and associated engineering, installation, commissioning and training costs may be counted as investment; the Secretariat may audit and ARCA will publish the list.
Scope of the measure
The Secretariat of Energy approved a list of high energy efficiency goods that may access benefits under the Medium Investment Incentive Regime (RIMI), established by Law No. 27.802, via Resolution SE No. 311/2026. The measure completes regulation of the regime's energy investments, which already included equipment for generation, storage and transport of electrical energy from renewable sources.
Who benefits and what they receive
Micro, Small and Medium Enterprises that invest in eligible equipment during the first two years of the regime's validity may access accelerated depreciation for Income Tax and refund of VAT tax credits. For high energy efficiency goods the law does not require a minimum investment amount.
Eligible equipment and compliance
The published list focuses on components with the greatest impact on production‑plant consumption: electric motors (60–70% of electricity use), compressed air systems (15–25%), pumping and ventilation systems (where electronic speed regulation can cut consumption 20–50%), and thermal, refrigeration, measurement and control systems. Goods must meet technical efficiency criteria certified via a technical sworn statement. Investments not on the list may be accredited through a qualified professional's report demonstrating quantified energy reductions, and associated engineering, installation, commissioning and training services may be counted as part of the investment.
Oversight and publication
The Secretariat of Energy may perform controls and audits, including on‑site verification of technical conditions. The Revenue and Customs Control Agency (ARCA) will publish the list of goods on its website.
Source: PAE