The National Agency for Collection and Customs Control (ARCA) implemented, through the General Resolution 5620/2024, a series of modifications to the procedures related to the Large Investment Incentive Regime (RIGI). These measures seek to optimize control and guarantee the tax benefits provided for import operations linked to strategic investment projects.
The regulations, published on Tuesday (24.12.2024), establish a specific regime covering the import for consumption of new capital goods, spare parts, parts and components intended for projects approved as Single Project Vehicles (VPU). The tax benefits apply from the submission of the application for membership in the RIGI until the issuance of the administrative act that formalizes the approval.
Requirements for importersImporters must declare, under oath, that the imported goods will be used exclusively for projects adhering to the regime. They must also comply with the conditions stipulated for accessing tax exemptions, including exemption from value added tax (VAT) and other internal taxes that tax import operations.
When clearing the import, importers must indicate the “RIGIENTRAMITE” advantage and detail the number of the electronic file initiated before the enforcement authority. This declaration guarantees that the goods comply with the requirements established in article 190 of Law 27.742, which regulates the bases of the regime.
On the other hand, the MALVINA Information System (SIM) will be responsible for processing and settling taxes corresponding to import operations. In addition, the SIM will guarantee the correct application of tax benefits and compliance with current tax provisions.
The measure came into validity in a immediate.
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