La Secretaría de Agricultura, Ganadería y Pesca aprobó, mediante la Resolución 75/2026 que ya se encuentra publicada en el Boletín Oficial, los listados de bienes agropecuarios elegibles para el Régimen de Incentivo para Medianas Inversiones (RIMI).
Según los considerandos, el objeto es incentivar las medianas inversiones nacionales y extranjeras para promover el desarrollo económico y de las cadenas de valor, desarrollar y fortalecer la competitividad de los diversos sectores económicos, favorecer la creación de empleo e incrementar las exportaciones de mercaderías y servicios.
El RIMI contempla beneficios impositivos como la amortización acelerada en el Impuesto a las Ganancias y la devolución de créditos fiscales del IVA para inversiones productivas realizadas en el país.
Explica la resolución que tales beneficios están sujetos al cumplimiento de determinados montos mínimos de inversión dentro de un plazo de dos años, aunque hay excepciones para determinadas actividades consideradas estratégicas.
CATEGORIAS SIN MINIMO DE INVERSIÓN
Entre los bienes alcanzados figuran sistemas y equipos de riego, incluyendo pivotes centrales, sistemas de goteo, bombas sumergibles, bombas centrífugas, compuertas y diversos componentes vinculados con la distribución y aplicación de agua.
También se incluyen mallas antigranizo para el sector agropecuario, como redes de polipropileno o polietileno y las mallas de alta densidad tipo raschel, junto con la estructura completa de instalación.
Además, se incluyen bienes semovientes donde quedan incluidos bovinos, porcinos, ovinos, caprinos, equivos y aves.
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