Argentina: One-year extension and updated guidance for large investments incentive regime (RIGI)

Decree No. 105/2026 extends by one year—beginning July 8, 2026—the deadline for joining the incentive regime for large investments (RIGI), which was created by Title VII of Law No. 27,742 and authorized the National Executive Branch to extend the original two-year deadline only once.

The decree also amends Decree No. 749/2024, which provides guidance under Title VII of Law No. 27,742, to:

• Include new sectoral definitions and adjustments for the technology and oil and gas sectors (Article 2)
• Establish more precise requirements for the import and documentation of RIGI suppliers (Articles 3 and 4)
• Update the minimum investment amounts by sector, incorporating differentiated thresholds for strategic activities (Article 5)
• Redefine the treatment of project expansions, both for pre-existing projects (Articles 8 and 9) and for already approved RIGI projects (Article 10)
• Introduce a new accelerated depreciation regime with unified rules and conditions for its application (Article 11)
• Clarify the tax treatment of dividends and remittances abroad (Article 12)
• Adjust the tariff exemption applicable to the import of goods essential for the projects (Article 13)
• Incorporate new guidelines for access to the foreign exchange market and the traceability of foreign currency entered by actors linked to the project (Article 14)
• Enable the voluntary removal of suppliers from the registry (Article 15)
• Updates sanctioning procedures (Article 16)
• Establishes a technical evaluation scheme through a project evaluation committee (Article 17)

Read a February 2026 report (Spanish) prepared by the KPMG member firm in Argentina