The national government published Resolution 161/2026 in the Official Gazette this Tuesday, completing the regulation of the Medium Investment Incentive Regime (RIMI) for the agricultural sector. The rule establishes the definitive list of capital goods, inputs and livestock that may benefit from the tax incentives provided, with special emphasis on irrigation equipment, hail protection systems and animal genetics.[reference:12]
The central aspect of the measure is the possibility of amortizing in a single Income Tax installment investments in agricultural irrigation systems, high energy efficiency equipment, anti-hail nets and breeding cattle, without requiring a minimum investment amount to access this benefit.[reference:13][reference:14] This flexibility seeks to encourage the incorporation of technology and improve the competitiveness of small and medium-sized agricultural enterprises.
Regarding irrigation equipment, the list includes center pivot or lateral systems with all their components: sprinklers, water emitters, plastic and iron pipes, couplings, electric motors, gearboxes, control panels, pressure gauges and time control devices.[reference:15] It also covers submersible and centrifugal pumps, as well as inputs for localized or drip irrigation: hoses, drip tapes, filters, regulating valves and automation panels for fertigation.[reference:16]
Regarding anti-hail nets, the resolution includes both leno weave and warp knit fabrics made of synthetic filaments resistant to weather and hail impact.[reference:17] It also includes the vertical structural elements necessary to support the protection net: treated wooden posts, galvanized steel wires, high-resistance cables and turnbuckles to regulate the mechanical tension of the conducting wires.[reference:18]
In the livestock category, the benefit covers horses, cattle, pigs, sheep, goats, roosters, hens, ducks, geese and turkeys, as long as they are intended for reproduction within the national territory and are part of formally registered production systems.[reference:19] The breeding stock covered are purebred pedigree animals, purebred registered, purebred controlled or purebred crossbred, as well as those of superior genetics from crossbreeding programs of legally constituted genetics supplier companies.[reference:20]
For other investments in depreciable movable property —excluding automobiles and goods for sale— RIMI provides for amortization in two annual, equal and consecutive installments, while for investments in works it determines annual installments arising from reducing the useful life by 60%.[reference:21] In these cases, minimum investment amounts are established depending on the size of the company: 150,000 dollars for microenterprises, 600,000 for small ones, 3.5 million for medium-sized tier 1 and 9 million for medium-sized tier 2.[reference:22]
RIMI is intended for both corporations and sole proprietorships that are categorized as SMEs, that is, those with annual sales of up to 31.263 billion pesos, calculated as the average of the last three fiscal years.[reference:23] The measure seeks to provide fiscal predictability to producers and encourage investment in technology and genetics, in a context of strong consumption contraction and high tax pressure.
