Ley 27.742, Título VII, Régimen de Incentivo para Grandes Inversiones (RIGI)
In forceEffective 2024-07-09 · Applies to private
Article 164 creates RIGI for single-project investment vehicles meeting the title's requirements, offering tax, customs, and exchange-rate incentives together with legal-stability guarantees for a defined term. Article 167 makes RIGI available to Large Investments in the forestry-industry, tourism, infrastructure, mining, technology, steel, energy, and oil-and-gas sectors.
The implementing regulation, Decreto 749/2024, defines the technology sector's eligible activities as the production of innovative technological goods and services in biotechnology, nanotechnology, new-motorization and energy-transition mobility, the aerospace and satellite industry, the nuclear industry, the software industry, the robotics industry, artificial intelligence, and the arms and defense industry; it does not separately name data centers or digital infrastructure.
Article 218 assigns oversight to an application authority designated by the national Executive, and article 221 routes disputes between the State and an adhering investment vehicle to arbitration.
Source: Full text of law