The instrument behind the presentation
The City of Buenos Aires presented the Regimen de Incentivo para Medianas Inversiones, RIMICABA, to the hotel and gastronomy sector. Hernan Lombardi, minister of economic development of the City, led the meeting of 13 October 2026. Camilo Suarez, president of the AHRCC, the Asociacion de Hoteles, Restaurantes, Confiterias y Cafes de la Ciudad, took part. FEHGRA, the Federacion Empresaria Hotelera Gastronomica de la Republica Argentina, published the presentation.
The regime rests on City law 6950. The Legislature sanctioned the law on 14 May 2026. Decreto 207/26 promulgated it on 27 May 2026, and the Boletin Oficial published it on 28 May 2026. Decreto 305/2026 is the reglamentacion, and it names the Ministerio de Desarrollo Economico as the applying authority. Resolucion 215/2026 of that ministry delegates the distribution criteria to the Subsecretaria de Inversiones.
Resolucion 67/SSIN/26 of the subsecretariat is dated 19 September 2026. The Boletin Oficial published it on 25 September 2026 in edition 7461. The resolution approves four annexes and one application form. The annexes carry the promoted sectors, the territorial zones, the quota distribution criterion with its combined precedence matrix, and the registration procedure.
The benefits the law sets
Four benefits sit in the law. The taxpayer computes up to 25 per cent of the amount invested and certified as a payment on account of Ingresos Brutos. Contracts signed in the City and tied directly to approved investments are exempt from stamp duty. Property built as a direct result of the investment and applied to the activity is exempt from property tax and from the ABL lighting, sweeping and cleaning levy. The Banco de la Ciudad de Buenos Aires implements credit lines for adherents under its own commercial policy.
Article 11 conditions the benefits on the beneficiary running the productive activity in the City for at least four years. Article 16 sets the benefit period at two years from the date the City approves the adherence. The law bars stacking. Its benefits are incompatible with any other City promotional regime, and a beneficiary cannot hold one project under the City cultural, sporting or similar regimes.
The three admission thresholds
Article 3 admits three groups. Subjects registered under the national RIMI regime register for their City investment from USD 150,000. Microenterprises below the national RIMI floor register for productive investment above USD 100,000 and up to USD 149,999.99. Either group registers from USD 50,000 for goods that verifiably improve energy performance or use renewable energy.
The zones and the promoted sectors
Annex II fixes two priority zones and one remaining band. The Microcentro zone runs between Avenida Santa Fe, Crucero General Belgrano, Avenida del Libertador, Avenida Leandro N. Alem, Avenida Paseo Colon, Avenida Belgrano, Bernardo de Irigoyen and Carlos Pellegrini, on both sides of each street. The southern zone runs between Avenida General Paz, the Riachuelo, the Darsena Sur canal, Avenida Espana, Calle Elvira Rawson de Dellepiane, Avenida Ing. Huergo, Avenida San Juan, Avenida Directorio, Avenida Escalada and Avenida Juan B. Alberdi. An investment in the rest of the City takes standard priority.
Annex I lists the promoted dynamic sectors. Hotel and sustainable tourism, and the gastronomy industry, sit on the list. The annex describes the gastronomy entry as gastronomy with an innovation component in product, process or inputs.
Annex III carries the precedence matrix. A project inside a priority zone and inside a promoted sector takes maximum priority. A project that meets one of the two criteria takes high priority. A project that meets neither takes standard priority.
The two quota bands and the order inside each
The City splits the fiscal quota of each application window by investment size. Projects with total productive investment below USD 600,000 compete for 40 per cent of the quota of that window. Projects at USD 600,000 or above compete for 60 per cent. A request competes only inside its own window and its own band.
Inside a band the City orders requests by precedence first. Where two requests carry the same precedence, the request that entered the Tramites a Distancia system earlier wins, by date and time of the complete filing. The computable benefit equals 25 per cent of the investment expressed in pesos. The mechanism carries no partial awards and no pro-rating between requests. Article 14 caps the benefits at 150,000 million pesos a year and holds any single award below 10 per cent of that sum.
The trade response
Lombardi said the City works with the private sector to create better investment conditions and to drive the economic development of the City. Suarez said the regime offers hotels and gastronomy a framework of predictability. Daniel Prieto, president of FEHGRA, welcomed a new tool for the sector and linked it to the ABL exemption the City announced in September. FEHGRA rendered the three remarks in Spanish.
Where the filing goes
The applicant files the Annex V form digitally through Tramites a Distancia as a sworn declaration. The applying directorate is the Direccion General de Estrategia Productiva y Regimenes de Promocion, under the Subsecretaria de Inversiones of the Ministerio de Desarrollo Economico.