Question 1

What is RIGI and how can foreign investors benefit from it?

Accepted Answer

RIGI (Régimen de Incentivo a las Grandes Inversiones) is Argentina's Large Investment Incentive Regime, established under Law 27,742. It provides a 30-year stability package of tax, customs and foreign exchange benefits for investments over USD 200 million in strategic sectors including energy, mining, infrastructure and technology. Benefits include a flat 25% corporate income tax rate, unlimited tax loss carryforwards, accelerated depreciation, import duty exemptions, and freedom to repatriate capital and dividends.

Question 2

How does RIGI interact with the OECD Pillar 2 global minimum tax?

Accepted Answer

RIGI incentives must be carefully evaluated against the OECD Pillar 2 global minimum tax framework (15% ETR). Many RIGI benefits — such as customs exemptions and FX advantages — fall outside ETR calculations. However, the cumulative effect of tax incentives may trigger top-up taxes in the parent jurisdiction. Strategic tax planning is essential for multinational groups considering RIGI to maximize effective benefits.

Question 3

What services does Pampa Investment Advisory offer?

Accepted Answer

We offer three core services: (1) Investment assessment for Argentina — comprehensive legal, regulatory and tax analysis; (2) Capital entry and entity setup — corporate and tax structuring for foreign investment; and (3) Ongoing legal and tax advisory — continuous support throughout the operation.

Question 4

Which sectors do you advise on for investment in Argentina?

Accepted Answer

We advise international companies investing in energy (oil, gas, renewables), mining (lithium, copper, strategic minerals), agribusiness, and technology in Argentina. All sectors eligible under the RIGI framework.

Question 5

What is the minimum investment required to qualify for RIGI in Argentina?

Accepted Answer

The minimum investment to qualify for RIGI is USD 200 million for most sectors. For offshore oil and gas exploitation or gas destined for export, the minimum is USD 600 million or USD 300 million respectively. Long-Term Strategic Export (LTSE) projects require a minimum of USD 2 billion.

Question 6

How can I contact Pampa Investment Advisory?

Accepted Answer

You can contact us at info@pampainvestment.com. We are based in Buenos Aires, Argentina and advise international clients globally.