{"id":42035,"date":"2026-06-11T15:00:00","date_gmt":"2026-06-11T13:00:00","guid":{"rendered":"https:\/\/auren.com\/ar\/?post_type=blog&#038;p=42035"},"modified":"2026-06-11T19:58:17","modified_gmt":"2026-06-11T17:58:17","slug":"cordoba-redefine-los-beneficios-fiscales-para-mipymes-industriales-de-la-exencion-general-al-incentivo-por-inversion","status":"publish","type":"blog","link":"https:\/\/auren.com\/ar\/blog\/cordoba-redefine-los-beneficios-fiscales-para-mipymes-industriales-de-la-exencion-general-al-incentivo-por-inversion\/","title":{"rendered":"C\u00f3rdoba redefine los beneficios fiscales para MiPyMES industriales: de la exenci\u00f3n general al incentivo por inversi\u00f3n"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Durante a\u00f1os, muchas MiPyMES industriales cordobesas accedieron a esquemas de exenci\u00f3n en el Impuesto sobre los Ingresos Brutos que, en la pr\u00e1ctica, funcionaban como un fuerte incentivo para la radicaci\u00f3n productiva en la provincia.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ese escenario cambi\u00f3.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A partir de 2026, el enfoque se redefine: los beneficios fiscales dejan de ser generalizados y pasan a estar condicionados al cumplimiento de objetivos concretos, principalmente vinculados con la inversi\u00f3n productiva.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En este marco, se implement\u00f3 el programa de <strong>\u201cPromoci\u00f3n para el Desarrollo Industrial\u201d<\/strong>, que permite acceder a la exenci\u00f3n en Ingresos Brutos durante los per\u00edodos 2026 y\/o 2027, siempre que se cumplan determinados requisitos.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u00bfQu\u00e9 cambia en la pr\u00e1ctica?<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Podr\u00e1n acceder al beneficio las empresas que encuadren como MiPyMES industriales y cumplan con ciertos par\u00e1metros de facturaci\u00f3n. Sin embargo, el acceso a la exenci\u00f3n ya no depender\u00e1 \u00fanicamente de la condici\u00f3n de empresa industrial, sino tambi\u00e9n de la realizaci\u00f3n de inversiones en activos productivos.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Entre las inversiones elegibles se incluyen, por ejemplo, maquinaria, instalaciones, inmuebles afectados a la actividad y otros bienes vinculados directamente con el desarrollo productivo.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">El beneficio opera inicialmente de manera provisoria y se consolida una vez acreditada la inversi\u00f3n ante el fisco provincial.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Un punto clave:<\/strong> no toda inversi\u00f3n computa a los fines del r\u00e9gimen. Por ejemplo, los rodados quedan excluidos como inversi\u00f3n elegible.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">El nuevo esquema plantea un escenario claro:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Sin inversi\u00f3n, hay carga tributaria.<\/li>\n\n\n\n<li>Con inversi\u00f3n, puede haber alivio fiscal.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">M\u00e1s que un beneficio, se trata de un cambio de l\u00f3gica: el incentivo ya no est\u00e1 puesto simplemente en existir como industria, sino en crecer, invertir y generar mayor capacidad productiva.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Para las MiPyMES industriales cordobesas, ser\u00e1 clave revisar su situaci\u00f3n fiscal, analizar el encuadre dentro del r\u00e9gimen y planificar adecuadamente las inversiones que podr\u00edan permitir el acceso al beneficio.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Desde Auren Argentina acompa\u00f1amos a las empresas en el an\u00e1lisis de estos nuevos esquemas de promoci\u00f3n, evaluando requisitos, oportunidades y condiciones para una correcta aplicaci\u00f3n de los beneficios fiscales disponibles.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"683\" data-src=\"https:\/\/auren.com\/ar\/wp-content\/uploads\/2026\/06\/2.-Mapa-conceptual-generado-con-IA-1-1024x683.png\" alt=\"\" class=\"wp-image-42050 lazyload\" data-srcset=\"https:\/\/auren.com\/ar\/wp-content\/uploads\/2026\/06\/2.-Mapa-conceptual-generado-con-IA-1-1024x683.png 1024w, https:\/\/auren.com\/ar\/wp-content\/uploads\/2026\/06\/2.-Mapa-conceptual-generado-con-IA-1-300x200.png 300w, https:\/\/auren.com\/ar\/wp-content\/uploads\/2026\/06\/2.-Mapa-conceptual-generado-con-IA-1-768x512.png 768w, https:\/\/auren.com\/ar\/wp-content\/uploads\/2026\/06\/2.-Mapa-conceptual-generado-con-IA-1.png 1536w\" data-sizes=\"(max-width: 1024px) 100vw, 1024px\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 1024px; --smush-placeholder-aspect-ratio: 1024\/683;\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><br><br>Por <a href=\"https:\/\/www.linkedin.com\/in\/marco-antonio-liotta-183178117\/\" type=\"link\" id=\"https:\/\/www.linkedin.com\/in\/marco-antonio-liotta-183178117\/\">Marco Antonio Liotta<\/a>, Socio de la oficina de C\u00f3rdoba de <a href=\"https:\/\/auren.com\/ar\/\" type=\"link\" id=\"https:\/\/auren.com\/ar\/\">Auren Argentina<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Durante a\u00f1os, muchas MiPyMES industriales cordobesas accedieron a esquemas de exenci\u00f3n en el Impuesto sobre los Ingresos Brutos que, en la pr\u00e1ctica, funcionaban como un fuerte incentivo para la radicaci\u00f3n productiva en la provincia. Ese escenario cambi\u00f3. A partir de 2026, el enfoque se redefine: los beneficios fiscales dejan de ser generalizados y pasan a [&hellip;]<\/p>\n","protected":false},"featured_media":42036,"template":"","meta":{"_acf_changed":false,"footnotes":""},"blog-category":[563,564,324,323,565,468],"class_list":["post-42035","blog","type-blog","status-publish","has-post-thumbnail","hentry","blog-category-cordoba","blog-category-desarrollo-industrial","blog-category-economia","blog-category-impuestos","blog-category-inversion","blog-category-pymes"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>C\u00f3rdoba redefine los beneficios fiscales para MiPyMES industriales: de la exenci\u00f3n general al incentivo por inversi\u00f3n - Auren Argentina<\/title>\n<meta name=\"description\" content=\"Beneficios fiscales para MiPyMES industriales: de la exenci\u00f3n general al incentivo por inversi\u00f3n. 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