Regulatory Alerts2024-01-12 | DOF 5714254Added · Updated
Agreement Issuing General Rules for the Application of the Fiscal Incentive to Projects for Investment in the Production and Distribution of National Cinematography
The Interinstitutional Committee for the Application of the Fiscal Incentive to Projects for Investment in the Production and Distribution of National Cinematography establishes general rules for the application of the fiscal incentive under Article 189 of the Income Tax Law. The rules define key terms, outline the Committee's structure and powers, and set a biannual registration window for investment projects in national film production and distribution. Eligible projects must meet specific cultural, artistic, and technical criteria, including a 70% national expenditure and personnel threshold, and are subject to evaluation by the Mexican Cinematography Institute and a dedicated Evaluation Council.
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