Regulatory Alerts2026-03-30 | DOF 5783566Added · Updated
Agreement Issuing Guidelines to Apply the Decree Granting a Fiscal Stimulus to Cinematographic and Audiovisual Production
The Technical Committee establishes the integration, quorum, and operational procedures for administering the fiscal stimulus for cinematographic and audiovisual production. It defines eligibility criteria, required documentation, and the process for obtaining the Certificate of Submission and Certificate of Compliance. The guidelines specify the allocation of the tax credit to authorized subjects, income tax payers, or national suppliers based on project characteristics and compliance with established parameters.
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