Agreement Issuing Guidelines to Apply the Decree Granting a Fiscal Stimulus to Cinematographic and Audiovisual Production

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DOF: 30/03/2026

AGREEMENT issuing the Guidelines to apply the Decree granting a fiscal stimulus to cinematographic and audiovisual production.

The Technical Committee, based on Articles First, first paragraph, fraction VIII, Fifth, and TRANSITIONAL SECOND of the

"Decree granting a fiscal stimulus to cinematographic and audiovisual production", published in the Official Gazette of the

Federación on February 16, 2026, issues the following:

AGREEMENT ISSUING THE GUIDELINES TO APPLY THE DECREE

GRANTING A FISCAL STIMULUS TO CINEMATOGRAPHIC AND AUDIOVISUAL PRODUCTION

CHAPTER ONE

GENERAL PROVISIONS

1. These Guidelines aim to establish the integration, attributes, quorum, conduct of sessions, decisions, and other aspects regarding the Technical Committee indicated in Article Fifth of the Decree; as well as the procedure, criteria, eligibility parameters, and requirements that cinematographic or audiovisual production projects or processes carried out in national territory must meet; the requirements that natural or legal taxpaying persons, residents abroad with a permanent establishment in the country, or in their case, residents abroad without a permanent establishment in national territory, dedicated to cinematographic or audiovisual production, who are interested in obtaining the certificates of submission of procedure and of compliance, issued by the Technical Committee, referred to in Article First, fractions VI and VII of the Decree; as well as the application of the tax credit in accordance with Article Second of the Decree, the grounds and procedure for revocation of the certificate of compliance.

2. For the purposes of these Guidelines, the following shall be understood:

I.

Technical Committee: The collegiate body created for the application of the fiscal stimulus, which is provided for in Article Fifth of the Decree.

II.

Certificate of Compliance: The document issued by the Technical Committee that certifies that the Authorized Subjects carried out the cinematographic or audiovisual production project or process in the terms they declared when requesting the Certificate of Submission of Procedure; that the production project or process has the opinion of a public accountant registered in terms of guideline 14, fraction V of these Guidelines; and that this document will allow them to apply the tax credit in the terms of Article Second of the Decree.

III.

Certificate of Submission of Procedure: The document issued by the Technical Committee that certifies that the applicants submitted a cinematographic or audiovisual production project or process that they will develop and for which they will obtain a Certificate of Compliance, once the requirements indicated in the Decree and in these Guidelines are met, which will allow them to apply the tax credit in the terms of Article Second of the Decree.

IV.

Income Tax Taxpayer: Natural or legal persons who may obtain by transfer for valuable consideration the tax credit in terms of Article Second, fraction II of the Decree.

V.

Eligibility Criteria and Parameters: The requirements foreseen in guideline 19 of these Guidelines that the Applicant must meet to obtain the Certificate of Submission of Procedure and of Compliance.

VI.

Decree: The "Decree granting a fiscal stimulus to cinematographic and audiovisual production", published in the Official Gazette of the Federación on February 16, 2026.

VII.

Eligible Expenses: Disbursements related directly or indirectly to the development and execution of the cinematographic or audiovisual production project or process to be carried out in national territory, foreseen in guideline 21 of these Guidelines, even if they were carried out prior to the issuance of the Certificate of Submission of Procedure or of Compliance, provided they are deductible for income tax purposes, are properly integrated into the presented budget, and have the corresponding supporting documentation.

VIII.

IMCINE: The Mexican Institute of Cinematography.

IX.

Guidelines: These Guidelines to apply the fiscal stimulus established in the Decree.

X.

Audiovisual Production: The set of creative, technical, logistical, and financial activities carried out in national territory destined to develop, produce, or complete audiovisual works, of a narrative, documentary, or animation nature, including feature films, as well as series, miniseries, animation, intensive projects with visual effects and post-production, whose primary release is not exhibition in movie theaters, regardless of the medium, support, or platform through which they are disseminated or exploited.

For the purposes of this fraction, Audiovisual Production shall not be considered to include broadcasts belonging to any of the following genres: news and informative programs, entertainment or variety shows, games and contests, non-fiction programs produced in a studio, sports broadcasts, advertising, teleshopping, or institutional promotions.

XI.

Cinematographic Production: The set of creative, technical, logistical, and financial activities carried out in national territory destined to develop, produce, or complete cinematographic works in their feature-length version, whose natural release and primary purpose is exhibition in movie theaters, without prejudice to their subsequent circulation in other windows.

XII.

National Suppliers: Natural and legal persons in the supply chain, related to the cinematographic or audiovisual production project or process, as well as income tax paying persons who provide the services referred to in fraction I of Article 18-B of the Value Added Tax Law, who may obtain by transfer for valuable consideration the tax credit in terms of Article Second, first paragraph, fraction I of the Decree.

XIII.

SAT: Tax Administration Service.

XIV.

SC: Ministry of Culture.

XV.

SHCP: Ministry of Finance and Public Credit.

XVI.

Applicant: The subject referred to in Article First of the Decree, who submits a cinematographic or audiovisual production project or process to the Single Window in order to obtain the Certificates of Submission of Procedure and of Compliance.

XVII.

Authorized Subjects: The subjects referred to in Article First of the Decree, who have obtained the Certificate of Compliance in order to apply the tax credit in the terms of Article Second of the Decree.

XVIII.

Single Window: Reception window for procedures related to the Certificates of Submission of Procedure and of Compliance, located in the Unit of Tax Revenue Policy, attached to the Undersecretariat of Revenue of the SHCP, with address at Palacio Nacional, s/n, building 4, floor 4, Centro Neighborhood, Cuauhtémoc Municipality, Mexico City, C.P. 06000, in a schedule from 9:00 to 18:00 hours, Monday to Friday. The email address EFICA@hacienda.gob.mx is also considered the Single Window where documents may be sent in electronic format.

XIX.

Metropolitan Areas: The metropolitan area of the Valley of Mexico; Monterrey and Guadalajara.

CHAPTER TWO

ON THE TECHNICAL COMMITTEE

3. The Technical Committee shall be composed of:

I.

The head of the Undersecretariat of Revenue of the SHCP, who shall preside over the Technical Committee and shall have the right to speak and vote, which in their case shall be of deciding quality.

II.

The head of IMCINE, who shall have the right to speak and vote.

III.

The head of the Undersecretariat of Cultural Development of the SC, who shall have the right to speak without the right to vote.

The Technical Committee shall have a person in charge of the Technical Secretariat, who shall assist the head of the Presidency in the development of their functions. This function shall be assumed by an official with a minimum level of Area Director or equivalent from the Unit of Tax Revenue Policy of the Undersecretariat of Revenue of the SHCP.

The titular members of the Technical Committee shall have substitutes, who must have an immediate lower hierarchical level in the Centralized Federal Public Administration or equivalent in the Para-Federal Federal Public Administration, who shall be freely designated by the titular members, who in turn, may be substituted by officials with a level of Coordination or Director or equivalents, provided they are designated by the titular members. The substitutions of the officials referred to in this paragraph must be notified to the Technical Committee through the person in charge of the Technical Secretariat within a period not exceeding ten business days counted from the date on which they are substituted by the dependency to which they belong.

For the Technical Committee to meet, all members or their substitutes must be present. If this quorum is not met, the head of the Presidency of the committee shall call for a second session to be held within three business days following, which shall be held with at least the attendance of the head of the Presidency of the committee and any other of its members or their substitutes and the person in charge of the Technical Secretariat.

The representatives of the Technical Committee shall not abstain from voting, unless there is any impediment to do so in accordance with what is established in the General Law of Administrative Responsibilities, in which case, the substitute representative shall be the one to cast the corresponding vote.

The head of the Presidency of the Technical Committee or the substitute shall represent the referred committee before judicial and administrative authorities in matters related to their powers.

The participation of the members of the Technical Committee and the person in charge of the Technical Secretariat shall be of a honorific nature and they shall not receive any economic compensation for such participation.

4. The Technical Committee shall have the following attributes:

I.

Analyze and evaluate the cinematographic or audiovisual production projects or processes submitted by applicants, considering the eligibility criteria and parameters established in these Guidelines and in the Decree.

II.

Issue or revoke the Certificate of Submission of Procedure and the Certificate of Compliance for the Applicant or Authorized Subject, as appropriate.

III.

Determine the percentage of the fiscal stimulus that the Authorized Subject may apply, attending to the cinematographic or audiovisual production project or process in question, as well as to the compliance with the eligibility criteria and parameters. When cinematographic or audiovisual production projects or processes meet the criteria foreseen in fractions III, IV, and V of guideline 19 of these Guidelines, the Technical Committee may grant the stimulus in its totality to the Authorized Subject.

IV.

Constitute working groups to carry out analyses or studies related to cinematographic or audiovisual production projects or processes.

V.

When required, include the participation of special guests, experts in the topics of the cinematographic or audiovisual production projects or processes presented by applicants, and in their case, request the opinion of experts, technicians, or specialists.

VI.

Request from Dependencies and Entities the information necessary for the exercise of their attributes.

VII.

Monitor compliance with these Guidelines.

VIII.

Meet in an ordinary or extraordinary manner at least 4 times a year.

IX.

Approve modifications to these Guidelines.

X.

Issue the necessary agreements for the fulfillment of its object and follow up on them.

XI.

Interpret these Guidelines and resolve matters not foreseen in them that are subject to the Decree.

XII.

Receive promotions, notifications, and other requirements made by administrative or judicial authorities related to the fiscal stimulus.

XIII.

Those others that are necessary for the fulfillment of the object of the Technical Committee, in accordance with the Decree and the present Guidelines.

5. The head of the Presidency of the Technical Committee shall have the following powers:

I.

Preside over the sessions of the Technical Committee.

II.

Call for ordinary sessions to the members of the Technical Committee, with at least three business days' advance notice, via institutional email, indicating date, time, and modality in which the session will take place, as well as the agenda.

III.

Submit to the consideration and approval of the Technical Committee the cinematographic or audiovisual production projects or processes.

IV.

Call for extraordinary sessions when, in their judgment, circumstances warrant it, with at least three business days' advance notice, via institutional email, indicating date, time, and modality in which the session will take place, as well as the corresponding agenda.

V.

Request from the members of the Technical Committee the necessary information within the scope of their respective competencies regarding cinematographic or audiovisual productions or processes.

VI.

Appoint the person in charge of the Technical Secretariat of the Technical Committee.

VII.

Verify and follow up on the execution of the agreements of the Technical Committee.

VIII.

Inform the SAT, via official letter, the list of Authorized Subjects, Income Tax Taxpayers, National Suppliers, authorized amounts as fiscal stimulus, total cost of the cinematographic or audiovisual production project or process, as well as those to whom the Certificate of Compliance was revoked.

IX.

Those others that are necessary for the fulfillment of the object of the Technical Committee, in accordance with the Decree and the present Guidelines.

6. The person in charge of the Technical Secretariat shall have the following functions:

I.

Assist the head of the Presidency of the Technical Committee in the development of their attributes.

II.

Keep control of the applications for certificates of submission of procedure and compliance received, in process, issued and revoked by the Technical Committee.

III.

Draft the minutes of the sessions of the Technical Committee, which must be approved and signed in the subsequent session.

IV.

Register and control the minutes, agreements, and all documentation related to the Technical Committee.

V.

Act as a communication channel between the members of the Technical Committee, as well as between them and the applicants.

VI.

Notify applicants, Authorized Subjects, Income Tax Taxpayers, and National Suppliers of the agreements taken by the Technical Committee, as well as any other communication.

VII.

Those others that are necessary for the fulfillment of the object of the Technical Committee, in accordance with the Decree and the present Guidelines.

7. The SHCP, the SC, and IMCINE shall be empowered to verify, each within the scope of their competence, compliance with the requirements, criteria, and eligibility parameters.

CHAPTER THREE

ON THE CERTIFICATES

FIRST SECTION

ON THE CERTIFICATE OF SUBMISSION OF PROCEDURE

8. To obtain the Certificate of Submission of Procedure, the Applicant must comply, in addition to the requirements foreseen in the Decree, with the following:

I.

Residents in Mexico or residents abroad with a permanent establishment in national territory must present the following documents:

a)

Tax Status Certificate.

b)

Positive opinion on compliance with tax obligations referred to in Article 32-D of the Federal Tax Code, current.

c)

Copy of the valid official identification of the Applicant or, in their case, of the legal representative, of those indicated in subsection A) of the Definitions section of Annex 2 of the Fiscal Miscellany Resolution for the corresponding exercise, or that which substitutes it, respectively.

d)

In the case of legal entities, a simple copy of the current general notarial power of attorney for acts of dominion or administration of the legal representative of the Applicant.

e)

Have an advanced electronic signature active, in accordance with Article 17-D of the Federal Tax Code.

f)

Have an active tax mailbox, as well as updated contact means, in accordance with Article 17-K of the Federal Tax Code.

II.

Residents abroad without a permanent establishment in national territory must present in Spanish the following information and documentation:

a)

Name, denomination, or corporate name.

b)

Tax identification number of the country of residence of the foreigner or its equivalent.

c)

Tax address abroad.

d)

The contract by which the execution of the cinematographic or audiovisual production project or process is agreed upon, through a natural or legal person resident in Mexico dedicated to such activities, with at least the following data:

Parties to the contract, including their official designations, as well as their legal representatives.

Tax address of the natural or legal person resident in national territory through which the cinematographic or audiovisual production project or process is carried out.

Description of the acts or activities that the natural or legal person resident in Mexico will develop.

Amount of the consideration.

e)

In the case of co-productions, they must present the co-production contract or agreement entered into between the parties, in which the conditions of participation of each co-producer are established, and in their case, the participation of the natural or legal person resident in Mexico responsible for the cinematographic or audiovisual production or process. When it comes to an international co-production, the Prior Recognition of Co-production issued by the Cinematographic Production Support Directorate of IMCINE must be presented.

III.

Applicants must present the free-form writing referred to in guideline 9 of these Guidelines, which meets at least the following requirements:

a)

They must specify whether the application corresponds to a cinematographic or audiovisual production project or process.

b)

Indicate whether they will transfer the tax credit for valuable consideration to national suppliers or to Income Tax Taxpayers, specifying the following:

The list of national suppliers related to the cinematographic or audiovisual production project or process identifying which of them will be related directly or indirectly, as well as the amounts of the transfer to each of these.

The list of the Income Tax Taxpayer to whom they will transfer, for valuable consideration, the tax credit.

The amount they will credit against the income tax owed.

c)

Declare under oath that the data and documents presented are lawful, reliable, and verifiable; and that they have read and accept the terms and conditions indicated in the Decree and in these Guidelines.

d)

Declare that they have not filed a defense mechanism or any other administrative or jurisdictional procedure, promoted against the agreements of the Technical Committee or, if applicable, declare that they have withdrawn from them before submitting the application, for the latter case, they must make available to the authorities, when they require it, the documentation that certifies that they requested the withdrawal of the defense mechanism or any other administrative or jurisdictional procedure, that it was ratified and agreed upon, as well as the resolution through which they were deemed to have withdrawn from said defense mechanism or administrative or jurisdictional procedure.

e)

Indicate address, email for receiving notifications, as well as the name of the authorized person(s) to receive them.

IV.

Submit the cinematographic or audiovisual production project or process, in accordance with these Guidelines. When the Applicant indicates that they will transfer the tax credit, they must present the information and documentation referred to in fraction I of this guideline, from National Suppliers or Income Tax Taxpayers, as the case may be. Likewise, the Applicant must add in the free-form writing the voluntary declaration, under oath, of the National Suppliers or Income Tax Taxpayers, that the attached data and documents are lawful, reliable, verifiable, and that they have read and accept the terms and conditions indicated in the Decree and these Guidelines; as well as include the voluntary declaration of being jointly and severally liable with the Applicant, regarding the obligation established in guideline 30 of these Guidelines.

SECOND SECTION

ON THE PROCEDURE TO PROCESS THE CERTIFICATE OF SUBMISSION OF PROCEDURE

9. The Applicant, to obtain the Certificate of Submission of Procedure, must submit to the Single Window a free-form writing in Spanish from the pre-production stage or during filming, in the case of cinematographic or audiovisual production, or prior to its realization in the case of cinematographic or audiovisual processes.

Additionally, they must present the information and documentation referred to in guidelines 8 and 10 of these Guidelines, as appropriate.

When the application is submitted in electronic format, it shall be considered received at the moment of issuing the response from the same email address that confirms the time and date of receipt of the information and documentation indicated in the previous paragraph.

Documents sent via email must be attached in PDF format, and each file may not exceed 20 megabytes.

The free-form writing referred to in the first paragraph of this guideline must contain the handwritten signature of the Applicant or their legal representative. Digitized documents that must contain the handwritten signature in their original version, may not be signed in the PDF format, using the "Fill or Sign" option or similar.

10. The cinematographic or audiovisual production project or process referred to in guideline 8, fraction IV of these

Guidelines must be submitted by the Applicant through the free-form letter referred to in Guideline 9 of these Guidelines, which must describe in detail the activities to be carried out in the cinematographic or audiovisual production project or process in national territory. Additionally, the following must be indicated:

I.

Name of the cinematographic or audiovisual production project or process.

II.

Total value of the cinematographic or audiovisual production project or process.

III.

Expenditures in national territory, by provider, to execute the cinematographic or audiovisual production project or process, demonstrating that it has at least 50% of contracts or letters of intent with national providers, with respect to Eligible Expenses in the production project budget.

IV.

Duration of the cinematographic or audiovisual production project or process.

V.

Executive summary of the cinematographic or audiovisual production or process.

VI.

Synopsis of the script or plot.

VII.

Script or plot.

VIII.

Creative direction proposal.

IX.

Visual material.

X.

Production proposal.

XI.

Production plan and critical path detailing monthly activities to be carried out in the pre-production, production, post-production, completion of the film, series episode, documentary, animation stages; or final copy and exhibition thereof.

XII.

Budget.

XIII.

Cultural characteristics, if it represents a project with high cultural value.

XIV.

Within thirty (30) natural days following the date of completion of the cinematographic or audiovisual production or process, a notice in free-form letter must be submitted informing:

a)

The completion date of the cinematographic or audiovisual production or process.

b)

The definitive format of the first final copy, which must correspond to professional standards for exhibition or digital distribution current in the industry, not limited to specific film support, guaranteeing technical quality equivalent to or superior to current international standards.

c)

The laboratory or place of storage of the corresponding negative or its professional digital equivalent.

d)

The title of the corresponding cinematographic or audiovisual work, series episode, documentary, or animation.

11. The person in charge of the Technical Secretariat, once the free-form letter with the information and documentation referred to in Guidelines 8, 9, and 10 of these Guidelines is received at the Single Window, within a period not exceeding ten (10) business days, will verify that the documents presented by the Applicant comply with the provisions of the Decree and these Guidelines, and in case of any inconsistency, they will be notified via email and required to correct the detected irregularities within a period of five (5) business days.

The five (5) business day period referred to in the preceding paragraph may be extended by three (3) additional business days, provided that a duly justified extension request is submitted through the Single Window prior to the expiration of the aforementioned period.

The extension requested under the preceding paragraph shall be deemed granted without the need for a pronouncement by the Technical Committee, through the person in charge of the Technical Secretariat, and shall begin to be calculated from the next business day following the expiration of the period referred to in the preceding paragraph.

If the Applicant does not submit the information or documentation referred to in this Guideline on time and in due form, or submits it incomplete, it shall be considered not submitted, and consequently, no processing will be given to the application for the Constancia de presentación de trámite (Notice of Submission of Procedure).

Once the periods referred to in the first and second paragraphs of this Guideline have concluded, the information presented by the Applicant will not be taken into account.

12. Once the person in charge of the Technical Secretariat verifies that the application was submitted with all the requirements established in the Decree and these Guidelines, within a period not exceeding five (5) business days, they must forward said application to IMCINE for it to analyze and assess the viability of the cinematographic or audiovisual productions or processes presented.

13. The person in charge of the Technical Secretariat, within a period not exceeding fifteen (15) business days, following the forwarding referred to in the previous Guideline, must convene an Ordinary Session of the Technical Committee members, in order to determine whether the presented cinematographic or audiovisual production project or process may or may not receive the Constancia de presentación de trámite.

The Technical Committee, through the person in charge of the Technical Secretariat, will notify the Applicant, National Providers, or Income Tax Payors, as applicable, within five (5) business days following the date of the Session, of the issuance of the Constancia de presentación de trámite.

Applicants who do not receive their Constancia de presentación de trámite within the period referred to in the preceding paragraph shall be deemed to have had it resolved by the Technical Committee in the negative.

The Constancia de presentación de trámite issued by the Technical Committee will be valid from its date of issuance until the Technical Committee issues the Constancia de cumplimiento (Compliance Certificate), in no case exceeding September 30, 2030.

Cinematographic or audiovisual productions or processes that meet the criteria referred to in fractions III, IV, and V of Guideline 19 of these Guidelines may access the maximum percentage of the tax credit referred to in Article First of the Decree.

THIRD SECTION

OF THE COMPLIANCE CERTIFICATE

14. The Applicant, once the cinematographic or audiovisual production project or process presented to obtain the Constancia de presentación de trámite is concluded, must submit an application to obtain the Constancia de cumplimiento. For these purposes, in addition to the requirements provided in the Decree, the following must be met:

I.

Present the following documents:

a)

Positive opinion on the compliance of tax obligations referred to in Article 32-D of the Federal Tax Code, current.

b)

Copy of the valid official identification of the Applicant or, if applicable, of the legal representative, as indicated in subsection A) of the Definitions section of Annex 2 of the Fiscal Miscellany Resolution of the corresponding exercise, or that which replaces it, respectively.

c)

In the case of legal entities, a simple copy of the current general notarial power of attorney for acts of dominion or administration of the legal representative of the Applicant.

d)

Constancia de presentación de trámite referred to in Guideline 13 of these Guidelines.

When the Applicant states that they will transfer the tax credit, they must present the information and documentation referred to in subsections a), b), and c) of this fraction, in accordance with this Guideline, from National Providers or Income Tax Payors, as applicable.

II.

Have an advanced electronic signature active, in accordance with Article 17-D of the Federal Tax Code.

III.

Present a free-form letter meeting the following requirements:

a)

Address, email address for receiving notifications, and the name of the person(s) authorized to receive them.

b)

Describe in detail the activities carried out in national territory.

c)

Declare under oath that the data and documents presented are lawful, reliable, and verifiable; and that they have read and accept the terms and conditions set forth in the Decree and these Guidelines.

d)

Declare that they have not filed a defense mechanism or any other administrative or jurisdictional procedure against the agreements of the Technical Committee or, if applicable, declare that they have withdrawn from them prior to submitting the application; in the latter case, they must make available to the authorities, when required, the documentation accrediting that they requested the withdrawal of the defense mechanism or any other administrative or jurisdictional procedure; that it was ratified and agreed upon, as well as the resolution through which they were deemed to have withdrawn from said defense mechanism or administrative or jurisdictional procedure.

IV.

Present the cinematographic or audiovisual production or process, in accordance with these Guidelines. The on-screen recognition of the fiscal stimulus granted by the Government of Mexico must be included in the final credits of the work in a visible section.

V.

Present a report on the cinematographic or audiovisual production project or process formulated by a public accountant registered with the SAT, in accordance with Article 52 of the Federal Tax Code, in relation to Article 52 of its Regulations, through which they issue an opinion and certify the following:

a)

Total cost of the cinematographic or audiovisual production project or process.

b)

That the expenditures made in national territory to execute the cinematographic or audiovisual production project or process were carried out in accordance with the amounts and concepts established in the Table of the second paragraph of Article First of the Decree, as well as that they are deductible for income tax purposes.

c)

That at least 70% of the value of national procurement was achieved.

d)

That the goods sold or services provided by national providers directly or indirectly related to the production are considered Eligible Expenses, under the terms of Guideline 21 of these Guidelines.

e)

Amount of the tax credit to be transferred for consideration to National Providers directly or indirectly related to the production, such that the amount transferred to indirect providers does not exceed 30% of the total tax credit.

f)

That the amount of the tax credit transferred to Income Tax Payors does not exceed 70% of the total authorized tax credit amount. Furthermore, they must verify that the value of the transfer made for consideration to Income Tax Payors does not exceed 85% of the amount intended to be transferred.

g)

That, if applicable, there are digital tax receipts by Internet (CFDI), as well as the accounting record, in accordance with applicable tax legislation and auditing standards regulating the capacity, independence, and professional impartiality of the public accountant.

The report must contain the SAT registration number of the public accountant issuing it and, if applicable, the name of the firm to which they belong.

At the time of issuing the report, the public accountant must not be sanctioned or suspended by the SAT, nor have their registration cancelled by said authority.

For applicants residing abroad without a permanent establishment in national territory, in addition to presenting the updated information contained in Guideline 8, fraction II of these Guidelines, they will present the information and documentation of fractions III, IV, and V of this Guideline. Additionally, in case of transferring the tax credit, they must present the information and documentation of fraction I, subsections a), b), and c) from National Providers or Income Tax Payors, as applicable.

When the Applicant states that they will transfer the tax credit, they must add in the free-form letter the voluntary declaration, under oath, from National Providers or Income Tax Payors, as applicable, that the attached data and documents are lawful, reliable, verifiable, and that they have read and accepted the terms and conditions set forth in the Decree and these Guidelines; as well as include the voluntary declaration of being jointly and severally liable with the Applicant regarding the obligation established in Guideline 30 of these Guidelines.

Any modification made after the application for the Constancia de presentación de trámite to the cinematographic or audiovisual production projects or processes, related to the transfer of the tax credit referred to in Article Second, fractions I and II of the Decree, must be informed when submitting the application for the Constancia de cumplimiento, in order for the Technical Committee to analyze and evaluate the information and documentation of the modification presented, so that it may be considered in the session where it determines whether the issuance of the Constancia de cumplimiento is appropriate.

For the purposes of the preceding paragraph, the Applicant must present the information and documentation referred to in Guideline 8, fraction I of these Guidelines, from National Providers or Income Tax Payors that have been modified.

FOURTH SECTION

OF THE PROCEDURE TO PROCESS THE COMPLIANCE CERTIFICATE

15. The Applicant, to obtain the Constancia de cumplimiento, must submit to the Single Window the application referred to in Guideline 14 of these Guidelines, via a free-form letter in Spanish.

Additionally, they must present the information and documentation referred to in the previous Guideline, as applicable.

When the application is submitted in electronic format, it shall be considered received at the moment of issuing the response from the same email address that confirms the time and date of receipt of the information and documentation indicated in the preceding paragraph.

The free-form letter referred to in the first paragraph of this Guideline must contain the handwritten signature of the Applicant or their legal representative. Digitized documents that must contain the original handwritten signature cannot be signed in the PDF format using the "Fill or Sign" option or similar.

16. The person in charge of the Technical Secretariat, once the free-form letter with the information and documentation referred to in Guideline 14 of these Guidelines is received at the Single Window, within a period not exceeding ten (10) business days, will verify that the documents presented by the Applicant comply with the provisions of the Decree and these Guidelines, and in case of any inconsistency, they will be notified and required to correct the detected irregularities within a period of five (5) business days.

The five (5) business day period referred to in the preceding paragraph may be extended by three (3) additional business days, provided that a duly justified extension request is submitted through the Single Window prior to the expiration of the aforementioned period.

The extension requested under the preceding paragraph shall be deemed granted without the need for a pronouncement by the Technical Committee, through the person in charge of the Technical Secretariat, and shall begin to be calculated from the next business day following the expiration of the period referred to in the preceding paragraph.

If the Applicant does not submit the information or documentation referred to in this Guideline on time and in due form, or submits it incomplete, it shall be considered not submitted, and consequently, no processing will be given to their application for the Constancia de cumplimiento.

Once the periods referred to in the first and second paragraphs of this Guideline have concluded, the information presented by the Applicant will not be taken into account.

17. Once the person in charge of the Technical Secretariat verifies that the application was submitted with all the requirements established in the Decree and these Guidelines, within a period not exceeding five (5) business days, they must forward said application to IMCINE for it to analyze and evaluate the information and documentation presented by the Applicant, as well as the viability of the cinematographic or audiovisual production project or process presented.

18. The person in charge of the Technical Secretariat, within a period not exceeding fifteen (15) business days, following the forwarding referred to in the previous Guideline, must convene an Ordinary Session of the Technical Committee, in order to determine whether the presented cinematographic or audiovisual production project or process may or may not receive the Constancia de cumplimiento.

The Technical Committee, through the person in charge of the Technical Secretariat, will notify the Applicant, National Providers, or Income Tax Payors, as applicable, within five (5) business days following the date of the Session, of the issuance of the Constancia de cumplimiento.

Applicants who do not receive their Constancia de cumplimiento within the period referred to in the preceding paragraph shall be deemed to have had it resolved by the Technical Committee in the negative.

The Constancia de cumplimiento issued by the Technical Committee will be valid from its date of issuance until September 30, 2030.

Once the Constancia de cumplimiento referred to in this Guideline is issued, Authorized Subjects must carry out the transfers of the tax credit referred to in fractions I and II of Article Second of the Decree, within the fiscal exercise in which said certificate is issued.

FOURTH CHAPTER

OF CINEMATOGRAPHIC OR AUDIOVISUAL PRODUCTION PROJECTS OR PROCESSES

FIRST SECTION

OF ELIGIBILITY CRITERIA AND PARAMETERS

19. The Technical Committee must issue the Constancia de cumplimiento taking into consideration the artistic, cultural, cinematographic, and audiovisual merits, as well as the viability of the cinematographic or audiovisual production projects or processes, in accordance with the following:

I.

Procurement Criterion: For the execution of the cinematographic or audiovisual production project or process, at least 70% of the providers must be residents in national territory and participate directly or indirectly in the production that the Applicant will develop.

II.

Budgetary Criterion: Identify direct or indirect eligible expenses.

III.

Territorial Criterion: This criterion prioritizes projects that develop or generate impact in territories outside Metropolitan Zones.

A project will be considered to meet the territorial criterion when at least 70% of the shooting days or eligible expenditures are carried out outside the metropolitan zones provided for in Guideline 2, fraction XIX of these Guidelines, and additionally, attach to the letter referred to in Guideline 14, fraction III of these Guidelines, the documentation accrediting it.

IV.

Cultural Criterion: This criterion prioritizes cinematographic or audiovisual production projects or processes that contribute to the full exercise of cultural rights, strengthen cultural and linguistic diversity, artistic training, universal access to cultural goods and services, and ensure the economic sustainability of the sector, as well as those that strengthen the creative cycle in all its stages and additionally meet any of the following elements:

a)

Based on literary, historical, or artistic works of relevance to Mexican culture;

b)

Portray or disseminate characters, historical processes, traditions, languages, or cultural expressions of the country;

c)

Contribute to the preservation, dissemination, or reinterpretation of Mexico's material or immaterial cultural heritage;

d)

Represent significant contributions to national artistic, cinematographic, or audiovisual development, according to the assessment made by the Technical Committee; or

e)

Directed by Mexican persons.

V.

Training Criterion: This criterion prioritizes cinematographic or audiovisual production projects or processes that incorporate training, capacity building, or knowledge transfer actions directed at professionals, technicians, students, or persons in the process of joining the cinematographic and audiovisual industry in Mexico.

For the purposes of this criterion, the Technical Committee may consider, among other aspects:

a)

The participation of trainees, interns, or apprentices in creative, technical, or production areas during the development of the project;

b)

The holding of workshops, mentorships, training programs, or training activities linked to the production process or cinematographic or audiovisual processes;

c)

The transfer of technical or specialized knowledge derived from the use of new technologies, production processes, post-production, animation, or visual effects, and

d)

The generation of training opportunities for local talent in the regions where cinematographic or audiovisual production or process activities are developed.

A project will be considered to meet the training criterion when, in the letter referred to in Guideline 14, fraction III of these Guidelines, it describes in detail the training activities carried out and attaches the documentary support accrediting it.

In the Authorization Certificate issued by the Technical Committee, a detailed analysis of the compliance with each of the criteria referred to in this Guideline must be described.

SECOND SECTION

OF THE TOTAL COST OF THE CINEMATOGRAPHIC OR AUDIOVISUAL PRODUCTION PROJECT OR PROCESS

20. The total cost of the cinematographic or audiovisual production project or process shall only be composed of eligible expenses indispensable for the material, technical, creative, and logistical realization of the cinematographic or audiovisual production project or process, effectively carried out in national territory, linked to the development, pre-production, production, post-production, and final delivery stages of the work, which are deductible for income tax purposes.

21. The following shall be eligible expenses:

I.

Direct eligible expenses: Expenditures directly attributable to the cinematographic or audiovisual production project or process in accordance with the Sole Annex of these Guidelines.

II.

Indirect eligible expenses: Support expenditures necessary to execute the cinematographic or audiovisual production project or process in accordance with the Sole Annex of these Guidelines.

FIFTH CHAPTER

OF THE TRANSFER OF THE FISCAL STIMULUS

22. The onerous transfer of the fiscal credit may only be carried out until the Authorized Subject has the Compliance Certificate issued by the Technical Committee, and only when this has been indicated in the free writing referred to in guidelines 8, fraction III, and 14, fraction III of these Guidelines.

23. For the purposes of Article Second, fraction I of the Decree, the National Provider must meet the following requirements:

I.

Be registered in the Federal Taxpayer Registry, have an enabled tax mailbox, and updated contact means.

II.

Have a positive opinion on the compliance with tax obligations referred to in article 32-D of the Federal Tax Code, currently in force.

III.

Be a natural or legal person that carries out operations within national territory directly related to the production or production process, or provide the services referred to in fraction I of article 18-B of the Value Added Tax Law, provided that they participate in the production or distribution of the project.

IV.

Be directly or indirectly linked to the cinematographic or audiovisual production project or process, regarding which the Certificate of Submission of Procedure and the Certificate of Compliance were issued.

V.

Accredit that the goods or services correspond to direct or indirect eligible expenses, in accordance with Section II of Chapter Four of these Guidelines.

24. The transfer of the fiscal credit to National Providers will be total or partial, provided that the goods and services constitute Eligible Expenses in accordance with what is provided in guideline 21 of these Guidelines.

25. The onerous transfer of the fiscal credit to National Providers must be instrumented after obtaining the Compliance Certificate issued by the Technical Committee, through a contract, which must contain at least the following:

I.

Identification of the Authorized Subject and national provider (name, corporate name or denomination, tax address, and key in the Federal Taxpayer Registry or tax identification number, as applicable).

II.

Folio, number, or identification of the cinematographic or audiovisual production project or process.

III.

Reference to the Compliance Certificate.

IV.

Breakdown of Eligible Expenses.

V.

Amount of the fiscal credit transferred in accordance with what was stated in the application for the Certificate of Submission of Procedure and Compliance.

VI.

Agreed consideration, form, and date of payment. It should be noted that the form of payment must be made by named check, credit card, debit card, service card, or electronic funds transfer.

VII.

Declaration under oath by the provider regarding compliance with requirements and non-occurrence of impediments of the Decree.

VIII.

Express clause of non-retrocession of the fiscal credit to third parties, nor as a consequence of a merger, spin-off, or any other legal figure.

26. For the purposes of Article Second, fraction II of the Decree, the onerous transfer of the fiscal credit to persons who are taxpayers of the income tax must be instrumented after obtaining the Compliance Certificate issued by the Technical Committee, through a contract, which, in addition to what is stated in the previous guideline, must contain the following:

I.

State that the transferred fiscal credit does not exceed the limit of 70% of the total amount of the fiscal credit and that its value does not exceed 85%.

II.

State that the transferred credit does not represent more than 15% of the fiscal profit of the taxpayer receiving it, for which it must have the following documentation:

a)

Annual declaration of the exercise immediately preceding the one to which the fiscal credit is transferred.

b)

In case of start of activities, written declaration under oath with the corresponding estimate and reasonable support.

III.

Express clause of non-retrocession of the fiscal credit to third parties, nor as a consequence of a merger, spin-off, or any other legal figure.

SIXTH CHAPTER

OF THE GROUNDS AND PROCEDURE FOR REVOCATION OF THE COMPLIANCE CERTIFICATE FOR THE APPLICATION OF THE FISCAL STIMULUS

27. For the purposes of Article Seventh of the Decree, in the event that the Technical Committee detects non-compliance by the Applicant or Authorized Subject, of what is provided in the Decree or in these Guidelines, it will proceed to revoke the Certificate of Submission of Procedure or of Compliance, as applicable, and will notify, through the person in charge of the Technical Secretariat, the causes for revocation thereof in terms of guideline 28 of these Guidelines.

28. The certificates of submission of procedure or of compliance will be revoked by the Technical Committee when:

I.

It has been determined by the competent authority that the information or documentation provided to the Technical Committee by the Applicant is false or does not match its records, databases, applications, files, or any other means of concentration of information or documentation.

II.

The Applicant or Authorized Subject is in any of the situations established in Article Sixth of the Decree.

III.

The Applicant or Authorized Subject fails to meet the requirements established in the Decree or in these Guidelines, except for causes that are not attributable to them.

IV.

The Applicant or Authorized Subject fails to comply with the cinematographic or audiovisual production project or process.

29. For the purposes of what is provided in the previous guideline, the Technical Committee and the Applicant or Authorized Subject will adhere to the following:

I.

The Technical Committee will issue an agreement through which it will indicate the facts or circumstances for which the revocation of the Certificate of Submission of Procedure or of Compliance is appropriate.

II.

The Technical Committee, through the person in charge of the Technical Secretariat, will notify within a term of three business days, the content of the agreement referred to in the previous fraction to the Applicant or Authorized Subject.

III.

The Applicant or Authorized Subject will have a term of ten business days, counted from the day on which the agreement referred to in fraction I of this guideline is notified, to present, through the Single Window, if applicable, the information or documentation that they consider disproves the facts or circumstances stated therein.

IV.

When the Applicant or Authorized Subject presents the information or documentation that disproves the facts or circumstances stated in the agreement referred to in fraction I of this guideline, the Technical Committee will issue an agreement in which it will rule on said compliance and notify it in terms of fraction II of this guideline.

V.

When the Applicant or Authorized Subject does not disprove the facts or circumstances stated in the agreement referred to in fraction I of this guideline or does not present the information or documentation within the term referred to in fraction III of this guideline, the Technical Committee will issue an agreement revoking the Certificate of Submission of Procedure or of Compliance, as applicable, which will be notified in terms of fraction II of this guideline.

VI.

The head of the Presidency of the Technical Committee will inform the SAT by official letter of the list of taxpayers to whom the Certificate of Submission of Procedure or of Compliance was revoked, within the three business days following the date of celebration of the Technical Committee session in which the agreement revoking the Certificate of Submission of Procedure or of Compliance is issued.

30. For the purposes of Article Seventh of the Decree, the Authorized Subject, persons who are taxpayers of the income tax, or National Providers must correct their tax situation by paying the tax that should have been paid in terms of the Income Tax Law, had the fiscal stimulus not been applied, for which the corresponding complementary declarations must be filed and the respective payment made, within the month following the date of notification of the revocation.

In the event that the Authorized Subject, persons who are taxpayers of the income tax, or National Providers determine a tax payable, they must update it for the period comprised from the month in which the declaration in which they applied the fiscal stimulus was filed, until the month in which the corresponding payment is made, in accordance with article 17-A of the Federal Tax Code. In addition, the Authorized Subject, persons who are taxpayers of the income tax, or National Providers must cover surcharges for the same period, in accordance with what is established in article 21 of the cited code.

The Applicant or Authorized Subject to whom the Certificate of Submission of Procedure or of Compliance has been revoked, will not be subject to the fiscal stimulus established in the Decree in subsequent exercises.

31. The information provided by applicants for the obtaining of the Certificate of Submission of Procedure or of Compliance will be considered reserved or confidential in terms of the provisions on transparency, access to public information, and protection of personal data.

TRANSITORY

SINGLE ARTICLE. These Guidelines will enter into force the day following their publication in the Official Journal of the Federation.

SINGLE ANNEX

DIRECT ELIGIBLE EXPENSES, INDIRECT ELIGIBLE EXPENSES, AND NON-ELIGIBLE EXPENSES

A. The direct eligible expenses presented by natural or legal persons, susceptible to obtaining the authorization of the stimulus, correspond to the following items:

Concept

Description of role or expense

Development

Set of preparatory activities aimed at the legal and creative creation of the cinematographic or audiovisual project, including narrative, financial, and contractual structuring prior to production.

Breakdown

Technical-legal document that breaks down the script into production requirements, used to define contractual obligations, logistical needs, and budgetary needs.

Budget

Financial instrument that determines the allocation of resources and constitutes a contractual reference for investors, co-producers, and insurers.

Development Trips

Displacements linked to meetings with authors, investors, or locations in the conceptualization phase of the project.

Story Rights

Consideration for the assignment or license of exploitation rights of a work or story linked to the script.

Script Rights

Payment derived from a contract for the assignment or license of patrimonial rights of the author over a literary work used in the production.

Research and Screenwriter Trips Expenses

Expenses necessary for the documented elaboration of the script and its narrative verisimilitude.

Screenwriter Fees

Contractual remuneration for the creation of the cinematographic or audiovisual literary work protected by copyright.

Translations

Linguistic services for adaptation or international exploitation of the script or project documentation.

Copies and Registration

Costs associated with the registration of the work before copyright authorities and documentary reproduction for legal procedures.

Producer

Holder or representative of the holder of the production rights of the cinematographic or audiovisual work, legally and financially responsible for the project.

Executive Producers

Representatives of investors or financial entities that supervise the financial and contractual compliance of the production.

Director

Author of the audiovisual work in accordance with copyright legislation, responsible for the artistic realization of the work.

Second Unit Director

Professional hired to direct specific sequences under the supervision of the main director.

Script Doctor

Creative consultant hired to modify or improve the script without necessarily acquiring full authorship ownership.

Main Actors

Interpreters hired through an artistic contract that grant rights of fixation and exploitation of their interpretation.

Supporting Actors

Secondary interpreters with related rights over their performance in the cinematographic or audiovisual work.

Talent Coordination

Contractual and logistical management of actors and artists during production.

Rehearsals and Tests

Preparatory activities necessary for the interpretation and cinematographic or audiovisual fixation of talent.

Action Stunts

Specialized interpreters who substitute actors in risky scenes through an artistic service contract.

Stunts Coordinator

Responsible for the legal and operational safety in the execution of risky scenes.

Extras and Background

Participants hired for incidental appearances without a main dramatic role.

Casting

Professional services for the selection of the cast in accordance with the project's needs.

Line Producer

Responsible for the budgetary and contractual execution of the production.

Production Manager

Operational administrator of the shoot who supervises compliance with the schedule and contracts.

Production Coordinator

Person in charge of daily logistics and coordination between departments.

Production Assistants

Auxiliary personnel hired for logistical support.

Production Office Expenses

Administrative supplies necessary for the operation of the production team.

Insurance

Contractual instruments for coverage of patrimonial risks and civil liability derived from the production.

First Assistant Director

Responsible for the operational execution of the shooting plan and coordination of departments.

Second Assistant Director

Operational support in set logistics and cast management.

Third Assistant Director

Production coordination assistant on set.

Script Supervisor

Responsible for narrative continuity control and technical recording of the shoot.

Production Designer

Responsible for the integral visual design of the cinematographic or audiovisual work.

Art Director

Person who supervises the aesthetic execution of the production design.

Set Decorator

Responsible for scenographic ambience.

Art Buyers

Acquisition or rental of scenographic elements.

Construction Coordinator

Technical direction of scenographic construction.

Carpenters, Painters, and Sculptors

Specialized labor for scenographic construction.

Set Dressing and Props

Objects used within the scene as part of the narrative.

Physical Graphics and Special Effects

Visually created elements physically for the production.

Director of Photography

Professional responsible for the visual design of the work and technical supervision of image capture.

Camera Operator

Technician in charge of manipulating the camera during filming in accordance with the director's and director of photography's instructions.

First Camera Assistant (Focus Puller)

Technician responsible for camera focus, equipment maintenance, and technical control of optics during filming.

Second Camera Assistant

Responsible for the clapperboard, shot recording, and operational support to the camera department.

DIT / Data Wrangler Technician

Specialist in charge of the management, backup, and technical control of digital material generated during the shoot.

Video Assist

Technical system that allows immediate visualization of the camera signal for monitoring by direction and production.

Gaffer

Technical head of the lighting department in charge of executing the lighting design defined by the director of photography.

Best Boy Electric

Main assistant of the gaffer in charge of coordinating electrical personnel and team logistics.

Electricians

Technicians in charge of installing, operating, and maintaining lighting equipment during the shoot.

Key Grip

Head of the grip team in charge of coordinating support structures and technical mechanisms.

Best Boy Grip

Main assistant of the grip head in charge of team logistics.

Grips

Technical personnel responsible for mounting support structures, camera movement, and rigging systems.

Production Sound Engineer

Professional responsible for recording and mixing direct audio during the shoot.

Boom Operator

Technical personnel in charge of operating the boom and placing microphones during filming.

Sound Utilities

Personnel in charge of maintenance, logistics, and preparation of sound equipment.

Costume Designer

Professional in charge of the visual concept of the characters' costumes.

Costume Supervisor

Responsible for continuity and control of costumes during the shoot.

Tailors and Seamstresses

Technical personnel in charge of making, adjusting, and repairing garments used in the production.

Head of Makeup

Creative and technical responsible for the characters' makeup design.

Special Effects Makeup

Specialist in charge of prosthetics, wounds, aging, or other physical characterization effects.

Head of Hair

Responsible for the design and continuity of the characters' hair styling.

Image Assistants

Technical personnel who support makeup, costume, and hairdressing tasks.

Location Manager

Professional in charge of identifying, negotiating, and administering filming spaces.

Location Assistants

Personnel who support logistics, control, and maintenance of locations.

Location Rental

Payment for the temporary use of physical spaces for filming scenes.

Permits and Procedures

Administrative costs necessary to obtain filming authorizations in public or private spaces.

Location Security

Personnel in charge of protecting equipment, location, and personnel during the shoot.

Cleaning and Waste Management

Services necessary to maintain locations used in adequate conditions.

Technical Equipment

Set of specialized equipment necessary for image capture, lighting, and camera movement.

Camera Package Rental

Leasing of professional cameras used during the shoot.

Lenses

Leasing or use of cinematographic lenses for image capture.

Monitors and Accessories

Auxiliary equipment used to visualize the camera signal and support technical operation.

Lighting Rental

Leasing of cinematographic or audiovisual lighting equipment.

Grip Equipment Rental

Leasing of cranes, dollies, rails, and other camera support systems.

Power Generators

Electrical generation equipment used when the location does not have sufficient supply.

Technical Consumables

Recurring use materials necessary for the technical operation of the shoot.

Memory Cards and Hard Drives

Storage devices used to record and back up cinematographic or audiovisual material.

Filters and Gels

Optical materials used to modify color or intensity of lighting.

Tapes, Batteries, and Technical Materials

Consumable supplies necessary for the continuous operation of technical equipment.

Production Transport

Transfer of personnel, talent, technical equipment, scenery, and materials during the various production stages.

Cast Motorhome

Mobile Dressing Rooms

Makeup Motorhome

Makeup Dressing Room

Mobile Toilets

Set Sanitaries

Additional Location Rentals

Auxiliary Equipment

Lead Editor

Professional responsible for the final narrative structure of the cinematographic or audiovisual work.

Editing Assistants

Auxiliary technical personnel in the editing process.

Post-Production Supervision

Technical and administrative coordination of the final phase of production.

Sound Design and Mixing

Technical services for the creation of the final soundtrack of the work.

Musical Composition and Music Rights

Original musical creation or licensing of musical works.

Color Correction

Technical image adjustment for final master.

Visual Effects

Digital intervention to create or modify images.

Laboratory and Master (DCP)

Generation of the final exhibition format.

Subtitling and Closed Caption

Adaptation of the work for accessibility or international distribution.

General Post-Production Coordination

Administrative and technical management of the complete post-production process.

Workflow Design

Technical planning that defines the technical processes of the post-production pipeline.

Audiovisual Material Insurance

Contractual instruments for patrimonial protection of filmed material.

Post-Production Camera Tests

Technical tests to define capture parameters compatible with post-production.

Proxy Generation

Conversion of original material to working files for editing.

Material Backup

Secure storage of original cinematographic or audiovisual material.

Editing Infrastructure

Technical equipment necessary to execute the editing process.

Sending Work Copies

Distribution of preliminary versions for creative review.

Final Cut

Approved version of the cinematographic or audiovisual work for subsequent processes.

Original Material Assembly

Reconstruction of the project with original camera material.

Export for VFX

Technical preparation of shots for visual effects intervention.

Export of Visual References

Generation of references for graphics and animation.

Rotoscoping

Frame-by-frame isolation of visual elements for digital manipulation.

Matte Painting

Creation of digital visual environments.

Compositing

Integration of multiple visual layers into a final image.

Digital Optical Effects

Application of digital visual effects on the image.

Retiming

Alteration of the playback speed of the image.

3D Modeling and Animation

Creation of digital three-dimensional elements.

CGI

Complete generation of digital images.

VFX Render

Computational processing of visual effects.

Opening and Closing Credits

Legal identification of participants in the cinematographic or audiovisual work.

Informational Graphics

Visual elements that communicate narrative information.

Motion Graphics

Graphic animations that complement the visual narrative.

Animation

Animated sequences integrated into the cinematographic or audiovisual work.

Dialogue Editing

Processing of shoot audio for narrative clarity.

Audio Cleanup

Elimination of unwanted noises in the sound track.

Creation of Sound Environments

Construction of narrative soundscapes.

Foley

Manual recreation of synchronized incidental sounds.

ADR

Re-recording of dialogues for technical or narrative reasons.

Final Multichannel Mix

Integration of all sound tracks into exhibition formats.

Music Supervisor

Professional in charge of music licensing.

Licensing of Existing Music

Payment of synchronization and phonogram rights.

Musical Production

Recording and production of original music.

Musical Arrangers

Instrumental or orchestral adaptation of compositions.

Archive Research

Search for pre-existing cinematographic or audiovisual material.

Archive Licensing

Contracts for the use of cinematographic or audiovisual material protected by rights.

Archive Digitization

Conversion of analog material to digital.

Image Restoration

Digital enhancement of old or deteriorated cinematographic or audiovisual material.

AI Upscaling

Resolution increase through algorithms.

Image Repair

Removal of visual defects in cinematographic or audiovisual material.

Online Image

Final assembly of the image of the cinematographic or audiovisual work.

Final Sync Verification

Final technical control of audio-image sync.

Master Generation

Production of final files for distribution.

Quality Control (QC)

Technical verification of compliance with delivery standards.

IMF for platforms

Specific master for distribution on digital platforms.

Multilingual Subtitles

Textual adaptation for international distribution.

Audio Description

Narrative track for visual accessibility.

Master Backup

Secure archiving of final materials.

Still Photography

Production of promotional images for commercial dissemination of the work.

Making Of

Promotional audiovisual material of the production process.

Location Storage

Production, art, and wardrobe warehouse.

Production Medical Service

Personnel or medical services hired to guarantee the safety and care of personnel during filming.

Intimacy Coordinator

Professional responsible for supervising scenes involving physical contact or sensitive content between performers.

Production Safety Supervisor (Safety Officer)

Person responsible for supervising safety conditions on set and compliance with protocols.

Colorist

Person responsible for defining the final visual aspect, sculpting and perfecting in post-production.

VFX Supervisor

Person in charge of supervising all creative and technical aspects of computer-generated effects (CGI) in a production.

Mixing Engineer

Person responsible for ensuring compliance with loudness and intelligibility standards for the delivery of the audio master.

Sound Designer

Person responsible for the creation, editing, and processing of effects and ambiances to fulfill the aesthetic and technical intention of the final master.

B. The indirect eligible expenses presented by individuals or legal entities, susceptible to obtaining authorization for the stimulus, correspond to those related to the administration, management, logistics, documentation, promotion, and support of the cinematographic or audiovisual production project or process, such as:

Concept

Description of role or expense

Contract Registration

Administrative and legal procedures to formalize and archive contracts with authors, talent, suppliers, and technicians.

Project Management

Administrative supervision of contractual and operational compliance of the project.

Project Accounting

Accounting control of the project for fiscal and financial purposes.

Production Accounting

Specific financial control of filming for fiscal and audit purposes.

Legal Advice

Professional legal advisory services on contracts and copyright.

Office Expenses

Administrative expenses necessary for the functioning of the production company.

Post-production Accounting

Financial record of expenses incurred during the post-production phase.

Post-production Legal Management

Legal services for contracts and rights linked to post-production.

Budgetary Exercise Documentation

Financial reports of expenses incurred during production.

Invoice Archive

Fiscal documentation accrediting incurred expenses.

Contract Archive

Legal documentation accrediting exploitation rights of the work.

Post-production Audit

Financial and legal review of the post-production process.

Poster Design

Creation of graphic material for promotion of the work.

Public Relations

Public communication management and media positioning of the project.

Press Junkets

Marketing event organized to promote a movie before its release.

Bond

Financial guarantees to ensure compliance with contractual obligations of the production.

Screenwriters Hotel

Creative accommodation

Producers Hotel

Production accommodation

Casting Hotel

Casting department accommodation

Production Taxi

Local mobility

Transport Coordinator

Professional in charge of organizing routes, vehicles, and transfer logistics.

Drivers

Personnel in charge of driving vehicles assigned to production.

Vehicle Rental

Leasing of trucks, vans, and vehicles necessary to move equipment and personnel.

Fuel and Tolls

Operating expenses of vehicles used during production.

Cloud Storage

Scalable network infrastructure for the management, backup, and transfer of high-volume digital assets under security and redundancy protocols.

C. The ineligible expenses presented by individuals or legal entities, not susceptible to obtaining authorization for the stimulus, correspond to the following items:

Expense

Description of Expense

VAT (16%)

Value Added Tax.

It is a creditable tax. It does not form part of the real production cost for stimulus purposes.

General Accounting

Corporate accounting administration of the company (not the project).

It is considered a company operating expense ("Overhead"), not a direct cost of the movie.

Purchase of Fixed Assets

Acquisition of fixed assets.

Authorities only allow leasing. Purchase increases the producer's equity, not the quality of the work.

Off-set Catering

"Public relations" meals or meetings with talent.

Considered representation expense. Only on-set catering for documented crew is eligible.

Fines, Surcharges, and Updates

Fines, surcharges, or updates.

Public Relations

Communication management and media positioning.

Often considered a promotion/commercialization expense, not production (depends on the stage).

Exchange Differences

Losses due to fluctuation between Mexican Peso and Canadian Dollar.

It is a financial risk of the company. Funds usually fix the budget in one currency and do not cover devaluation.

Third-Party Personnel

Hiring of talent from countries outside the agreement (e.g., USA).

Violates the origin rule of the Co-production Agreement.

Drugs/Alcohol on Set

Expenses for "special attentions" or prohibited supplies.

Non-deductible concepts by law and expressly prohibited in expense verification manuals.

Salaries and Wages Related to the Project

Salaries or wages for personnel who are part of the company and participate in the working group that will carry out the investment project.

Expenses

Corporate office expenses not directly linked to the project.

Legal or accounting expenses related to the company structure and not to the project.

Expenses incurred outside national territory, unless guidelines allow exceptions.

Payments

Payments between related parties that are not at market value.

Payments that do not have valid fiscal proof.

Cash payments that do not comply with fiscal regulations.

Interest

Any interest payment.

Respectfully,

Mexico City, March 23, 2026.- Titular Representative of the Ministry of Finance and Public Credit, Lic. Carlos Gabriel Lerma Cotera .- Signature.- Titular Representative of the Ministry of Culture, Dr. Marina Núñez Bespalova .- Signature.- Titular Representative of the Mexican Institute of Cinematography, Mtra. Daniela Elena Alatorre Benard .- Signature.

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