Regulatory Alerts2025-01-07 | DOF 5746746Added
Agreement Modifying the General Rules for the Application of the Fiscal Incentive to Projects for Investment in the Production and Distribution of National Cinematographic Works
The Inter-institutional Committee modifies Articles 1, 8, 9, 10, 11, 13, 15, 16, 18, 19, 27, 28, 30, and 33 of the General Rules for the Fiscal Incentive to Projects for Investment in the Production and Distribution of National Cinematographic Works. The amendments define eligible film festivals for exhibition, establish specific registration periods for responsible companies and interested taxpayers, set a 35-day evaluation deadline for IMCINE, and introduce new provisions regarding the handling of incomplete documentation and the solidary responsibility of companies for taxpayer contributions. These rules enter into force the day after their publication in the Official Gazette of the Federation.
DOF: 07/01/2025
AGREEMENT modifying the General Rules for the Application of the Fiscal Incentive to Projects for Investment in the Production and Distribution of National Cinematographic Works
Inter-institutional Committee for the Application of the Fiscal Incentive to Projects for Investment in the Production and Distribution of National Cinematographic Works.
The Inter-institutional Committee for the Application of the Fiscal Incentive to Projects for Investment in the Production and Distribution of National Cinematographic Works, pursuant to Article 189, fifth paragraph, fraction V of the Income Tax Law, has deemed it appropriate to issue the following:
AGREEMENT MODIFYING THE GENERAL RULES FOR THE APPLICATION OF THE FISCAL INCENTIVE TO PROJECTS FOR INVESTMENT IN THE PRODUCTION AND DISTRIBUTION OF NATIONAL CINEMATOGRAPHIC WORKS
SINGLE. The rules 1, subsections k) and p); 8 subsection g); 9, paragraphs, first fractions I and II, second, third fraction III, fifth; 11; 13; 15; 16 first paragraph; 19 second paragraph; 27 paragraphs first subsection c) fractions iii and iv, second, third; 28 first paragraph subsection c), 30 paragraphs third and eighth; 33 first paragraph subsection b); are REFORMED; rules 10 with a second paragraph; 18 with a second paragraph to fraction II, are ADDED, to read as follows:
I. Definitions
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a) to j)
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k)
Exhibition: the public screening of the film in its final professional format in paid screenings within the regular programming of cinema halls and at film festivals. For the purposes of this subsection, the film festivals are the following: Guadalajara International Film Festival (FICG), Guanajuato International Film Festival (GIFF), Morelia International Film Festival (FICM), Los Cabos International Film Festival, Ambulante, UNAM International Film Festival (FICUNAM), Mexico City International Documentary Film Festival (DocsMX) and Monterrey International Film Festival (FICMonterrey) and category A international festivals, according to the International Federation of Film Producers Associations (FIAPF).
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l) to o)
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p) IMCINE Website: the website with address www.imcine.gob.mx.
q) to ab)
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II. Of the Committee
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a) to f)
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g) Notify the agreements, resolutions and any other communication to the companies responsible for the investment projects in the production or distribution of national cinematographic works and to the interested taxpayers and contributors, as the case may be, in the terms set forth in these rules, as well as to remit to the authorities that, according to their attributes and powers, are competent, the promotions, notifications and other requirements carried out by administrative or judicial authorities at the Committee, related to the fiscal incentive, for their attention, and
h)
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III. Of the procedure for the granting of fiscal incentives
III.1. Of the registration process in the Online System
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I. The first period, comprised between 00:00 hours, Central Time, on January 15 until 18:00 hours, Central Time, on January 30.
II. The second period, comprised between 00:00 hours, Central Time, on June 15 until 18:00 hours, Central Time, on June 30.
The company responsible for the investment project in the production or distribution of national cinematographic works will enter the Online System and fill out the application form with information related to the company itself and to the investment project; in addition, it must attach, in the corresponding section, the digitized documents defined in these rules, as well as in the Guidelines and Requirements for the Evaluation of Investment Projects in the Production or Distribution of National Cinematographic Works, which will be published on the websites of the SC, IMCINE, SHCP and SAT.
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I. to II. ...
III. Not be in the circumstances referred to in articles 69-B, fourth and eighth paragraphs and 69-B Bis, ninth paragraph of the Federal Tax Code.
IV. to VI.
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The company responsible for the investment project in the production or distribution of national cinematographic works will sign through its e.firma the voluntary declaration and under oath, that the data and documents uploaded and registered in the Online System are lawful, reliable, verifiable, that it is up to date in the fulfillment of its tax obligations; and that it has read and accepts the terms and conditions set forth in these rules, in the Guidelines and Requirements for the Evaluation of Investment Projects in the Production or Distribution of National Cinematographic Works of the responsible companies to request the fiscal incentives published on the websites of the SC, IMCINE, SHCP and SAT, understanding that its non-compliance may imply the revocation of the incentive authorization.
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Investment projects in the production or distribution of national cinematographic works whose documentation has not been presented complete in accordance with what is established in the Guidelines and Requirements for the Evaluation of Cinematographic Investment Projects, with prior review by IMCINE, will not be evaluated by the CE.
- IMCINE, through the CE, will analyze and evaluate the artistic, cultural and cinematographic merits as well as the viability of the investment projects presented, in accordance with the Guidelines and Requirements for the Evaluation of Investment Projects in the Production or Distribution of National Cinematographic Works, as the case may be.
For this purpose, IMCINE will send to the CE the investment projects in the production or distribution of national cinematographic works referred to in rule 9, so that it issues its recommendation regarding the artistic, cultural and cinematographic merits as well as their viability.
Investment projects that in the immediately preceding period have been included in the List of projects susceptible to authorization referred to in rule 1, subsection m) and have not benefited from the application of the fiscal incentive, may send their application again, and IMCINE will take into consideration for its evaluation the recommendation issued in the immediately preceding period by the CE.
The evaluation of the investment projects in the production or distribution of national cinematographic works referred to in the previous paragraph will be valid for two subsequent periods: in the period in which it is issued and the immediately following one.
IMCINE will have thirty-five business days counted from the date of sending of the applications by the Technical Secretariat of the Committee, to evaluate the investment projects. At the end of this period, IMCINE must send the respective evaluations to the Technical Secretariat.
The evaluation that IMCINE prepares on the investment project in the production or distribution of national cinematographic works in question must specify whether the investment project meets the artistic, cultural and cinematographic merits, as well as the necessary viability to be included in the list referred to in subsection m) of rule 1. Likewise, IMCINE will indicate the amount referred to in subsection o) of rule 1.
The Committee will take note of the foregoing, in accordance with the Guidelines and Requirements for the Evaluation of the Investment Projects cited in the first paragraph of this rule.
The evaluation issued by IMCINE on the investment projects will not be binding for the Committee.
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- Taxpayers interested in contributing to any of the projects contained in the List of investment projects in the production or distribution of national cinematographic works susceptible to authorization referred to in rule 1 subsection m) must register through the Online System, in two periods per fiscal year according to the following:
I. First period, comprised between 00:00 hours, Central Time, on April 7 until 18:00 hours, Central Time, on April 30.
II. Second period, comprised between 00:00 hours, Central Time, on September 11 until 18:00 hours, Central Time, on October 4.
Taxpayers interested in supporting an investment project in the production or distribution of national cinematographic works must enter the Online System and choose to select the project or projects contained in the list of investment projects referred to in rule 1 subsection m).
Once the investment project in the production or distribution of national cinematographic works has been selected, they must fill out the application form and attach, in the corresponding section, the digitized documents defined in these rules, as well as in the General Requirements of interested taxpayers to request the EFICINE that will be published on the websites of the SC, IMCINE, SHCP and SAT.
Interested taxpayers must comply with the following:
I. Indicate their Federal Taxpayer Registry key.
II. In the case of having authorization for installment payment of omitted contributions and their accessories, interested taxpayers will declare that they have not incurred in the revocation causes referred to in article 66-A, fraction IV of the Federal Tax Code, during the fiscal year immediately preceding that in which the fiscal incentive is intended to be applied.
III. Be up to date in the fulfillment of their tax obligations in terms of article 32-D of the Federal Tax Code.
IV. Not be in the circumstances referred to in articles 69-B, fourth and eighth paragraphs and 69-B Bis, ninth paragraph of the Federal Tax Code.
V. Not have incurred in previous exercises in any of the revocation causes provided for in these rules.
VI. Not have filed a defense measure or any other administrative or jurisdictional procedure, promoted against a resolution of the Committee, except if they withdraw from them before entering the application.
Interested taxpayers will sign through their e.firma the voluntary declaration and under oath that the data and documents uploaded and registered in the Online System are lawful, reliable, verifiable, that they are up to date in the fulfillment of their tax obligations; and that they have read and accept the terms and conditions set forth in these rules, in the Guidelines and requirements for the evaluation of investment projects in the production or distribution of national cinematographic works and in the general requirements of interested taxpayers to request the fiscal incentives published on the websites of the SC, IMCINE, SHCP and SAT, understanding that its non-compliance may imply the revocation of the incentive authorization, and in its case, that they have not incurred in the revocation causes referred to in article 66-A, fraction IV of the Federal Tax Code, during the fiscal year immediately preceding that in which the fiscal incentive is intended to be applied.
After the above, an email will be sent to the responsible company informing it about the interested taxpayers contributing to the investment project in the production or distribution of national cinematographic works and the corresponding amounts.
Prior to the closing of the registration period for interested taxpayers referred to in this rule, the responsible company must enter the Online System to verify the amount proposed by the interested taxpayer and, if in agreement, must sign the voluntary declaration through its e.firma as a solidary responsible with the interested taxpayer or taxpayers, regarding the obligation established in rule 34, first paragraph.
Once the voluntary declaration is received by the responsible company in the Online System, an email will be sent to the address manifested in its registration by the interested taxpayer in which the acceptance of the responsible company of the corresponding investment project will be confirmed.
The registration of interested taxpayers through the Online System will be formalized and considered received, only when said application is duly signed through its e.firma. Once the previous procedure is carried out, the Online System will generate the receipt with digital seal, which will contain, among other data, date, time, name of the project and reception folio assigned by the Online System.
Once the receipt referred to in the previous paragraph is received, the Technical Secretariat within a period that will not exceed 35 business days, will review that the documents presented by the Interested Taxpayers meet the requirements requested in the fifth paragraph of this rule and numeral II, Sections A and B of the General Requirements of Interested Taxpayers to request the Fiscal Incentive to Projects for Investment in the Production and Distribution of National Cinematographic Works, and in case any inconsistency results, they will be required via notification to the Interested Taxpayers to present again the documents or information that presented some inconsistency within a period of three natural days, subsequent to the receipt of the notification. In case the taxpayers do not present the information or documentation referred to in this paragraph in time and form, they will be considered not presented.
Once the registration period in the Online System has concluded, as well as the process referred to in paragraphs ninth and tenth of this rule, interested taxpayers cannot, by any means, send additional information.
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- The correct filling out of the application and the proper integration of the documentation attached through the Online System, in terms of what is provided in rules 9 and 13 of these rules, of the Guidelines and Requirements for the Evaluation of Investment Projects in the Production or Distribution of National Cinematographic Works, referred to in rule 13, first paragraph to request and follow up on the fiscal incentives published on the websites of the SC, IMCINE, SHCP and SAT, are the responsibility of the responsible company of the investment project in production and distribution applicant and of the interested taxpayer. The reception that is made in the Online System of the application and other documentation does not prejudge its content nor the fulfillment of the obligations of the applicants, nor constitutes an evaluation and/or acceptance for obtaining the fiscal incentive.
III.2. Of the evaluation process of the applications
- According to the number of projects presented in each period, groups will be formed that will evaluate a certain number of projects, in accordance with what is defined in the Guidelines and Requirements for the Evaluation of Investment Projects in the Production or Distribution of National Cinematographic Works.
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I.
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II. ...
Projects that during the first period referred to in rule 9, first paragraph, fraction I, of these rules have benefited from the fiscal incentive in an amount less than requested, due to the fact that the available limit to distribute referred to in article 189, fraction II, second paragraph of the Income Tax Law was reached, may request for the second period referred to in said rule, in its first paragraph, fraction II, the amount that was not granted to them, presenting only through the online system, the information and updated documentation referred to in rule 9, third paragraph, fractions I, II, III, IV and V of these rules, Chapter II of the Guidelines and Requirements for the Evaluation of EFICINE Production Projects and Chapter II of the Guidelines and Requirements for the Evaluation of EFICINE Distribution Projects.
III.
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III.3 Of the authorization of the projects
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Likewise, it will notify the contributing taxpayers and the company responsible for the investment project in the production or distribution of national cinematographic works that corresponds, the authorization of the fiscal incentive issued by the Committee, within a period that will not exceed fifteen business days counted from the publication referred to in the previous paragraph.
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IV. Of the contributions and obligations of the contributing taxpayers and the companies responsible for the investment project in the production or distribution of national cinematographic works
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a) to b)
c)
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i. to ii.
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iii. The laboratory or place of storage of the corresponding negative or its professional digital equivalent.
iv. The title of the corresponding cinematographic film.
With the notice referred to in this subsection, a technical sheet of the national cinematographic production must be sent together according to the characteristics established for such effect in the Guidelines of obligations containing the information relative to the script, the production, the company responsible for the investment project, the direction, the photography, the editing, the sound design, the musicalization, the art direction, the production companies, the casting of main characters and the final cost of the same.
Upon concluding the investment project in national cinematographic production, the responsible company must have its final copy for exhibition and attend to matters related to the preservation of the cinematographic work, in accordance with the formats and requirements established for such effect in the corresponding Guidelines of obligations.
d)
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a) to b)
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c) Final report: it will be presented within sixty business days following the date of conclusion of the distribution project. Said report must contain what is indicated in the Guidelines of obligations.
Non-compliance with the obligations established in this rule within the deadlines indicated implies the updating of the revocation cause established in rule 33, subsection e) of these general rules.
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The report must contain the registration number before the SAT of the public accountant who issues it and, if applicable, the name of the firm to which it belongs.
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Modifications to the financial scheme and/or budget in international co-productions must respect the percentages established in subsection u), rule 1, of these rules.
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V. Of the causes and of the procedure for the revocation of the authorization for the application of the fiscal incentive
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a)
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b) The distributing company that does not comply with the exhibition in commercial, cultural or mixed circuits of the national cinematographic film or films in the terms established in the Guidelines and Requirements for the Evaluation of Projects for Cinematographic Distribution, according to what is provided in the third paragraph of rule 18, except for causes not attributable to the company responsible for the investment project in the distribution of national cinematographic works. In its case, this must prove said causes before the Committee within fifteen business days following the end of the mentioned deadline.
c) to e)
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TRANSITORY
SINGLE. - These Rules will enter into force the day following their publication in the Official Gazette of the Federation.
Respectfully,
Mexico City, December 24, 2024.- Head of the Tax Revenue Policy Unit, Karina Ramírez Arras.- Signature.- Undersecretary of Cultural Development of the Ministry of Culture, Marina Núñez Bespalova.- Signature.- Central Administrator of Legal Support and Normativity for Large Taxpayers of the Tax Administration Service, Irene Salomo Rojas.- Signature.- General Director of IMCINE, Daniela Elena Alatorre Benard.- Signature.
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