Regulatory Alerts2025-02-07 | DOF 5748654Added
Agreement Modifying the General Rules for the Application of the Fiscal Incentive for Investment Projects in National Theatrical Production, National Literary Works Publishing, Visual Arts, Dance, and Concert and Jazz Music
The Interinstitutional Committee modifies specific articles of the General Rules for the Fiscal Incentive for Investment Projects in the Arts (EFIARTES). Key changes include adjusting the national expenditure and Mexican workforce thresholds for theatrical, literary, visual arts, dance, and music projects, and updating procedural timelines for INBAL evaluations and taxpayer document submissions. The agreement also introduces new reporting obligations for investment projects and establishes that the rules enter into force the day after publication in the Official Gazette of the Federation.
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DOF: 07/02/2025
AGREEMENT modifying the General Rules for the Application of the Fiscal Incentive for Investment Projects in National Theatrical Production; in the Editing and Publication of National Literary Works; of Visual Arts; Dance; Music in the Specific Fields of Orchestra Direction, Instrumental and Vocal Execution of Concert and Jazz Music.
Interinstitutional Committee for the Application of the Fiscal Incentive for Investment Projects in National Theatrical Production; in the Editing and Publication of National Literary Works; of Visual Arts; Dance; Music in the Specific Fields of Orchestra Direction, Instrumental and Vocal Execution of Concert and Jazz Music.
The Interinstitutional Committee for the Application of the Fiscal Incentive for Investment Projects in National Theatrical Production; in the Editing and Publication of National Literary Works; of Visual Arts; Dance; Music in the Specific Fields of Orchestra Direction, Instrumental and Vocal Execution of Concert and Jazz Music, based on the provisions of Article 190, fourth paragraph, fraction IV 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 for investment projects in national theatrical production; in the editing and publication of national literary works; of visual arts; dance; music in the specific fields of orchestra direction, instrumental and vocal execution of concert and jazz music
SOLE. The rules 1, fraction XXII, numeral 1 and 2, fraction XXIII, subsections a) and b); 9, fraction V, fourth paragraph; 10, subsection c); 11, third paragraph, fraction III; 15, fifth paragraph, fraction IV; 28, subsections b) and c); are REFORMED; Rule 15 is ADDED a seventh paragraph to fraction V, shifting the subsequent ones in their order, to read as follows:
Chapter I. Definitions
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I. to XXII ...
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That production expenses are incurred in national territory in more than 80% and that the creative body and/or work team as a whole is of Mexican nationality in more than 70%;
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That the expenses of the investment project, in the case of international co-production, are incurred in national territory and represent more than 60% of the total cost thereof and that the creative body and/or work team as a whole is of Mexican nationality in more than 60%, and
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XXIII. ...
a) Visual Arts: to the production, and/or dissemination of exhibitions and/or artistic interventions, in addition to programming in non-profit visual arts exhibition spaces.
b)
Dance: to the mounting of choreographic works, which will consider the stages of premiere (creation of new work and/or reinterpretation of existing work), repertory season, rescue of historical work, programming of scenic spaces and/or national circulation.
c) to e) ...
XXIV. to XXX ...
Chapter II. Of the Committee
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Chapter III. Of the large-format investment projects
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I. to V. ...
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Music.
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Except opera with a minimum of 4 presentations
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Chapter IV. Of the procedure for granting the EFIARTES
Section I. Of the registration procedure in the Online System
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a) to b) ...
c) The start date of the period of fifty-five business days counted from the date referred to in the previous subsection, for INBAL to evaluate and remit the evaluations carried out to the Technical Secretariat.
d) to i) ...
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I. to II ...
III. Not being in the circumstances referred to in Articles 69-B, fourth and eighth paragraphs and 69-B Bis, eighth paragraph of the Federal Tax Code.
IV. to V ...
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to 14. ...
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I. to III ...
IV. Not being 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. ...
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Once the acknowledgment referred to in the previous paragraph is received, the Technical Secretariat, within a period not exceeding 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 for Investment Projects in National Theatrical Production; in the Editing and Publication of National Literary Works; of Visual Arts; Dance; Music in the Specific Fields of Orchestra Direction, Instrumental and Vocal Execution of Concert and Jazz Music, and in the event that any inconsistency results, the interested Taxpayers will be required via notification to present again the documents or information that presented any inconsistency within a period of three natural days, subsequent to the receipt of the notification. In the event that the taxpayers do not present the information or documentation referred to in this paragraph in a timely and proper manner, they shall be deemed not presented.
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Section II. Of the evaluation process of the applications
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Section III. Of the authorization of the projects
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Chapter V. Of the contributions and obligations of the contributing taxpayers and the companies responsible for the investment project.
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to 27. ...
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a) ...
b) Semi-annual reports on the progress of the Investment Project within the first 15 natural days of the months of January and July of each fiscal year and until concluding with the last presentation, exhibition and/or intervention.
c) Initial report consisting of a notice in free writing, within fifteen natural days following the start date of the presentations and/or exhibition, for the disciplines of visual arts, dance, music and theater.
d) to e) ...
- to 32. ...
Chapter VI. Of the causes and of the procedure for revocation of the authorization for the application of the EFIARTES
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TRANSITORY
SOLE.
- This Agreement will enter into force the day after its publication in the Official Gazette of the Federation.
Respectfully,
Mexico City, February 5, 2025.- President and substitute representative of the Secretariat of Finance and Public Credit, Karina Ramírez Arras.- Signature.- Representative of the Tax Administration Service, Alán Villela López.- Signature.- Representative of the Secretariat of Culture, Marina Núñez Bespalova.- Signature.- Representative of the National Institute of Fine Arts and Literature, Alejandra de la Paz Nájera.- Signature.
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