RegAlertRule · SHCP · 27 Feb 2026 · DOF 5781123
Agreement of the Interinstitutional Committee for the Application of the Fiscal Incentive to Projects for Investment in the Production and Distribution of National Cinematography Regarding the Distribution of the Amount Granted During the 2025 Fiscal Year
The Interinstitutional Committee distributes a total of $750,000,000.00 MXN for national cinematographic production projects and $64,183,921.51 MXN for national cinematographic distribution projects under the EFICINE fiscal incentive for the 2025 fiscal year. The document lists 65 specific production projects and 58 distribution projects, identifying the beneficiary taxpayers and the authorized amounts for each. These distributions are based on allocations authorized during the first and second periods of 2025, incorporating remaining balances from the first period into the second.
DOF: 27/02/2026
AGREEMENT of the Interinstitutional Committee for the Application of the Fiscal Incentive to Projects for Investment in the Production and Distribution of National Cinematography by which the distribution of the amount granted during the fiscal year 2025 for the concept of the fiscal incentive referred to in Article 189, fifth paragraph, fraction IV of the Income Tax Law is made known.
Interinstitutional Committee for the Application of the Fiscal Incentive to Projects for Investment in the Production and Distribution of National Cinematography.
AGREEMENT OF THE INTERINSTITUTIONAL COMMITTEE FOR THE APPLICATION OF THE FISCAL INCENTIVE TO PROJECTS FOR INVESTMENT IN THE PRODUCTION AND DISTRIBUTION OF NATIONAL CINEMATOGRAPHY BY WHICH THE DISTRIBUTION OF THE AMOUNT GRANTED DURING THE FISCAL YEAR OF 2025 FOR THE CONCEPT OF THE FISCAL INCENTIVE REFERRED TO IN ARTICLE 189, FIFTH PARAGRAPH, FRACTION IV OF THE INCOME TAX LAW IS MADE KNOWN.
The Interinstitutional Committee for the Application of the Fiscal Incentive to Projects for Investment in the Production and Distribution of National Cinematography (Interinstitutional Committee), pursuant to Article 189, fifth paragraph, fraction IV of the Income Tax Law (LISR) and in compliance with Rule 6, subsection e) of the General Rules for the application of the Fiscal Incentive to Projects for Investment in the Production and Distribution of National Cinematography, published in the Official Gazette of the Federation on January 12, 2024 and modified by agreement published in the same official publication on January 7, 2025 and December 23, 2025 (General Rules), informs:
That during the fiscal year 2025, $750,000,000.00 (Seven hundred fifty million pesos 00/100 M.N.) were distributed for the concept of the Fiscal Incentive to Projects for Investment in the Production and Distribution of National Cinematography (EFICINE) for investment projects in national cinematographic production, and $64,183,921.51 (Sixty-four million one hundred eighty-three thousand nine hundred twenty-one pesos 51/100 M.N.) for investment projects in national cinematographic distribution. (1)
Below, the benefited taxpayers and the investment projects for which they were deserving of this benefit are indicated, as well as the amount of the fiscal incentive distributed in each case:
CONTRIBUTORS AND INVESTMENT PROJECTS IN NATIONAL CINEMATOGRAPHIC PRODUCTION BENEFITED
No.
Investment Project
Contributing Taxpayer
Authorized Amount
LUX NOCTIS
GRUPO AEROPORTUARIO DEL CENTRO NORTE, S.A.B. DE C.V.
$20,000,000.00
BAJO LA LUZ LA SOMBRA
CONAGRA FOODS MEXICO, S.A. DE C.V.
$4,307,000.00
CONSTRUCTORA E INMOBILIARIA PERINORTE, S.A. DE C.V.
$4,307,274.67
EL AÑO DEL GATO
OPERADORA DE MINAS E INSTALACIONES MINERAS, S.A. DE C.V.
$20,000,000.00
SALÓN DE BELLEZA
HENKEL CAPITAL, S.A. DE C.V.
$6,200,902.74
ALGÚN DÍA FALTARÁN SUBTÍTULOS
COPPEL, S.A. DE C.V.
$7,074,494.08
EL DESHIELO
CONAGRA FOODS MEXICO, S.A. DE C.V.
$5,353,600.86
SOÑAR CON MOMO
IMPCECO, S.A. DE C.V.
$14,266,123.64
LAVAR LA HERIDA
GEISHA QUERETARO, S. DE R.L. DE C.V.
$2,500,000.00
PHARMAGEN, S.A. DE C.V.
$1,105,063.63
LA OTRA ORILLA
ESTAFETA MEXICANA, S.A. DE C.V.
$4,215,000.00
EL DELIRIO DEL DARIÉN
PARCELMOBI, S.A. DE C.V.
$5,000,000.00
ESTAFETA MEXICANA, S.A. DE C.V.
$2,343,500.00
LAL ENERGIA LA LAGUNA II, S.A. DE C.V.
$3,656,500.00
ENERGIAS RENOVABLES VENTA III, S.A. DE C.V.
$475,000.00
LA MUJER QUE SOÑABA BAJO EL AGUA
CONSTRUCTORA E INMOBILIARIA PERINORTE, S.A. DE C.V.
$5,000,000.00
NUDILLOS
ILUMINACIÓN ESPECIALIZADA DE OCCIDENTE, S.A. DE C.V.
$14,000,000.00
RAKÁ
INMOBILIARIA 2003, S.A. DE C.V.
$7,923,949.53
PEZ LEON
CONAGRA FOODS MEXICO, S.A. DE C.V.
$6,032,123.00
AEROENLACES NACIONALES, S.A. DE C.V.
$10,000,000.00
SIGMA ALIMENTOS CENTRO, S.A. DE C.V.
$3,967,877.00
CÓMO SE HACE PARA VOLVER
CONSTRUCTORA E INMOBILIARIA PERINORTE, S.A. DE C.V.
$618,464.76
IMPCECO, S.A. DE C.V.
$5,733,876.36
PLUVIOSO, S.A. DE C.V.
LA PRIMAVERA DE LOS ANACORETAS
PARCELMOBI, S.A. DE C.V.
$4,000,000.00
LAL ENERGIA LA LAGUNA II, S.A. DE C.V.
$4,630,000.00
EL HIJO DEL SOL
AEROENLACES NACIONALES, S.A. DE C.V.
$10,000,000.00
VENADO AZUL
CASA DE BOLSA BBVA MÉXICO, S.A. DE C.V., GRUPO FINANCIERO BBVA MÉXICO
$20,000,000.00
LOS VIVOS
GRUPO AEROPORTUARIO DEL SURESTE, S.A.B. DE C.V.
KANSAS CITY SOUTHERN DE MÉXICO, S.A. DE C.V.
$13,000,000.00
EL INVENTARIO
PARCELMOBI, S.A. DE C.V.
$1,643,256.00
ANTES DE LA PALABRA
INMOBILIARIA FLOREAL, S.A. DE C.V.
$6,400,000.00
LA TRANSMIGRACIÓN DE LOS CUERPOS
GRUPO AEROPORTUARIO DEL SURESTE, S.A.B. DE C.V.
BARILLA MÉXICO, S.A. DE C.V.
$9,000,000.00
GERRESHEIMER QUERETARO, S.A.
$4,000,000.00
DESERT WEST
INMOBILIARIAS ALSUPER, S.A. DE C.V.
$9,500,000.00
OJOS QUE NO VEN (CORAZÓN QUE CORRE)
CANCÚN AIRPORT SERVICES, S.A. DE C.V.
$3,746,014.30
XSANT, S.A. DE C.V.
$1,500,000.00
¡SOY LÁZARO, VENGO A MATARTE!
PARCELMOBI, S.A.DE C.V.
$3,000,000.00
EL CALLEJÓN DEL BESO
SIGMA ALIMENTOS COMERCIAL, S.A. DE C.V.
$19,998,840.00
UNA MUCHACHA NORMAL
SIGMA ALIMENTOS CORPORATIVO, S.A. DE C.V.
$12,638,352.00
MALEFICARUM
AEROPUERTO DE MÉRIDA, S.A. DE C.V.
FRIO CONTROL, S.A. DE C.V.
$310,000.00
AFRICA EXPRESS
INTERCAM BANCO, S.A. INSTITUCIÓN DE BANCA MULTIPLE INTERCAM GRUPO FINANCIERO
$3,375,368.00
EL MAQUILLISTA
ENERGIAS RENOVABLES VENTA III, S.A. DE C.V.
$13,000,000.00
AEROPUERTO DE VERACRUZ, S.A. DE C.V.
AZUL VERDE
OPERADORA INBURSA DE FONDOS DE INVERSIÓN, S.A. DE C.V., GRUPO FINANCIERO INBURSA
$15,140,043.55
INÉS
GRUPO CIOSA, S.A.P.I. DE C.V.
$5,000,000.00
KANSAS CITY SOUTHERN DE MÉXICO, S.A. DE C.V.
$5,000,000.00
BETA SAN MIGUEL, S.A. DE C.V.
$4,000,000.00
ENERGIAS RENOVABLES VENTA III, S.A. DE C.V.
$6,000,000.00
IMPOSIBLE NO SOÑARTE*
SEGUROS INBURSA, S.A., GRUPO FINANCIERO INBURSA
$11,037,375.87
LAVAR LA HERIDA
LABORATORIOS LIOMONT, S.A. DE C.V.
$5,000,000.00
OPERACIÓN TRINEO
MEGA ALIMENTOS, S.A.P.I. DE C.V.
$8,000,000.00
ÁGATA
PEÑAFIEL BEBIDAS, S.A. DE C.V.
$12,000,000.00
CANCÚN AIRPORT SERVICES, S.A. DE C.V.
$5,000,000.00
EL CIELO MAÑANA
LABORATORIOS LIOMONT, S.A. DE C.V.
$5,700,000.00
PHARMAGEN, S.A. DE C.V.
$2,159,000.00
OWENS CORNING MÉXICO, S. DE R.L. DE C.V.
$8,141,000.00
YUKU NINU
OPERADORA DE REYNOSA, S.A. DE C.V.
$8,296,180.00
LIGERAS INSINUACIONES DEL COLOR ROJO
OPERADORA DE REYNOSA, S.A. DE C.V.
$3,927,954.86
REGRESA
TIP DE MÉXICO, S.A.P.I. DE C.V.
$3,901,472.17
ODISEA MEXICANA
AEROPUERTO DE CANCÚN, S.A. DE C.V.
$661,953.85
ADIÓS A SATÁN
OZ AUTOMOTRIZ, S. DE R.L. DE C.V.
$6,500,000.00
OZ AUTOMOTRIZ DE COLIMA, S. DE R.L. DE C.V.
$3,500,000.00
MOSAICO INMOBILIARIO, S.A. DE C.V.
$1,600,000.00
EXHIBIDORA MEXICANA CINEPOLIS, S.A. DE C.V.
RUTA AL SOL
AEROPUERTO DE MONTERREY, S.A. DE C.V.
$10,000,000.00
PARCELMOBI, S.A.DE C.V.
$1,100,000.00
LA CASA DE ANGEL
COPPEL, S.A. DE C.V.
$778,298.73
SAKLY, S.A. DE C.V.
LA BALADA DEL FENIX
CRYOINFRA S.A. DE C.V.
$20,000,000.00
LAS ANTIPRINCESAS
STEREOREY MÉXICO, S.A.
$2,074,184.31
LA PRENSA
AFORE INBURSA, S.A. DE C.V., GRUPO FINANCIERO INBURSA
$753,077.10
EN VUELO
AEROPUERTO DE VILLAHERMOSA, S.A. DE C.V.
$5,000,000.00
AEROPUERTO DE OAXACA, S.A. DE.C.V.
$1,000,000.00
KANSAS CITY SOUTHERN DE MÉXICO, S.A. DE C.V.
$2,000,000.00
LA DIVINA PROVIDENCIA
INMOBILIARIAS ALSUPER, S.A. DE C.V.
$5,500,000.00
FUGAZ O EL EFÍMERO TRAYECTO
QUÁLITAS COMPAÑÍA DE SEGUROS, S.A. DE C.V.
$20,000,000.00
EL HIJO DEL SOL
FICEIN UNION DE CREDITO SA DE CV
$2,000,000.00
LA FORMA DEL ABSURDO
TIP DE MÉXICO, S.A.P.I. DE C.V.
$8,550,000.00
MARIA ISABEL LAZO CORVERA
$4,000,000.00
EFFEM MEXICO INC Y COMPAÑIA, S. EN N.C. DE C.V.
$3,000,000.00
SERVICIO TURISTICOS GS, S.C.
$950,000.00
EL LENGUAJE DE LOS PÁJAROS
MEXICANA DE COBRE, S.A. DE C.V.
$17,985,483.94
MALEFICARUM
PROMOCION Y OPERACION, S.A. DE C.V
$8,000,000.00
EL VAMPIRO DE LA COLONIA ROMA
CONSERVAS LA COSTEÑA, S.A. DE C.V.
$20,000,000.00
CANCION PARA EL FUTURO
HERDEZ DEL FUERTE, S.A. DE C.V.
$3,000,000.00
GRUPO HERDEZ S.A.B. DE C.V.
$5,000,000.00
AEROPUERTO DE CANCÚN, S.A. DE C.V.
ACTINVER CASA DE BOLSA, S.A. DE C.V., GRUPO FINANCIERO ACTINVER
$5,000,000.00
TRES NOCHES NEGRAS
HERDEZ, S.A. DE C.V.
$3,000,000.00
AEROPUERTO DE CANCÚN, S.A. DE C.V.
$3,323,160.00
PALOMAREZ
PRODUCTOS ELÉCTRICOS Y FERRETEROS, S.A. DE C.V.
$79,500.00
PARCELMOBI, S.A.DE C.V.
$990,089.00
TIENDAS FIX, S. DE R.L. DE C.V.
$5,277,160.00
INMOBILIARIA SOLUCIONES FERRETERAS S DE RL DE CV
$900,000.00
LA PASCUALITA
HERDEZ, S.A. DE C.V.
$8,500,000.00
EXHIBIDORA MEXICANA CINEPOLIS, S.A. DE C.V.
$6,500,000.00
GRUPO AEROPORTUARIO DEL SURESTE, S.A.B. DE C.V.
$4,000,000.00
AEROPUERTO DE HUATULCO, S.A. DE C.V.
$1,000,000.00
LA TUMBA
McCORMICK DE MÉXICO, S.A. DE C.V.
$10,000,000.00
EFFEM MEXICO INC Y COMPAÑIA, S. EN N.C. DE C.V.
$6,000,000.00
PENGUIN RANDOM HOUSE GRUPO EDITORIAL, S.A. DE C.V.
$1,000,000.00
AON RISK SOLUTIONS, AGENTE DE SEGUROS Y DE FIANZAS SA DE CV
$3,000,000.00
DE NOCHE
MINERA MÉXICO, S.A. DE C.V.
$20,000,000.00
YO SOY MI CASA
TRUPER SERVICIOS, S.A. DE C.V.
$9,280,578.89
RARARA
EFFEM MEXICO INC Y COMPAÑIA, S. EN N.C. DE C.V.
$4,000,000.00
IBERDROLA GENERACION MEXICO, S.A. DE C.V.
$2,339,974.12
DELIVERY
AEROPUERTO DE MONTERREY, S.A. DE C.V.
$10,000,000.00
ELECTRONICA STEREN, SA DE CV
$10,000,000.00
ESCAPE DEL PLANETA TIERRA
DANONE DE MÉXICO, S.A. DE C.V.
AEROPUERTO DE CANCÚN, S.A. DE C.V.
$4,000,000.00
AEROPUERTO DE VILLAHERMOSA, S.A. DE C.V.
$1,000,000.00
EFFEM MEXICO INC Y COMPAÑIA, S. EN N.C. DE C.V.
$6,000,000.00
ZAPATA CAMIONES, S.A. DE C.V.
$2,000,000.00
IMPOSIBLE NO SOÑARTE
SEGUROS INBURSA, S.A., GRUPO FINANCIERO INBURSA
$4,730,933.03
TOTAL
$750,000,000.00
CONTRIBUTORS AND INVESTMENT PROJECTS IN NATIONAL CINEMATOGRAPHIC DISTRIBUTION BENEFITED
No.
Investment Project
Contributing Taxpayer
Authorized Amount
LA LIBERTAD DE FIERRO
OZ AUTOMOTRIZ, S. DE R.L. DE C.V.
$800,000.00
HILANDO SONES
ESTAFETA SERVICIOS DE APOYO, S.A DE C.V.
$970,000.00
LA RAYA
CANCÚN AIRPORT SERVICES, S.A DE C.V.
$900,000.00
MUESTRA ITINERANTE DE CINE POR LA IDENTIDAD (MI CINE, SEGUNDA EDICION)
ILUMINACION ESPECIALIZADA DE OCCIDENTE, S.A. DE C.V.
$1,094,971.18
TIENDAS FIX, S. DE R.L. DE C.V.
$905,028.82
NÓMADAS DE LA 57
TRANSPORTADORA TAURUS, S.A. DE C.V.
$1,600,753.08
FORMAS DE ATRAVESAR UN TERRITORIO
OPERADORA DE REYNOSA, S.A. DE C.V.
$1,350,000.00
UN MUNDO MEJOR
PARCELMOBI, S.A. DE C.V.
$766,655.00
EL ÚLTIMO VIAJE*
OPERADORA DE REYNOSA, S.A. DE C.V.
$650,000.00
COSMOS
CANCÚN AIRPORT SERVICES, S.A DE C.V.
$790,000.00
MI PECHO ESTA LLENO DE CENTELLAS
AEROPUERTO DE OAXACA, S.A. DE C.V.
$800,000.00
MI NO LUGAR
FICEIN UNION DE CREDITO, S.A. DE C.V.
$518,805.84
GRANJAS INTEGRADAS, S.A. DE C.V.
$1,474,180.16
PERSEVERANCIA. UN ENSAYO DOCUMENTAL SOBRE TOMAS SANCHEZ
COPPEL, S.A. DE C.V.
$837,980.00
LACHATAO
AEROPUERTO DE VERACRUZ, S.A. DE C.V.
$800,000.00
DOQUMENTA TRAVESIAS
AEROPUERTO DE VILLAHERMOSA, S.A. DE C.V.
$1,316,680.00
LOS HIJOS DE LA COSTA
MITESQ MEXICANO, S.A. DE C.V.
$800,000.00
LOS DEMONIOS DEL AMANECER
AEROPUERTO DE OAXACA, S.A. DE C.V.
$900,000.00
EL MONSTRUO DE XIBALBÁ
AEROPUERTO DE MÉRIDA, S.A. DE C.V.
$900,000.00
DESPUES
PARCELMOBI, S.A. DE C.V.
$1,200,000.00
UNA HISTORIA DE AMOR Y GUERRA
CORPORATIVO TELEVISA, S.A. DE C.V.
$1,500,000.00
TESIS SOBRE UNA DOMESTICACIÓN
AEROPUERTO DE CANCÚN, S.A. DE C.V.
$1,700,000.00
DEDO DE NOVIA
PENGUIN RANDOM HOUSE GRUPO EDITORIAL, S.A. DE C.V.
$760,000.00
EL CLUB PERFECTO
VALLE REDONDO, S.A. DE C.V.
$2,000,000.00
DULCE MUERTE
TIENDAS FIX, S. DE R.L. DE C.V.
$804,854.00
DIOSES DE MEXICO*
GENESYS TELECOMMUNICATIONS LABORATORIES, S. DE R.L. DE C.V.
$1,153,042.00
BINNIZÁ, LOS SERES DE LAS NUBES
LA COSMOPOLITANA, S.A. DE C.V.
$645,641.38
MICE MEXICO, MUESTRA INFANTIL DE CINE EDUCATIVO
PENSIONES INBURSA, S.A., GRUPO FINANCIERO INBURSA
$1,354,433.48
EL CINE A LA ESCUELA:8A EDICIÓN BACHILLERATOS
COPPEL, S.A. DE C.V.
$1,999,956.19
REBELADAS
CONSUBANCO, S.A., INSTITUCIÓN DE BANCA MÚLTIPLE
$1,052,335.92
EL DIABLO FUMA (Y GUARDA LAS CABEZAS DE LOS CERILLOS QUEMADOS EN LA MISMA CAJA)
AEROPUERTO DE CANCÚN, S.A. DE C.V.
$292,400.00
AEROPUERTO DE VILLAHERMOSA, S.A. DE C.V.
$680,000.00
EL ÚLTIMO VIAJE
TRANSPORTADORA TAURUS SA DE CV
$240,000.00
DOS ESTACIONES
CONSUBANCO, S.A., INSTITUCIÓN DE BANCA MÚLTIPLE
$947,664.08
VIAJE AL PAIS DE LOS TARAHUMARAS
BANCO MONEX, S.A. INSTITUCIÓN DE BANCA MÚLTIPLE MONEX, GRUPO FINANCIERO MONEX
$1,000,000.00
ACTINVER CASA DE BOLSA SA DE CV GRUPO FINANCIERO
$200,000.00
LI CHAM
INMOBILIARIA 2003 S.A. DE C.V.
$1,080,000.00
EL FIN DE LAS PRIMERAS VECES
STUFFACTORY, S.A. DE C.V.
$500,000.00
UNDERDOGS. BREAKING LA VIDA
STEREOREY MÉXICO, S.A.
$1,298,350.80
CAFE CHAIREL
PRODUCTOS ELECTRICOS Y FERRETEROS, S.A. DE C.V.
$1,413,208.80
II DOCTUBRE PRESENTA
ALLIANZ MÉXICO, S.A., COMPAÑÍA DE SEGUROS
$1,003,468.32
LOS AÑOS DE FIERRO
TIP AUTO, S.A. DE C.V. S.O.F.O.M. E.N.R.
$800,000.00
ALLÁ
CARIBBEAN LOGISTICS, S.A DE C.V.
$500,000.00
CANCÚN AIRPORT SERVICES, S.A DE C.V.
$310,000.00
AEROPUERTO DE OAXACA, S.A. DE C.V.
$248,426.98
CHOCOBAR
TIP AUTO, S.A. DE C.V. S.O.F.O.M. E.N.R.
$884,000.00
LAS HIJAS DEL VIENTO
EFFEM MEXICO INC Y COMPAÑIA, S. EN N.C. DE C.V.
$611,948.00
POLA WEISS DOCUMENTAL
INVERSORA BURSÁTIL, S.A. DE C.V., CASA DE BOLSA, GRUPO FINANCIERO INBURSA
$904,962.40
SINAHAL, SEÑORA DE LOS PARTOS
CREACIONES INMOBILIARIAS EXCLUSIVAS, S. DE R.L. DE C.V.
$500,000.00
UN REINO PARA TODOS NOSOTROS
INBURSA SEGUROS DE CAUCIÓN Y FIANZAS, S.A., GRUPO FINANCIERO INBURSA
$2,000,000.00
LA INQUIETUD DEL BOSQUE
MEXICO INFRASTRUCTURE PARTNERS FF, S.A.P. I. DE C.V.
$400,000.00
MÉXICO INFRAESTRUCTURE PARTNERS II, S.A.P.I. DE C.V.
$950,000.00
DOCSMX PRESENTA: MIRADOR, HISTORIAS SIN FRONTERA
ALLIANZ MÉXICO, S.A., COMPAÑÍA DE SEGUROS
$996,531.68
CON ALMA
95/24 MEXICO S DE RL DE CV
$700,000.00
VOCES DEL CINE MEXICANO
INMOBILIARIA SOLUCIONES FERRETERAS, S. DE R.L. DE C.V.
$1,912,840.00
MUESTRA OAXACA, 2DA EDICIÓN
MAZDA MOTOR DE MÉXICO, S. DE R.L. DE C.V.
$1,211,156.00
BEM Y YO
DELPHINUS BLUE PLANET, S.A.P.I. DE C.V.
$1,800,000.00
LA VIRGEN DE LA TOSQUERA
AEROPUERTO DE VERACRUZ, S.A. DE C.V.
$1,200,000.00
GRUPO AEROPORTUARIO DEL SURESTE, S.A.B. DE C.V.
$423,234.40
TUS DOS MUERTOS
GRUPO AEROPORTUARIO DEL SURESTE, S.A.B. DE C.V.
$1,541,569.00
HIJO DE FAMILIA
SCALA HIGHER EDUCATION, S.C.
$1,150,104.69
JUANA
CUPRUM SA DE CV
$1,120,000.00
O ULTIMO AZUL
CUPRUM SA DE CV
$880,000.00
OBISPO ROJO
CREACIONES INMOBILIARIAS EXCLUSIVAS
$500,000.00
GERRY ADAMS: UN HOMBRE DE BALLYMURPHY, SESENTA AÑOS DE ACTIVISMO
MAZDA MOTOR DE MÉXICO, S. DE R.L. DE C.V.
$788,844.00
COCODRILOS
SCALA HIGHER EDUCATION, S.C.
$849,895.31
TOTAL
$64,183,921.51
Sincerely,
Mexico City, February 18, 2026. - The Substitute Representative of the Ministry of Finance and Public Credit, Víctor Hugo Núñez Martínez. - Initials. - The Substitute Representative of the Tax Administration Service, Rogelio Alger González Garduño. - Initials. - The Substitute Representative of the Ministry of Culture, Dinorath Ramírez González. - Initials. - The Titular Representative of the Mexican Cinematography Institute, Daniela Elena Alatorre Benard. - Initials.
Pursuant to Article 22, fraction IV, subsections a) and b) of the Federal Revenue Law for the fiscal year 2025, in substitution of Article 189, fifth paragraph, fraction II of the LISR, the total amounts of the Fiscal Incentive to be distributed among the applicants for the benefit are as follows: $750 million pesos for investment projects in national cinematographic production and $65 million pesos for investment projects in the distribution of national cinematographic films.
The Interinstitutional Committee, during the first period of 2025, authorized the amount of $375,000,000.00 (Three hundred seventy-five million pesos 00/100 M.N.) for investment projects in national cinematographic production, assigning the entire amount to be distributed in the period. Likewise, the Interinstitutional Committee during the first period of 2025 authorized the amount of $29,293,024.94 (Twenty-nine million two hundred ninety-three thousand two hundred twenty-four pesos 94/100 M.N.) for investment projects in national cinematographic distribution, leaving a remainder of the amount to be distributed in the period of $3,206,975.06 (Three million two hundred six thousand nine hundred seventy-five pesos 06/100 M.N.)
Pursuant to Rule 18, last paragraph of the General Rules, the remainder of the amount to be distributed in the first period of 2025 for investment projects in national cinematographic distribution was considered within the amount to be distributed in the second period of the same fiscal year.
The Interinstitutional Committee in the second period of 2025 authorized the amount $375,000,000.00 (Three hundred seventy-five million pesos 00/100 M.N.) for investment projects in national cinematographic production and an amount of $34,890,896.57 (Thirty-four million eight hundred ninety thousand eight hundred ninety-six pesos 57/100 M.N.) for investment projects in national cinematographic distribution; therefore, the amount to be distributed in 2025 for the concept of the Fiscal Incentive to Projects for Investment in National Cinematographic Production was fully assigned. However, in National Cinematographic Distribution there was a remainder of the total amount to be distributed of $816,078.49 (Eight hundred sixteen thousand seventy-eight pesos 49/100 M.N.).
In accordance with the above, the final amount distributed for investment projects in national cinematographic production and distribution is the sum of the amounts presented in the table of this Agreement.
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“compliance with Rule 6, subsection e) of the General Rules for the application of the Fiscal Incentive... published in the Official Gazette of the Federation on January 12, 2024”
- Law of 2025Not in RegAlert
“Pursuant to Article 22, fraction IV, subsections a) and b) of the Federal Revenue Law for the fiscal year 2025”
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