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INCENTIVES & LEGAL FRAMEWORK

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Audiovisual Incentives and Investment in Colombia:

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A Clear and Reliable Environment for Investment

Colombia has developed a solid legal framework to promote both national and foreign investment in the audiovisual industry, offering legal certainty, transparency, and clear rules for producers and investors.

Our company supports projects throughout the entire process, from initial structuring to execution and completion.​​​​​​​​​

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Audiovisual Incentives:

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Productions that film in Colombia may access economic incentives in the form of cash rebates, applicable to eligible audiovisual and logistical expenses incurred in the country, provided they meet the legal requirements.

These incentives apply to:

  • International productions

  • Co-productions

  • National productions with foreign investment

Foreign Investment and Co-Productions:

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Colombia allows and actively promotes foreign direct investment in audiovisual projects through transparent and regulated frameworks.

International co-productions benefit from:

  • Legal recognition

  • Access to incentives

  • Rights protection

  • Clear return structures

Our team advises international partners to ensure efficient and secure implementation.

Comprehensive Support

We provide:

  • Local executive production

  • Incentive and rebate management

  • Legal and financial structuring

  • Coordination with public and private entities

  • Budget transparency and cost control

Our goal is to allow creative and financial partners to focus on what matters most:
producing high-quality cinema and series.

A Sustainable Model for the Industry:

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Each production we support not only generates content, but also strengthens:

  • Local talent

  • Audiovisual infrastructure

  • Colombia’s international visibility

This model creates value for both the projects and the country.

CINA - Transferable Tax Credit

Law 1556 of 2012 aims to develop the audiovisual industry in Colombia, promote tourism activity, and enhance the country’s image. It created two tax incentives designed to attract audiovisual and video game projects to be carried out in the country.

 

This is a tax discount on income tax equivalent to 35% of the expenses incurred by foreign productions in Colombia on audiovisual and logistical services. These certificates are transferable to income taxpayers in Colombia through the stock market.

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Eligible for foreign projects not subject to income tax in Colombia in the following formats:

  • Film works

  • Series

  • Short-form series for web / animation

  • Music videos

  • Video games

  • Audiovisual production for advertising

  • Animation

  • In the stages of:

  • Production

  • Posproduction

  • Production and posproduction**

* Audiovisual and logistical services eligible under the CINA incentive must be carried out in Colombia and contracted from Colombian individuals or legal entities residing in the country.

FFC - Cash Rebate

This is a cash rebate equivalent to 40% of expenses on audiovisual services and 20% of expenses on logistical services incurred in the country.

It is aimed at national projects by Colombian production companies and international projects by foreign production companies not subject to income tax in Colombia, in the following formats:

  • Film works

  • Series

  • Short-form series for web / animation

  • Music videos

  • Animation

  • In the stages of:

  • Production

  • Production and posproduction

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To be eligible for the FFC in the post-production category, the project must have previously been a beneficiary of the FFC in the production category during the previous year (Article 7.3 MAR).

Audiovisual and logistical services eligible under the FFC must be carried out in Colombia and contracted from Colombian individuals or legal entities residing in the country.

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