Application process

How To Apply

Film Tax Decree Application Process

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Within thirty (30) days or less after receiving the Auditor’s Report

Within thirty (30) days or lessafter receiving the Auditor's Report, the DEDC Secretary will issue aCertification of Tax Credits based on the certification of expenses provided inthe Audit Report, subject to the maximum amount of tax credits established inthe Decree. This thirty (30) day period may be interrupted if the DEDCSecretary requests additional information from the Auditor.

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The DEDC Secretary will evaluate the Report

The DEDC Secretary will evaluate theReport and may request any information necessary for purposes of determining ifthe Audit Report complies with the Code, Regulation, Administrative Orders,Circular Letters or Agreed Upon Procedures issued by the Government of PuertoRico or any of its agencies and representatives.

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Following the completion of the Film Project

Following the completion of the FilmProject, an Audit Report by a certified Puerto Rico public accountant must bepresented to the DEDC Secretary ninety (90) days after wrap for Film Projectsthat are not undergoing postproduction in Puerto Rico. This ninety (90) dayperiod may be extended by reasonable cause with the approval of the DEDCSecretary or representative. Before the presentation of the Audit Report, theFilm Project must present evidence of payment of the remaining filling fee. TheAudit Report and Auditor must comply with the Agreed Upon Proceduresestablished by the DEDC Secretary.

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Following the payment and acceptance of the Decree

Following the payment and acceptanceof the Decree, the applicant must begin Principal Photography within 120 (onehundred and twenty) days of the issuance of the Decree. This term may beextended with evidence of reasonable cause.

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Film Project’s

Film Project’s with a Decree, mustalso comply with the following:

a) Set visits for DEDC officials andany other government representatives, which should be coordinated in good faithwith the production.

b) Set photos and behind the scenesfootage/photos must be provided to the DEDC Secretary during production, forpromotional use.

c) Screen credit requirement at the endcredits of the Film Project.

d) A copy of the film project must beavailable when released, for the DEDC Secretary’s promotional use.

e) Joint press releases, conferencesand other press-related matters are encouraged.

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The first 50% payment

The first 50% payment of the fillingfee must be presented to the DEDC Secretary within 30 (thirty) working daysfrom the date the Decree was issued. The 50% of the Filing Fee must bepresented with a dully notarized sworn statement accepting the Decree.

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Following approval

Following approval, the DEDCSecretary will issue the film project a Decree of Tax Credits. For the Decreeto become effective, the applicant is required to pay a mandatory filing feeequivalent of 1% of the Production Expenses in Puerto Rico, up to a maximumrate of two hundred and fifty thousand dollars ($250,000).

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Submit your application through our online portal at: DDEC

Submit your application through our online portal at: DDEC- Incentives (pr.gov) beforethe end of Principal Photography with the corresponding documents requested inthe application, for the Puerto Rico Film Commission to evaluate your projectin a timely manner. *Please note that Google Chrome is the best internetbrowser for our online application program.

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