The cost of a film, for application of the promotion measures and incentives for cinematography and audiovisual works foreseen in the Film Act, the expenses incurred by the producer until achievement of a standard copy or digital master in the terms and with the limits established in Order CUL/2834/2009, of 19 October.
The specific items included in the cost of a film are indicated in Articles 3 to 9 of said Order.
The Producer’s investment in a film is the amount personally contributed with its own resources or those of third parties, which are reimbursable or provided under an assignment of the film’s exploitation rights. The producer’s investment is calculated by deducting from the cost of all public subsidies and contributions (excluding loans), the contributions made by the co-producer or associated producer and any other financial contribution not amounting to an early purchase of the film’s exploitation rights.
Any producer companies receiving ICAA aid to produce their films, or which intend to apply for financial aid to repay the costs, must obtain a Resolution recognising production costs.
The recognition of a film’s cost may be requested by completing the application and cost document provided for this purpose on the ICAA website and attaching any of the following documents:
Deadline to file a cost recognition application:
Deadline to deliver a cost recognition resolution: 5 months since the request was filed.
The cost of the film and the producer’s investment constitute the base for calculating any financial aid for production available to a producer.
ORDER CUL/2834/2009, of 19 October, issuing rules for the application of Royal Decree 2062/2008, of 12 December, implementing Film Act 55/2007, of 28 December, as regards the recognition of film costs and a producer’s investment, establishing the regulating grounds of state aid and the structure of the Administrative Registry of Cinematographic and Audiovisual Companies (BOE 24/10/2009).
Interpretative criteria Salto de línea