| Benefit as a % of spend | |
| Financial cap per production | 600000 |
| Do I have to register/set up a company? | Yes |
| Does foreign cast/crew paid in their home country/region qualify as expenditure? | No |
| Do foreign cast/crew have to pay tax in the host country/state/region? | No |
| Does travel to/from country/region qualify as expenditure? | No |
| Can a production qualify for other national incentives such as cultural programmes if it qualifies for this incentive? | No |
| Criteria to access the benefit | - - Minimum percentage of the film that must be shot in the region: 50.00%
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| When will the benefit/incentive be received? | |
| Additional incentives or advantages | - - VAT / GST /Sales Tax recoverable
- - A Fund for early VAT recovery to foreign producers
The maximum funding application will not exceed 50% of the "under the line" production budget to be spent in Lazio. The maximum admissible financing for each individual operation will not exceed, for every individual operation, € 600.000. Moreover, applications must request no less than € 100.000 for audiovisual projects and € 200.000 for cinematographic projects.
All projects must be intended for commercial release.
Financing will be allocated in one or more parts following the signature of association contracts for project co-financing. The contract must entail a pre-deduction for the Fund over other co-production parties.
As regulated by art. 62 of Regional Law n. 4 (April 28, 2006), the Lazio Region has created a “Fund for Assistance to Foreign Producers in the AV Sector on VAT Issues” aimed at finalising agreements with financial institutes in order to advance annual VAT credit reimbursement to foreign producers in the AV sector as well as the financial costs incurred during the operation and relative credit guarantees.
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