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Chapter 9 — Creative Industries
Chapter 9 — Creative Industries
Chapter 9 governs incentives for creative industries, including film and television production, post-production, videogames, music, and related infrastructure and support services. It is aimed at producers, studios, content creators, and strategic suppliers that develop audiovisual and digital content in Puerto Rico.
Overview
Chapter 9 provides incentives for creative industries including film and television production, post-production, videogames, music, and related infrastructure. Designations cover filming projects, studios, feature films, documentaries, series, advertisements, and strategic suppliers.
Benefits include reduced corporate income tax rates on production income, property tax exemptions on facilities and equipment, and preferential treatment for project income. The chapter recognizes the ecosystem nature of creative industries.
Eligibility focuses on creative activity nature, minimum Puerto Rico spending thresholds, and use of local talent and services. Applicants submit production plans, budgets, schedules, and economic impact documentation.
The chapter attracts content production to Puerto Rico by offering competitive incentives while developing local creative talent and building sustainable industry infrastructure. Puerto Rico's locations, skilled workforce, and bilingual capabilities support global production activity.
Available Incentives
Advertisements
Tax incentive for commercial advertisement production in Puerto Rico, supporting advertising industry activity.
Feature Films (Movies)
Tax incentive specifically for feature film productions in Puerto Rico, providing enhanced benefits for theatrical motion picture projects.
Post-Production Studio
Tax incentive for post-production studios providing editing, visual effects, and finishing services for entertainment content.
Videogames (Creative Industries)
Tax incentive for video game production and development under creative industries, supporting interactive entertainment creation.
Cinema Festival
Tax incentive for cinema festival operations supporting film culture promotion and industry development.
Other Film Projects
Tax incentive for diverse film and video projects not fitting standard categories, supporting format innovation.
Music Videos
Tax incentive for music video production in Puerto Rico, supporting visual content creation for musical artists.
Strategic Suppliers
Tax incentive for strategic suppliers providing goods and services to Puerto Rico's creative industries.
Television Programs
Tax incentive for television program production in Puerto Rico, including episodic series, movies-for-television, and long-form content.
Series / Docu-Series
Tax incentive for documentary series and serialized documentary content production in Puerto Rico.
Filming Projects
Tax incentive for film and audiovisual production projects in Puerto Rico, providing tax credits and benefits for qualifying production spending.
Filming Studios or Operator
Tax incentive for permanent film studio facilities and production service companies operating in Puerto Rico.
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