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Advertisements
Tax incentive for commercial advertisement production in Puerto Rico, supporting advertising industry activity.
7 min
•
Section Code:
2091.01(a)(1)(iv)(E)
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Purpose:
Creative Industries — 2091.01(a)(1)(iv)(E)
Overview
The Advertisements designation under Section 2091.01(a)(1)(iv)(E) of Act 60-2019, as amended, provides preferential tax treatment for commercial advertisement production filmed in Puerto Rico. This designation supports the advertising production industry including television commercials, digital ads, and other advertising content.
Qualifying advertisement productions may receive tax credits based on production expenditures in Puerto Rico. The program attracts advertising agencies, production companies, and brands producing commercial content in Puerto Rico.
The key distinction is its focus on commercial advertising content rather than entertainment or narrative productions. Advertisement productions create marketing and promotional content for brands and products.
Key Benefits
Production Tax Credits
Advertisement productions receive tax credits based on qualifying Puerto Rico expenditures.
Fast Production Timelines
Advertisement productions typically have shorter timelines than features or series, allowing quick access to benefits.
Diverse Locations
Puerto Rico locations support varied advertisement production needs from urban to tropical settings.
Skilled Crews
Advertisement productions access experienced Puerto Rico production crews and vendors.
Requirements & Obligations
Advertisement Production Requirements
Productions must create genuine commercial advertising content.
Production Registration
Advertisement productions must register with the Film Commission.
Minimum Spending
Minimum Puerto Rico expenditure thresholds apply.
Puerto Rico Production
Significant production activities must occur in Puerto Rico.
Documentation
Detailed expenditure records and audited certifications are required.
Reporting
Productions file required reports for credit claims.
How to Apply
Applications typically require one (1) to three (3) months given shorter advertisement production timelines. Productions register with the Film Commission, submit project information, and obtain incentive certifications. During and after production, expenditures are documented and credits claimed.
This information is educational and should not be considered legal or tax advice. Applicants should consult with qualified legal and tax professionals familiar with Puerto Rico incentive programs before making any business decisions or submitting applications.
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