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Music Videos
Tax incentive for music video production in Puerto Rico, supporting visual content creation for musical artists.
7 min
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Section Code:
2091.01(a)(1)(iv)(H)
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Purpose:
Creative Industries — 2091.01(a)(1)(iv)(H)
Overview
The Music Videos designation under Section 2091.01(a)(1)(iv)(H) of Act 60-2019, as amended, provides preferential tax treatment for music video production filmed in Puerto Rico. This designation supports music video production for artists and labels creating visual content for musical releases.
Qualifying music video productions may receive tax credits based on production expenditures in Puerto Rico. The program attracts music video directors, production companies, artists, and labels producing music visual content in Puerto Rico.
The key distinction is its focus on music video content rather than narrative films or commercials. Music videos combine musical performances with visual storytelling to promote musical releases.
Key Benefits
Production Tax Credits
Music video productions receive tax credits based on qualifying Puerto Rico expenditures.
Diverse Production Locations
Puerto Rico offers varied locations from urban to tropical settings supporting creative music video concepts.
Music Industry Integration
Music video production supports Puerto Rico's music industry and showcases local artists and locations.
Quick Production Access
Music videos typically have shorter production timelines enabling efficient Puerto Rico production.
Requirements & Obligations
Music Video Production Requirements
Productions must create genuine music video content for musical releases.
Production Registration
Music video productions must register with the Film Commission.
Minimum Spending
Minimum Puerto Rico expenditure thresholds apply.
Puerto Rico Production
Significant production work 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. Productions register with the Film Commission, submit project information, and obtain incentive certifications. Expenditures are documented during production and credits claimed after completion.
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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