{"id":5569,"date":"2025-05-15T13:53:12","date_gmt":"2025-05-15T19:53:12","guid":{"rendered":"https:\/\/q1dapyf5zv.onrocket.site\/?p=5569"},"modified":"2025-05-15T13:53:15","modified_gmt":"2025-05-15T19:53:15","slug":"eficine-reduce-tu-carga-fiscal-mientras-impulsas-el-cine-mexicano","status":"publish","type":"post","link":"https:\/\/taxid.mx\/english\/eficine-reduce-tu-carga-fiscal-mientras-impulsas-el-cine-mexicano\/","title":{"rendered":"EFICINE: Reduce your tax burden while promoting Mexican cinema"},"content":{"rendered":"

The Fiscal Incentive for Investment Projects in National Film Production and Distribution, known as EFICINE 189<\/em>, is a Mexican government initiative that allows taxpayers to support national cinema while optimizing their tax burden. Established in Article 189 of the Income Tax Law (LISR<\/strong>), this program offers a tax credit equivalent to the amount contributed to authorized film projects, deductible from the ISR incurred in the fiscal year in which said credit is determined.\u00a0<\/p>\n\n\n\n

How does EFICINE 189 work?<\/strong><\/p>\n\n\n\n

Through EFICINE<\/em>Taxpayers can contribute resources to domestic film production or distribution projects and, in return, receive a tax credit equivalent to the amount of their contribution. This credit can be applied against income tax generated from the fiscal year in which it is determined. It is important to note that the incentive is not cumulative for income tax purposes and cannot exceed 10% of income tax accrued in the fiscal year immediately preceding its application.\u00a0<\/p>\n\n\n\n

Types of eligible projects<\/strong><\/p>\n\n\n\n

EFICINE 189 is divided into two modalities:<\/p>\n\n\n\n