{"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 Requirements to participate<\/strong><\/p>\n\n\n\n To qualify for the stimulus, taxpayers must:<\/p>\n\n\n\n Additional benefits<\/strong><\/p>\n\n\n\n In addition to the tax deduction, taxpayers who participate in EFICINE 189<\/em> They contribute to strengthening the national film industry by supporting the production and distribution of Mexican cultural and artistic content. This incentive also promotes the decentralization of the film industry, incentivizing projects in various regions of the country. <\/p>\n\n\n\n How to start the process?<\/strong><\/p>\n\n\n\n To participate in EFICINE 189<\/em>, interested parties must have their Federal Taxpayer Registry (RFC<\/strong>) and consult the calls and guidelines published by IMCINE, where the other requirements and procedures are detailed. <\/p>\n\n\n\n It's advisable to seek specialized advice to ensure compliance with tax obligations and maximize the benefits of the incentive. If you want to support Mexican cinema and, at the same time, optimize your tax burden, EFICINE 189 is an excellent option. <\/p>\n\n\n\n In TaxID<\/strong>We can help you navigate this process and ensure your participation is successful. Contact us for more information and personalized advice.<\/p>\n<\/span>","protected":false},"excerpt":{"rendered":" El Est\u00edmulo Fiscal a Proyectos de Inversi\u00f3n en la Producci\u00f3n y Distribuci\u00f3n Cinematogr\u00e1fica Nacional, conocido como EFICINE 189, es una iniciativa del gobierno mexicano que permite a los contribuyentes apoyar al cine nacional mientras optimizan su carga fiscal. Establecido en el art\u00edculo 189 de la Ley del Impuesto sobre la Renta (LISR), este programa ofrece […]<\/p>\n","protected":false},"author":4,"featured_media":5563,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"off","_et_pb_old_content":"\n El Est\u00edmulo Fiscal a Proyectos de Inversi\u00f3n en la Producci\u00f3n y Distribuci\u00f3n Cinematogr\u00e1fica Nacional, conocido como EFICINE 189<\/em>, es una iniciativa del gobierno mexicano que permite a los contribuyentes apoyar al cine nacional mientras optimizan su carga fiscal. Establecido en el art\u00edculo 189 de la Ley del Impuesto sobre la Renta (LISR<\/strong>), este programa ofrece un cr\u00e9dito fiscal equivalente al monto aportado en efectivo a proyectos cinematogr\u00e1ficos autorizados, deducible del ISR causado en el ejercicio en que se determine dicho cr\u00e9dito.\u00a0<\/p>\n\n\n\n \u00bfC\u00f3mo funciona EFICINE 189?<\/strong><\/p>\n\n\n\n A trav\u00e9s de EFICINE<\/em>, los contribuyentes pueden aportar recursos en efectivo a proyectos de producci\u00f3n o distribuci\u00f3n cinematogr\u00e1fica nacional y, a cambio, obtener un cr\u00e9dito fiscal equivalente al monto de su aportaci\u00f3n. Este cr\u00e9dito puede aplicarse contra el ISR generado a partir del ejercicio en que se determine dicho cr\u00e9dito. Es importante destacar que el est\u00edmulo no ser\u00e1 acumulable para efectos del ISR y no podr\u00e1 exceder del 10% del ISR causado en el ejercicio inmediato anterior al de su aplicaci\u00f3n.\u00a0<\/p>\n\n\n\n Tipos de proyectos elegibles<\/strong><\/p>\n\n\n\n EFICINE 189 se divide en dos modalidades:<\/p>\n\n\n\n Requisitos para participar<\/strong><\/p>\n\n\n\n Para ser beneficiario del est\u00edmulo, los contribuyentes deben:<\/p>\n\n\n\n Beneficios adicionales<\/strong><\/p>\n\n\n\n Adem\u00e1s de la deducci\u00f3n fiscal, los contribuyentes que participan en EFICINE 189<\/em> contribuyen al fortalecimiento de la industria cinematogr\u00e1fica nacional, apoyando la producci\u00f3n y distribuci\u00f3n de contenido cultural y art\u00edstico mexicano. Este est\u00edmulo tambi\u00e9n promueve la descentralizaci\u00f3n del cine, incentivando proyectos en diversas regiones del pa\u00eds.\u00a0<\/p>\n\n\n\n \u00bfC\u00f3mo iniciar el proceso?<\/strong><\/p>\n\n\n\n Para participar en EFICINE 189<\/em>, los interesados deben contar con su Registro Federal de Contribuyentes (RFC<\/strong>) y consultar las convocatorias y lineamientos publicados por el IMCINE, donde se detallan los dem\u00e1s requisitos y procedimientos.\u00a0<\/p>\n\n\n\n Es recomendable contar con asesor\u00eda especializada para garantizar el cumplimiento de las obligaciones fiscales y maximizar los beneficios del est\u00edmulo. Si deseas apoyar al cine mexicano y, al mismo tiempo, optimizar tu carga fiscal, EFICINE 189 es una excelente opci\u00f3n. <\/p>\n\n\n\n En TaxID<\/strong>, podemos ayudarte a navegar este proceso y asegurar que tu participaci\u00f3n sea exitosa. Cont\u00e1ctanos para m\u00e1s informaci\u00f3n y asesor\u00eda personalizada.<\/p>\n","_et_gb_content_width":"","_joinchat":[],"footnotes":""},"categories":[16],"tags":[738,737,739,335,127,295,147,736,112],"class_list":["post-5569","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-impuestos","tag-cine","tag-eficine","tag-estimulo-fiscal-2","tag-impuesto-sobre-la-renta","tag-impuestos","tag-isr-en-mexico","tag-mexico","tag-requisitos","tag-sat"],"yoast_head":"\n\n
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