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The “Uruguay Audiovisual” Program has a mechanism for reimbursing up to 25% of eligible expenses incurred in Uruguay.
The recipients are foreign legal entities, responsible for non-advertising productions carried out in whole or in part in Uruguayan territory and working with a local company.
International productions must make a net expenditure of between USD 600,000 and USD 1 million (20% reimbursement up to USD 200.00) or more than USD 1 million (25% reimbursement up to USD 400,000).
The programme also has a mechanism for strengthening local capacities in the context of co-productions.
According to Decree 220/998, the exemption from the payment of VAT (22%) applies to production costs of projects made abroad, filmed in Uruguay.
It is available for all types of audiovisual content including – but not limited to – feature films, short films, video clips, animations, documentaries, TV productions and series for all types of media distribution services such as TV, OTT, cinema releases, etc.
Commercials and advertising productions are also covered when the production company has a certificate of tax exemption issued by ICAU (Direction of National Film and Audiovisual).