Beruflich Dokumente
Kultur Dokumente
MECHANISMS
FOR FINANCING
AUDIOVISUAL
CONTENT IN LATIN
AMERICA 2
MECANISMOS
ACTUALES DE
FINANCIACIN
DE CONTENIDOS
AUDIOVISUALES EN
LATINOAMRICA 2
MECANISMOS
ACTUALES DE
FINANCIACIN
DE CONTENIDOS
AUDIOVISUALES EN
LATINOAMRICA 2
CURRENT
MECHANISMS
FOR FINANCING
AUDIOVISUAL
CONTENT IN
LATIN AMERICA 2
Steve Solot
Rio de Janeiro
LATC
2014
Translators | Traductores
Carolyn B. R. Benedict, Stephen R. Clarke,
Tiago Eldio
Book Layout | Diseo Grfico
Neilton Lima
Book Cover | Portada
Reichan Calheiros
All rights reserved. No part of this book may be reprinted or reproduced or utilized in any form or by
any electronic, mechanical, or other means, now known or hereafter invented, including photocopying and recording, or in any information storage or retrieval system, without permission in writing
from the publishers.
Todos los derechos reservados. Est prohibida la duplicacin o la reproduccin de este volumen, total o parcial, bajo cualquier forma o por cualquier medio (electrnico, mecnico,
grabacin, fotocopia,distribucin en la internet u otros), sin permiso expreso de la Editora.
Introduction.......................................................................................................................IX
Introduccin....................................................................................................................... XI
Preface I............................................................................................................................. XV
Prefacio I.........................................................................................................................XVII
Preface II..........................................................................................................................XIX
Prefacio II......................................................................................................................... XXI
Preface III......................................................................................................................XXIII
Prefacio III......................................................................................................................XXV
VI
ARGENTINA
BOLIVIA
Fernando Martnez
BRASIL
CHILE
Andrs E. Young
COLOMBIA
CUBA
Lilianne Rodrguez
VII
ECUADOR
JorgeLuisSerrano.
MEXICO
Sources of Financing and Public and Private Funds for the Production
of Content in Audiovisual Formats: Mexico ............................................................131
Fuentes de Financiacin y Fondos Pblicos y Privados para la produccin
de Formatos de Contenido Audiovisual: Mxico.....................................................143
PERU
PUERTO RICO
REPUBLICA DOMINICAN A
Jaime R. Angeles
URUGUAY
VIII
VENEZUELA
Introduction
By Steve Solot
President
Latin American Training Center-LATC
In this new updated publication, we have once again invited a select group of legal and technical experts from each country to prepare a chapter on the principal
mechanisms of financing audiovisual content. Also included in each chapter are
references to specific legislation of each country for further research and review.
As usual, neither LATC nor any of the co-sponsors of the publication are responsible for errors and omissions of information or content in any of the chapters, which are the sole responsibility of the respective authors. Due to frequent
changes in legislation, the reader is cautioned to check with local sources and/or
the author before taking any investment or production decisions.
However, this edition differs from the previous one in two important ways. Given the rapid development and implementation of new technology to the audiovisual industry with its multiple formats, delivery channels and platforms, each
author has included specific reference to their corresponding funding mechanisms, where they exist. In addition, as opposed to the previous Spanish-only
edition, based on numerous requests, the present volume is provided in a fully
bilingual, Spanish-English format, to offer increased access to broader audiences.
Qualified technical legal translators have been employed to ensure the accuracy
of the translations which also have been submitted to the original authors for
approval prior to publication. As with the previous edition, the publication continues to be available in a free PDF format which may be downloaded from the
LATC website.
It is our hope that this volume, as with the previous LATC publications, will
serve as a significant source of information for policy makers, legislators, investors, attorneys, producers, distributors and other professionals in the audiovisual
industry to promote the common objective to expand the Latin American audiovisual content industry in a global context.
I wish to take this opportunity to thank each author for his or her valuable contribution and time and effort expended to make this publication a reality. We also
extend our gratitude to Fernanda Lima, LATC Coordinator of Special Projects
for her long hours dedicated to the consolidation and review of the materials.
Introduccin
Por Steve Solot
Presidente
Latin American Training Center - LATC
Esta es la quinta publicacin del LATC, tras Incentivos fiscales para la produccin y coproduccin audiovisual en Iberoamrica, Canad y EE.UU.
(2009), Mecanismos actuales de financiacin de contenidos audiovisuales
en Latinoamrica (2011), The Brazilian Audiovisual Industry: An Explosion of Creativity and Opportunities for Partnerships (2012) y Latin American Cinema Today: The Directors Perspective (2013).
Desde los principios de los 90, se han lanzado regularmente en Amrica
Latina diversos programas gubernamentales dirigidos a estimular la produccin cinematogrfica, as como la distribucin y exhibicin de contenidos
XI
XII
audiovisuales. Junto con el aumento de los tratados de coproduccin internacional, han constituido la herramienta principal de poltica pblica para
el logro de los objetivos a largo plazo de una industria audiovisual sostenible,
la promocin de una cultura audiovisual y la promocin internacional de
contenidos audiovisuales y de la imagen de cada pas.
En esta nueva y actualizada publicacin, una vez ms hemos invitado a un
selecto grupo de expertos jurdicos y tcnicos de cada pas para preparar un
captulo sobre los principales mecanismos de financiacin de contenidos audiovisuales. Tambin se incluyen en cada captulo referencias a la legislacin
especfica de cada pas para adicional investigacin y revisin. Como de costumbre, ni LATC ni ninguno de los copatrocinadores de la publicacin son
responsables por errores y omisiones de informacin o contenido en cualquiera de los captulos, que son responsabilidad exclusiva de los respectivos
autores. Debido a los frecuentes cambios en la legislacin, se advierte al lector
consultar con fuentes locales y/o el autor antes de tomar cualquier decisin
de inversin o produccin.
Sin embargo, esta edicin difiere de la anterior en dos sentidos importantes. Dado el rpido desarrollo e implementacin de nueva tecnologa para la
industria audiovisual con sus mltiples formatos, canales de distribucin y
plataformas, cada autor ha incluido una referencia especfica a sus correspondientes mecanismos de financiacin, cuando existan. Adems, a diferencia
de la anterior edicin, slo en espaol, debido a numerosas solicitaciones, el
presente volumen se ofrece en un formato totalmente bilinge, espaol-ingls, para ofrecer mayor acceso a pblicos ms amplios.
Cualificados traductores tcnicos jurdicos han sido empleados para asegurar
la exactitud de las traducciones, que tambin han sido sometidas a los autores
originales para su aprobacin antes de su publicacin. Como en la edicin
anterior, la publicacin sigue estando disponible en formato PDF gratuito
que puede descargarse desde el sitio web del LATC.
Es nuestra esperanza que este volumen, al igual que con las anteriores publicaciones del LATC, servir como una fuente importante de informacin
para los formuladores de polticas, legisladores, inversionistas, abogados, productores, distribuidores y otros profesionales de la industria audiovisual para
Introduccin
XIII
promover el objetivo comn de expandir la industria de contenido audiovisual latinoamericana en un contexto global.
Deseo aprovechar esta oportunidad para agradecer a cada autor por su valioso
aporte y tiempo y esfuerzo realizado para que esta publicacin sea una realidad. Tambin extendemos nuestro agradecimiento a Fernanda Lima, coordinadora de proyectos especiales de LATC durante sus largas horas dedicadas a
la consolidacin y revisin de los materiales.
Preface I
By Oliver Kwon
Founder and CEO
Americas Film Conservancy - AFC
XVI
often lost as commercial and political interests tend to overshadow cultural initiatives. Promising filmmakers are also ignored as many Latin American production teams remain under-promoted and underfinanced. AFC realizes the need
for institutional aid in protecting and promoting Latin American film and works
to implement programs to achieve these goals.
The present publication offers AFC an opportunity to participate in a monumental effort to consolidate practical information in a single volume, as a source
of vital information for filmmakers and other professionals in the Latin American audiovisual industry to promote their respective industries with up-to-date
legal and legislative information on Current Financing Mechanisms for Audiovisual Content in Latin America.
AFC is honored to be a part of this unique project and hopes to support future
initiatives which go beyond the protection and preservation of Latin Americas
film heritage, to effectively promote the regions audiovisual content production
in a global context.
Prefacio I
Por Oliver Kwon
Fundador e CEO
Americas Film Conservancy - AFC
XVIII
Preface II
By Susan Bodine
Partner
Cowan DeBaets Abrahams & Sheppard LLP
XX
Prefacio II
Por Susan Bodine
Socia
Cowan DeBaets Abrahams & Sheppard LLP
XXI
XXII
Preface III
By Fbio de S Cesnik, Fernando Quintino and Rodrigo Kopke Salinas
Partners
Cesnik, Quintino & Salinas Advogados
e, at the Cesnik, Quintino & Salinas law firm, received the invitation
to participate in yet another book organized by LATC and eagerly
confirmed our support, just minutes after receiving the proposal. There is a
very simple reason for such enthusiasm: We consider all initiatives aimed at
informing, explaining and establishing connections between the Brazilian and
the international audiovisual market to be strategic for the development of our
entertainment industry. Enlightenment and information about audiovisual
incentives and development mechanisms of other countries in Latin America
are essential to encourage partnerships between Brazilian and Latin American
companies. They enable such companies to work together in a more organized
manner, maximizing not only the financing of content, but also the economic
results of an audiovisual product. It is through publications such as the present
volume that local producers come to comprehend the models of other countries
and think in terms of multinational formats, and foreigners come to understand
how to connect their work with Brazil. And we firmly believe in the products
resulting from this process and exchange.
Since the founding of our firm in 1998, our goal has been the professionalization of the entertainment sector in Brazil, covering all areas of the law, but with
XXIII
XXIV
Prefacio III
Por Fbio de S Cesnik, Fernando Quintino and Rodrigo Kopke Salinas
Partners
Cesnik, Quintino &Salinas Advogados
XXV
propusimos a actuar en todas las reas del Derecho pero con enfoque prioritario en las operaciones del entretenimiento. Somos un equipo especializado,
altamente calificado, con ms de 40 profesionales distribuidos entre So Paulo, Ro de Janeiro y Brasilia que ha recibido el reconocimiento de excelencia
de las principales guas internacionales de la abogaca (Chambers&Partners,
Legal 500 etc.), laureado como TOP en este segmento en Brasil.
Estamos seguros que iniciativas como esta publicacin contribuyen para fundar las bases de una industria que crece a pasos largos en Brasil. Cuenten
siempre con nosotros!
Preface IV
By Marco Altberg
President
Brazilian Association of Independent Television Producers (ABPITV)
XXVIII
publication in order to provide for the dissemination of business models, systems and concepts to promote the realization of new and diverse international
co-productions. The ABPITV, through its international program, Brazilian TV
Producers, has worked for ten years in the development of initiatives that encourage co-productions, as well as greater integration among producers, distributors and exhibitors from Brazil and around the world. The new edition of this
book contributes to this effort.
The belief in the great potential of international partnerships is one of the reasons
which led the ABPITV to create the RioContentMarket. Launched in 2011, the
event has received more than 500 international representatives from 29 different
countries. The RioContentMarket has become a great platform for the meeting
of different industries, cultures, productions, technologies and ideas.
Prefacio IV
Por Marco Altberg
Presidente
Asociacin Brasilea de Productoras Independientes de Televisin (ABPITV)
XXIX
XXX
importante la actualizacin de la presente publicacin, para que la diseminacin de modelos, sistemas e ideas favorezca las realizaciones de nuevas y diversas coproducciones internacionales. La ABPITV, a travs de su programa
internacional Brazilian TV Producers, acta hace diez aos en el desarrollo
de iniciativas que estimulan las coproducciones, as como la mayor integracin entre productores, distribuidores y exhibidores de Brasil y del mundo.
La nueva edicin del libro contribuye para este estmulo.
La creencia en el potencial de las colaboraciones internacionales es uno de los
motivos que llev la ABPITV a crear el RioContentMarket. Lanzado en 2011,
el evento ya recibi ms de 500 representantes internacionales de 29 pases
diferentes. El RioContentMarket se convirti en una gran plataforma para el
encuentro de diferentes industrias, culturas, producciones, tecnologas e ideas.
Argentina
Legislation to Promote the Argentine Film Industry
By Orlando Daniel Pulvirenti
1. Introduction
Argentina
The assessment of the script and the project as a whole prior to starting on its
production has taken shape as a way for the producer to know whether it will be
possible to obtain government collaboration right from the start, with no need
to wait until the film is completed. (Resolution N 2,202/2011/INCAA)2.
3.4. Reinvestment Subsidies
INCAA is authorized to retain a small percentage of the subsidies granted to
producers, for the unique purpose of reinvestment in a new film or for the acquisition of equipment3.
The Institute agrees on these amounts whenever a film producer is encompassed
by any of the following situations, as may apply: 1) Work has started on shooting
a new film, thus being able to invest the amount of the withheld subsidy as a reinvestment in the same production house that is the subsidy creditor, or in a project undertaken by someone who is not necessarily the original beneficiary. 2)
Amounts have been handed over for acquiring industrial equipment at amounts
no less that those amounts for which refund is requested. There is a grace period
of two years after the last amount is withheld by INCAA, which extends this
deadline significantly.
3.5. Credits
Resolution N 2,203/2011/INCAA establishes the mechanism and the requirements that must be met in order to take out loans at preferential rates from INCAA.
In addition to extremely low interest rates charged by INCAA on the loans that it
grants, a twelve months grace period (24 months for documentaries) is established
for repayment from the date of the first disbursement received by the beneficiary,
on the understanding that the producer has completed the project within this period and has released the film, generating revenues that underwrite these repayments. Furthermore, these deadlines may be extended for two additional, successive terms, the first ordinary and the second extraordinary, totaling a maximum of
12 months (Articles 18, 35 and following of Resolution N 2,203/2011/INCAA).
The loans yield a compensatory interest due on the outstanding balances payable
on a quarterly basis, with the maximum interest rate being a nominal 4% per
year. This rate is far lower than those currently charged for personal or consumer
2 The amounts and conditions may be consulted online at the following website: www.incaa.gov.ar
3 Decree N 1,527/2012 currently establishes the following allocations: Article 6 The following percentages
are established for subsidies intended for reinvestment in the produccin of a new film or the purchase of
industrial equipment: a) 5% of the settled subsidy up to an amount of $ 2,500.000 Argentine pesos. b) 10% of
the settled subsidy exceeding the amount of $ 2,500.000 Argentine pesos and up to an amount of $ 3,500.000
Argentine pesos. c) 20% of the settled subsidy exceeding the amount of $ 3,500.000 Argentine pesos.
Argentina
loans in Argentina, where rates vary among commercial banks from around 33%
(minimum) to 43% (maximum). In terms of the total financial cost of these entities, this falls within an average range of 55% for the minimum rate and 75% for
the highest rates.
3.6. Competitive Selection Processes for Films
INCAA issues many calls for films, including masterworks, completed films,
short features, among others. Within the development measures addressed by
Law N 17,741/2001), INCAA has built up a lengthy track record of sponsorships of calls for projects and awards in order to foster the development of the
Argentine film and audiovisual arts industries, in terms of their cultural, technical, artistic, industrial and commercial aspects. Among the most frequent cycles
repeated annually are competitive selection processes for Masterworks; prizes
for Completed Films, Short Stories, Screenplay Laboratory and the Raymundo
Gleyzer Federal Feature Film Contest, Federal Call for Documentaries and Call
for Environmental Scripts. These activities may be monitored each year on the
INCAA website, with ample participation due to widespread disclosure.
3.7. Benefits and Customs Exemptions
Argentine legislation allows for some temporary import permits for entry of goods
for certain ends without paying duties or taxes except for service fees.
The advantage of this class of temporary import for the Cinematographic and
Audiovisual Industry lies in the fact that temporary imports do not pay duty or
other taxes. Nevertheless, each import operation is subject to a bond that is cancelled when the temporary importation is annulled. This collateral is put up by
an insurance company.
3.8. Screen quotas
The term screen quota implies the establishment of a minimum mandatory
number or percentage of domestic or foreign films aired or screened during a
specific period, in order to protect or encourage domestic production, generating greater cultural diversity while protecting the right to competition, limiting any abuse of dominant positions that otherwise affect others, including the
rights of citizens, consumers and users of the film exhibition circuit.
a) Screen quota in movie theaters
The legal grounds for this requirement are set forth in Article 9 of Law N 17,741
(regulated by Decree N 1,248/2001) which rules: Movie theaters and other exhibition venues in Argentina must comply with the screen quotas for domestic feature
and short features, set by the Argentine Executive Branch in the wording of this Law
and other regulations for exhibition as established by INCAA.
This Institute has a two-tiered regulation: 1. On the one hand, it requires movie
theaters to screen a minimum number of Argentine films each quarter, under
threat of pecuniary penalties (fines) for non-compliance (See Resolutions N
1,076/2012/INCAA and N 26/2009/INCAA), and 2. Recently-promulgated
Resolution N 2,114/2011/INCAA establishes a gradual price system for issuing film qualification certificates, which increases as the number of screens on
which the films will be shown is established. These tariff rates vary by region, in
order to establish an even balance between metropolitan regions and rural areas.
On the other hand, in order to improve the performance of Argentine films in
movie theaters, and ensure that they are exhibited for at least two weeks, movie
theater insurance has been introduced that offers exhibitors reimbursement for
any losses they may suffer if a film fails to attract a minimum number of spectators (Resolutions N 1,963/2009/INCAA and 1,076/2012/INCAA).
b) Television screen quota
Law N 26,522 on Audiovisual Communication Services provides that broadcasting television signals must comply with the following screen quota: Public
television service licensees must air eight Argentine full-length features, released
for television in their respective coverage areas during each calendar year, and
said amount may include up to three Argentine films made for television, in both
cases produced mainly by Argentine independent producers, whose broadcast
rights have been acquired prior to the initiation of the shoot. (Article 67, Law
N 26,522)
All cable television service licensees in Argentina and public television service
licensees whose total coverage area encompasses less than 20% of the Argentine
population, may meet the screening quota by acquiring broadcast rights to Argentine films prior to filming, as well as telefilms made by Argentine independent
producers, at a value of 0.50% of the annual gross revenue posted for the previous
year. (Article 67 of Law N 26,522)
Signals not rated as domestic, but authorized for retransmission by cable television services which broadcast fiction programs totaling over 50% of their daily
programming, must allocate an amount of 0.50% of their gross annual revenues
posted during the year prior to such acquisition, and also prior to the start of
shooting, to antenna rights for Argentine films. (Article 67 of Law N 26,522)
Argentina
Argentina
10
Argentina
Una legislacin destinada a fomentar el cine argentino
Por Orlando Daniel Pulvirenti.
1. Introduccin.
11
12
cinematogrfico y aquellos recursos asignados para la produccin televisiva por el Decreto N 1225/2010 y regulando la actividad cinematogrfica
argentina.
El Fondo de Fomento Cinematogrfico est integrado por: a) un impuesto
equivalente al DIEZ POR CIENTO (10%) aplicable sobre el precio bsico
de cada localidad o entrada entregada gratuita u onerosamente para presenciar espectculos cinematogrficos en todo el pas, cualquiera sea el mbito
donde se realicen. El impuesto recae sobre los espectadores y los empresarios
o entidades exhibidoras adicionarn este impuesto al precio bsico de cada
localidad; b) con un impuesto equivalente al DIEZ POR CIENTO (10%) aplicable sobre el precio de venta o alquiler de todo tipo de videograma grabado,
destinado a su exhibicin pblica o privada, cualquiera sea su gnero. c) El
veinticinco por ciento (25%) del total recaudado por gravmenes al sector
televisivo por parte de la Autoridad Federal de Servicios de Comunicacin
Audiovisual (AFSCA), siendo que dicho monto no podr ser inferior al cuarenta por ciento (40%) del total recaudado en virtud de los incisos a), d) y e)
del apartado II del artculo 96 de la Ley 26.522. No pudiendo ser asignado al
Instituto Nacional de Cine y Artes Audiovisuales, un monto menor al recibido en virtud del decreto 2278/2002; d) con el importe de los intereses, recargos, multas y cualquier otra sancin pecuniaria que se aplique en virtud de
las disposiciones de la presente ley o de la Ley N 11.683, texto ordenado en
1998 y sus modificaciones; e) con los legados y donaciones que reciba; f) con
los intereses y rentas de los fondos de que sea titular; g) con los recursos provenientes del reembolso de crditos otorgados por aplicacin de la presente
ley; h) con los recursos no utilizados del Fondo de Fomento Cinematogrfico
provenientes de ejercicios anteriores; i) con cualquier otro ingreso no previsto
en los incisos anteriores, proveniente de la gestin del organismo; j) con los
fondos provenientes de servicios prestados a terceros y de las concesiones que
se otorguen en oportunidad de la realizacin de eventos vinculados al quehacer cinematogrfico.
Por Ley, el INCAA no puede utilizar con diferentes fines los fondos que se
le asignan en la misma, fijndose porcentajes mnimos a acordar en forma
de subsidios cinematogrficos (Decreto N 989/2004 B.O. 4/8/2004 y su
modificaciones Decreto 882/2007, Decreto 1938/2008) y a ser utilizados en
el mbito televisivo (Decreto 1225/2010).
Argentina
13
3. Incentivos a la Cinematografa.
3.1. Sistema de fomento.
El Decreto Ley 17.741 establece como condicin para acordar los beneficios
all estipulados a la produccin de pelculas, que la misma sea considerada
nacional. Renen esta condicin, aquellas pelculas que hayan sido producidas por personas fsicas con domicilio legal en la Repblica o por personas
jurdicas argentinas, siempre y cuando se verifiquen los siguientes supuestos:
a) ser habladas en idioma castellano; b) ser realizadas por equipos artsticos
y tcnicos integrados por personas de nacionalidad argentina o extranjeros
domiciliados en el pas; c) haberse rodado y procesado en el pas; d) paso de
TREINTA Y CINCO (35) milmetros o mayores1; e) no contener publicidad
comercial. Cabe destacar que la norma considera pelculas de largometraje a
las que tengan un tiempo de proyeccin superior a sesenta (60) minutos y de
cortometraje a las que no lo excedan. Tambin ingresan en estas categoras las
coproducciones internacionales reconocidas como tales y las que reciban las
excepciones a los incisos a), b) y c); as declarado por el INCAA.
Tienen un inters especial para el Estado las que estn destinadas a la infancia; las que contengan relevantes valores morales, sociales, educativos o
nacionales; y aquellas que con un contenido temtico de inters suficiente,
su resolucin alcance indudable jerarqua artstica.
3.2. Subsidios de Recuperacin Industrial y Reintegro por Exhibicin de
Pelculas Nacionales de Largometraje.
El denominado Subsidios de Salas, que premia el xito de la pelcula, consiste en una suma que el Instituto otorga en relacin a la taquilla cantidad de
espectadores- que han asistido a las salas en las que se ha exhibido la pelcula.
Este subsidio no puede superar el costo de produccin que es reconocido por
el INCAA.
Los beneficiarios podrn percibir desde el estreno de la pelcula en el pas y
durante un plazo de veinticuatro (24) meses, una suma equivalente al porcentaje que determine el INCAA sobre el producido bruto en boletera de su
exhibicin. Para su clculo, se deducen los tributos directos que recaen sobre
el espectculo.
1 Por va de excepcin suele considerarse que los largometrajes terminados en medios digitales, en calidades
de 2K o 4K cumplen con tal recaudo.
14
Argentina
15
subsidio o en un proyecto cuyo titular no sea necesariamente el beneficiario original. 2) Haber entregado sumas en concepto de adquisicin de equipamiento
industrial por montos no inferiores a aquellos cuya restitucin se solicita. La
caducidad es de dos aos desde la ltima retencin efectuada por el INCAA,
lo que extiende notablemente ese plazo.
3.5. Crditos.
La Resolucin N 2203/2011/INCAA dispone el mecanismo y los requisitos
a cumplir para poder adquirir un crdito a tasas preferenciales otorgado por
el INCAA. En adicin a las nfimas tasas de inters que percibe el INCAA
por los crditos que acuerda, se establece un plazo de espera para la devolucin del crdito que comienza a computarse desde los doce (12) meses (veinticuatro (24) meses en el supuesto de los Documentales) desde la fecha del
primer desembolso que reciba el beneficiario (Se entiende que en ese plazo el
Productor habr de terminar su proyecto y habr estrenado generando ingresos que permitan el repago). Adems, dichos plazos pueden ser prorrogados
mediante dos sucesivas prrrogas adicionales, la primera ordinaria y la segunda extraordinaria, totalizando un mximo de doce (12) meses (artculos 18,
35 ccds. y ss. de la Resolucin N 2203/2011/INCAA).
Los prstamos devengan un inters compensatorio vencido sobre saldos pagadero por perodos trimestrales, siendo dicha tasa de inters mxima del
cuatro (4%) nominal anual; importe muy por debajo de los intereses que se
perciben al da de la fecha para crditos personales o de consumo en Argentina, que oscilan en los Bancos Comerciales, aproximadamente en el 33%
para los valores mnimos y el 43% para los mximos. En relacin al Costo
Financiero Total de dichas entidades se ubic en un rango que promedi el
55% para las tasas mnimas y el 75% para las mximas.
3.6. Concursos cinematogrficos.
El INCAA realiza diversos llamados a concursos cinematogrficos, tales
como para peras primas, pelculas terminadas, cortometrajes, entre otros.
Dentro de las medidas de fomento previstas por la Ley 17.741 (t.o. 2001), el
INCAA ha desarrollado una extensa trayectoria de auspicios de concursos
y otorgamiento de premios para desarrollar la cinematografa nacional y las
artes audiovisuales en sus aspectos culturales, tcnicos, artsticos, industriales
y comerciales. Entre los ciclos que ms se han reiterado anualmente, se encuentran el concurso de Opera prima; premios a Pelculas terminadas,
Historias breves, Laboratorio de Escritura de Guiones Cinematogrficos
16
Argentina
17
18
Argentina
19
20
Argentina
21
7. Conclusiones.
La Repblica Argentina considera a las manifestaciones culturales, entre las
cuales se encuentra la cinematografa, como derechos tanto por parte de aqul
que las produce como de quienes las reciben, que no slo merecen tutela estatal, sino su activa participacin en el fomento y la proteccin de las mismas.
Este compromiso se ha manifestado durante dcadas y se ha consolidado en
los ltimos aos, a travs de planes inclusivos que hacen posible la produccin audiovisual nacional y su llegada gratuita a millones de argentinos. En lo
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Bolivia
The Bolivian Cinema is still a Matter of Faith
By Fernando Martnez*
n 1995, Bolivian cinema was experiencing a boom for the first time in its
history: five films were released, four of which were by new directors, and one
by a firmly-established producer. The recently-passed Law N 1,302 was opening
doors to all new productions.
In Bolivia, the National Film Council (CONACINE) has administered an annual
fund of approximately U$1 million since 1992. Still in effect today, the above-mentioned law mandated the Bolivian State to disburse that amount as a lump sum,
and obliged CONACINE to implement revolving credits in order to finance film
production. The interest charged on each loan granted ranged from 3% to 8 %,
which resulted in the technical collapse of the Cinematographic Development
Fund in 2006 because several of the films which were funded failed to repay their
debt to the fund from their box office revenues.
The first films made with loans granted by the CONACINE Cinematographic
Development Fund managed to pay back the loans within three to five years.
Another significant piece of information is that, in order for this scheme to function, CONACINE required directors and producers to put up collateral.
After 1995, Bolivia returned to its normal average of one film per year. The first
credits were recovered towards the end of 2002. During this period Bolivia began to pay its membership fees to the Ibermedia Program. Overall, the outlook
was very encouraging, since at least three films were forecast for 2003, with budgets of U$500,000, in addition to other projects with very ambitious budgets of
around U$1million or more.
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The film law in Bolivia was considered a pioneering initiative and only second in
the region after Argentina, although it contained a clearly neoliberal view: it disguised credits with interests and collateral (in Bolivia, the 1990s were plagued by
a wave of privatizations). In the cultural sphere, a globalization process loomed.
The Bolivian government had become sensitive to the voices of minor cultural sectors and had rewarded them with these laws, shedding much of its own
responsibilities.
From the early years of the XXI century onwards, much was said about technological changes. In 2004, the first movie theater complex was inaugurated in
Santa Cruz de la Sierra: the Cine Center, with investments consisting mainly
of foreign capital (Spanish) and also some Bolivian funding. It included a common area with twelve screens, a food court and other attractions. This enterprise
was soon followed by a replica in Cochabamba. However, La Paz continued with
its nostalgic, traditional theaters with seating capacity of over 200. At that time,
there were three such theaters with these characteristics, and La Paz was still city
with the largest audiences in its movie theaters.
Bolivian productions leased these theaters in La Paz in order to exhibit films commercially, with a minimum risk in recovering their cost through box office revenues. However, Bolivias capital city lived through tumultuous times between
2003 and 2006, which, to some extent, seemed to have scared off investments.
Important technological changes coincided with the inauguration in Bolivia of
major theaters known as multiplexes, already commonplace in many other countries since the beginning of this decade. This forced the public to deal with a rapid
adaptation in the way movies were watched. The theaters moved from screening
three to four sessions per screen with fixed times, to more than twelve sessions a
day at a wide variety of times. In 2008, La Paz shifted from less than five first-run
theaters to 35 screens in 2013, in some six complexes.
Film productions began to appear in towns such as Santa Cruz and Cochabamba, as the arrival of digital technology spurred the appearance of several young
directors, while at the same time, despite the digital system becoming ever more
consolidated, a battle of the generations took place for the occupation of privileged facilities.
In terms of access to production funding, La Paz was accused of centralism,
which was also a reflection of what was occurring elsewhere in Bolivia. Important initiatives were underway elsewhere in the country, with lively festivals and
productions undertaken with ample good will and local support.
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In 2006, major political changes swept through Bolivia. A CONACINE director took a unilateral decision to halt payment of the annual Ibermedia Program
contribution, placing the country in a type of no-mans-land. This unfortunate
decision pulled the rug out from under many projects. Until then, Bolivia had
several interesting experiences in the field of co-production, although a few were
considered quite disastrous. Unfortunately, the above-mention decision brought
work on these projects to a halt.
In late 2009, the crisis had spread along the entire production chain. Film projects had no way of accessing any government funding. The CONACINE Incentive Fund was virtually bankrupt in technical terms, since productions undertaken between 2003 and 2008 had been unable to recover their investment (or at
least the loans from this entity), interest was accumulating and the debt had became unrecoverable. Worst of all, we were no longer part of the Ibermedia Program. There was a new generation producing films elsewhere in Bolivia, without
funds. From a minimum budget of US$120,000 Bolivia dropped to an average of
US$35,000 per film. The public stayed away in droves, and multiplexes did not
appear to offer a solution for these lost audiences. The box office revenue from
Bolivian films became increasingly fragile.
Between 2006 and 2012, the situation was the following: paradoxically, production rose from an average of one film a year, to five per year. Film production costs dropped, from a reported average in 2005 of US$400,000, plummeting to US$120,000 in 2009. Some productions were completed with less than
US$20,000, all financed privately, either in-house or with commercial loans
from banks and sponsors.
This stage was also characterized by a drop in quality, due perhaps to technological changes, and several young directors launched themselves into shooting a
number of poor quality films.
The Bolivian film with the highest box office revenues in 2012 attracted 15,000
spectators nationwide, and was exhibited for about eight weeks, with an investment of approximately US$120,000.
Today, Bolivia is living an economic boom, swept by political, social and, above
all, cultural changes. The situation now is very different from 2006. Changes have
been triggered that reveal another Bolivia, which has at last eliminated extreme
poverty and its most pressing needs, and is now looking ahead to a new context.
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Bolivia
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The gap appears at the post-production stage, which is not addressed by government funding, and far less by private investments. Many people think that a
film is finished once shooting ends. Bolivia has bitter experience with this phase,
with many projects imploding, and unable to be completed with the minimum
conditions required for exhibition. Even under the previous Cinematographic
Development Fund, this phase was not covered. In Bolivia, many young producers are unaware of the costs of this phase and do not include it in their business
or creative planning.
In the past, Bolivian film producers turned to foreign laboratories for developing
their films, and today they are doing so for the post-production process, with
resulting increased costs. Today Bolivia at least offers working conditions for editing the soundtracks and basic color correction, although sometimes it may be
necessary to rely on foreign laboratories and studios for the final sound-mixing,
color correction and all the delivery materials required. Funding for this stage
comes out of the producers pocket, and with luck, a non-government institution
may be contacted in exchange for theatrical and television exhibition rights, with
the risk of turning the film into an educational project. This is what happens in
most cases.
Paradoxically enough, the exhibition and distribution stages seem to be more
stable, where government institutions and private companies are eager to provide support once they see the finished product, and eager to display their logos
among the credits. To do so, they offer small amounts of money or barter air tickets to premiers, hotel accommodation or participation in gala events. The producer must invent strategies to please the authorities, company owners and the
press, which usually offers limited amounts of print space, always overshadowed
by news about the release of the latest blockbuster. Then we face the opinions of
academic critics biased by their personal views of the film, rather than telling the
public why they should go to see a specific domestic film. On some occasions, and
with luck, a Bolivian film will find a promotional exchange with a bank, telephone
or television network, when the counterpart means exclusive use of its image or,
for television, offering broadcasting rights previously exchanged for promotional
spots aired at midnight.
Despite its gloomy tone, the situation described above does promise changes.
Work is underway on the draft of the new Cinema Act, now with new players.
However, the political will is still in doubt, and the struggle will focus on discovering whether this political will to support the cinema and audiovisual industry exists, and if the political process may be an ally for cinema and audiovisual
Bolivia
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production. At the same time, the La Paz City Hall has launched a competitive
fund for the first time of approximately US$30,000 for films shot in La Paz, with
the largest amount allocated to a production so far US$ 15,000. The government
has also provided strong support for private initiatives such as the Bolivia Lab,
and Fenavid.
All these changes require government support, political will and strong institutions engaged in fostering cinema and audiovisual productions. Among filmmakers there must be a strong commitment to portray Bolivia in such productions. In the words of the well-known critic and filmmaker Luis Espinal, who was
murdered for defending democracy: In order to be universal, more local stories
must be told. The state needs to reflect on this concept: Be aware that we cannot
artificially inflate, through excessive costs and budgets, a medium that requires
the support of all parties in order to move ahead. We must all push the cart in the
same direction.
The overall situation now seems to be changing slightly at least, and we are starting to see a light glimmering at the end of the tunnel. However, filmmaking in
Bolivia is still a challenge. An indicator of this challenge is that in Bolivia, a film
with a minimum of quality will require a budget of approximately US$100,000.
We must cease seeking an easy formula to recoup investments and instead begin
to consider how to foster production and exhibition activities in a broader-based
manner, encouraging the public to view our films, and also extending this campaign to television, which is also now impacted by technological changes. Thus,
this is the time to regulate our industry in order to reinforce our presence on
theater screens.
Making movies today in Bolivia is still a matter of faith.
*Editors note: On December 27, 2013, after contributing this article, Fernando
Martinez suddenly passed away, leaving an enormous legacy of contributions to
the cinema of Bolivia and Latin America.
Bolvia
El cine boliviano an es cuestin de fe
Por Fernando Martnez.*
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Bolvia
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Bolvia
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no son el sueldo del autor y del productor sino que es un dinero destinado a
la inversin a la produccin en toda la cadena.
El CONACINE, o la futura institucin encargada de regular y fomentar la
produccin de contenidos deber aprender a hacer lobby, acompaar el esfuerzo de una produccin o proyecto en mercados, encuentros o festivales de
cine. Debemos volver a poner al cine y al audiovisual boliviano en el mapa
mundial de la produccin. Hoy todos estos espacios internacionales hacen
otro tipo de bsquedas, pues uno ve el listado y se encuentra con proyectos de
pases tradicionales que asisten a estos eventos. No hay casi ningn nombre
de proyecto o cineasta boliviano, pero por qu? Nuestros guiones y pelculas
son tan malas?, o el mundo todava no comprende lo que se quiere contar
como pas y como sociedad? Cuando una pelcula llega a estos espacios somos una sensacin, producimos la excepcin a la regla, pero no hacemos la
regla y sta es importante para generar continuidad en los proyectos de cine
y pelculas.
Hoy las vas para financiar un proyecto cinematogrfico pasan primero por
tener un buen proyecto trabajado y corregido. Y por supuesto es importante
que los autores sepamos corregir, enriquecer nuestros proyectos, renunciando
a geniales ideas. Es decir, asumir la idea de trabajar en equipo.
El desarrollo de proyectos se financia hoy a travs de una inversin directa del
autor y productor casi en un 50 % y teniendo apoyos de foros y encuentros
como el Bolivia Lab., Fenavid y el Festival de Cine de Derechos Humanos; y
para contar con efectivo en el caso de apuntar a un desarrollo por la va de
la coproduccin est el Programa Ibermedia, el cual da un techo de hasta 15
mil dlares estadounidenses (el historial y promedio otorgado a proyectos en
Bolivia es de 10 mil dlares).
Ac surge una pregunta una vez ms: alcanza este monto para el desarrollo
de un proyecto? Hasta hoy los proyectos financiaron su desarrollo solo dentro
del territorio nacional. El desarrollo de proyectos bolivianos est lejos todava
de los grandes foros, festivales y encuentros.
La parte de la produccin es la ms cara y compleja en la cadena de produccin
y la que ms dinero en efectivo necesita. Como fondo principal se cuenta con
el Programa Ibermedia, con una convocatoria anual y concursable. Si un proyecto es beneficiado tiene por lo menos el 50 % de produccin en territorio
nacional asegurado, si es que tiene el control del 100 % de esta ayuda. Otros
apoyos directos de instituciones pblicas, en honor de la verdad, depende
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Bolvia
37
sesgadas sobre visiones personales de la pelcula antes que una reflexin al pblico del porqu ir a ver determinada pelcula nacional. En algunas ocasiones,
y con suerte, una pelcula boliviana encontrar intercambio promocional con
una institucin bancaria, telefnica o de televisin: la contraparte significa
vender exclusivamente su imagen o, en el caso de la televisin, ofrecer sus
derechos de difusin previamente comprados por el intercambio de pases de
spots promocionales pasada la medianoche.
El panorama anteriormente descrito, a ratos tan pesimista, parece sin embargo prometer cambios. Se ha trabajado el proyecto de la nueva ley del cine,
ahora con nuevos actores. La voluntad poltica est todava pendiente, la pelea estar en saber hasta dnde existe esta voluntad poltica para apoyar el
cine y el audiovisual y que este proceso poltico vea como un aliado a la herramienta del cine y el audiovisual. Al mismo tiempo, el Gobierno Autnomo
de la ciudad de La Paz ha lanzado por primera vez un fondo concursable de
cerca de 30 mil dlares estadounidenses para pelculas que se filmen en la
ciudad de La Paz, donde el mayor aporte ser a la produccin con un monto
de cerca de los 15 mil dlares estadounidenses.
Los emprendimientos privados, con fuerte apoyo estatal, son espacios como
el Bolivia Lab. y el Fenavid.
Todos estos cambios precisan de parte del Estado: la voluntad poltica, instituciones fuertes empeadas en fomentar el cine y el audiovisual. Por parte
de los cineastas debe existir un compromiso fuerte en relatar Bolivia. Ya lo
dijo un conocido crtico y cineasta, Luis Espinal, asesinado por defender la
democracia: para ser universales hay que contar historias ms locales. Y
una reflexin al gremio: tomar conciencia de que no podemos hacer inflar
de forma artificial, con costos y presupuestos exagerados nuestra realidad, un
medio que necesita el apoyo de todos para salir adelante y por parte de todos
jalar el carro a un solo lado.
Hoy el panorama parece cambiar de a poco, por lo menos ya comenzamos a
ver la luz al final del tnel. Empero, todava el cine en Bolivia es difcil. Slo
un dato dramtico: para llegar a parmetros de calidad mnimos el presupuesto est sobre los 100 mil dlares. Debemos dejar de pensar en la fcil frmula
se debe recuperar lo invertido, sino comenzar a pensar en fomentar de
manera amplia la produccin, la exhibicin y el pblico que va a las salas,
incidir en la televisin que comienza a sufrir tambin un cambio tecnolgico,
es momento de normar para fomentar nuestra presencia en las pantallas.
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Brazil
Tax incentives for audiovisual production in Brazil
By Fbio de S Cesnik and Roberto Drago Pelosi Juc
ince the early 90s Brazil has promoted the entertainment industry, in particular
the audiovisual market. This investment is consistent with a continued public
policy that led to the creation of the National Cinema Agency (ANCINE), the
regulator and promoter of audiovisual activity in the country, together with the
Audiovisual Secretariat of the Ministry of Culture.
An analysis of the box office revenue for the period 2009-2012, shows an increase
of 30% in tickets sold and 66% in the gross income of the theaters throughout the
country. Proceeds from Brazilian films increased 20% over the same period. Similarly, the income of national film distributors increased about 120%. .In 2012,
31.7% of total admissions was generated by feature films marketed by national
distributors, and 79.4% of the income earned by the Brazilian titles was generated by these companies films. The Brazilian exhibition sector, which in end2012
reached 2,517 screens, also had a significant increase of 19.3% over 2009. Brazil
ended 2012 with an average of 77 thousand inhabitants per theater complex. Of
the total screens, 784 have digital projection equipment in DCI standard, which
corresponds to 31% of the Brazilian exhibition sector1.
In parallel, the new Pay TV Law, as we shall see, revolutionized the television
market, boosting demand for Brazilian independent production and increasing the populations access to audiovisual services. The demand for more and
better quality content also generated a positive impact on other windows. Thus,
it was the demand that produced a trend toward the professionalization of the
marketplace.
1 http://oca.ancine.gov.br/ - Accessed on 11/06/2013.
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This change in paradigm brings to the activity a new way of thinking about independently-produced audiovisual works, as assets with great commercial potential
and the power to attract new investors, and promote new public policies. The
array of funding mechanisms has served as a determining factor for the structure of the financing plan of audiovisual works in Brazil. The Audiovisual Sector
Fund, for example, the direct government investment policy tool, has allocated
over R$400 million, since its inception, for distribution and production. It is expected that the new injection of funds, resulting from the tax contributions of the
Telecommunications Fund, implemented by the new Pay TV Law, will generate
new funds of approximately R$ 800 million annually.
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41
produced through fiscal benefits are Brazilian works and will be able to fulfill the
quotas of national content imposed by the new legislation.
International Coproduction
International Coproduction is a form of production of audiovisual works performed by producing partners based in two (2) or more countries, and engaged
in production activity that includes the sharing of responsibilities for the economic organization of the work, including the contribution of funds, goods or
services, and the sharing of the rights in regards to the audiovisual work resulting
from said collaboration among the co-producers.
From the above definition we can extract three important concepts: (i) the parties
involved must engage in the activity of production, although individuals may exercise these activities; the foreign producer must also prove competence by means of
an audiovisual producer license issued by a Competent Authority of its country of
origin; in addition, for the purpose of raising Brazilian federal funds, the Brazilian
co-producer shall be a company; (ii) the economic responsibility for the audiovisual work to be produced must be shared; (iii) the co-production should include
the sharing of ownership of the rights in regards to the audiovisual work resulting
from such collaboration, in proportion to its economic contribution.
There are two types of audiovisual works performed under the international coproduction, whose terms will be observed at the time of their recognition by the
competent authority:
A production by a Brazilian company registered in ANCINE in association with foreign co-producer countries with which Brazil maintains a
co-production agreement for audiovisual works; or
A production considered a co-production by a Brazilian company registered in ANCINE in association with foreign co-producers from countries with which Brazil does not hold a coproduction agreement,
which requires ownership of at least 40% (forty percent) of the rights of
the work by the Brazilian company, as well as the use of at least 2/3 (two
thirds) of Brazilian artists and technicians residing in Brazil for more
than three (3) years.
The international co-production must be recognized by a Brazilian authority so
that the work is officially considered a national work, and may take advantage of
available national funding sources to raise the necessary funds pertaining to its
economic contribution.
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to projects for the production of independent Brazilian short, medium and feature-length films, as well as technical infrastructure projects, for the production
and exhibition of cinematographic and visual works, including the remodeling
and adaptation of theaters for the use of technical visual or audio services.
Brazilian companies utilizing the Real Taxable Income Regime and individuals
may deduct the amounts invested as an operating expense, and also deduct the
entire amount from their income tax due (up to the limit of 3% of the tax due).
For example: an investment of R$ 40,000 in a project would generate a profit
of R$ 50,000 for the taxpayer. Moreover, when dealing with this investment
mechanism, the investor becomes a rightsholder of the resulting product and
maintains an interest in the proceeds from the film. In addition, individuals may
deduct 100% of the amounts invested in the projects, up to a limit of 6% (six
percent) of the amount of income tax payable, in addition to their interest in the
proceeds from the film .
The ceiling for use of the tax benefit of Article 1 and 1A (as we see below) of Law
No. 8.685/93 is 4 (four) million Reais (with the application of both Articles 1
and 1A) for each approved project.
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The ceiling for use of the tax benefit of Article 3 of Law No. 8.685/93 is three (3)
million Reais for each approved project.
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This benefit mechanism exempts Pay TV programmers from paying the so-called
CONDECINE levy (at the rate of 11% on the amount of the remittance), provided that they invest 3% of the amount due, derived from the credit, remittance
or delivery to producers, distributors or intermediaries abroad, of the amounts
related to income from the commercialization of cinematographic or video
works, for the acquisition or importation, at a fixed price, as well as any amount
relating to the acquisition or licensing of any form of rights, in the investment in
projects previously approved by ANCINE.
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Brasil
Incentivos Fiscales al Audiovisual en Brasil
Por Fbio de S Cesnik & Roberto Drago Pelosi Juc
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Paralelamente, la nueva Ley de Televisin de Pago, como veremos ms adelante, revolucion el mercado de la televisin, impulsando la demanda de
produccin brasilea e independiente y ampliando el acceso de la poblacin
a los servicios audiovisuales. La exigencia por ms contenidos y ms calidad
tambin genera un reflejo positivo en las dems ventanas de exhibicin: es la
demanda que trabaja por la profesionalizacin del mercado.
Ese cambio de paradigma trae para la actividad una nueva forma de pensar
las obras audiovisuales independientes, ahora activos con gran potencial comercial y poder de atraccin de nuevos inversores y nuevas polticas pblicas, siendo importante para la estructuracin del plan de financiacin de las
obras la composicin con los recursos incentivados disponibles. El Fondo
Sectorial del Audiovisual, por ejemplo, poltica de inversin directa del poder
pblico, ya destin, desde su creacin, ms de R$ 400 millones a la distribucin y produccin. Se estima que la nueva inyeccin de recursos en funcin
de las contribuciones tributarias del Fondo de las Telecomunicaciones, implementada por la nueva Ley de Televisin de Pago, genere un capital disponible
para el fondo de cerca de R$ 800 millones anuales.
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Coproduccin Internacional
La Coproduccin Internacional es la modalidad de produccin de obra audiovisual realizada por agentes econmicos con sede en 2 (dos) o ms pases
que ejerzan actividad de produccin que contemple la coparticipacin de las
responsabilidades por parte de la organizacin econmica de la obra, incluyendo el aporte de recursos financieros, bienes o servicios y la coparticipacin
sobre el patrimonio de la obra entre los coproductores.
De la definicin anterior se pueden extraer tres conceptos importantes: (i)
las partes involucradas deben ejercer la actividad de produccin, muy a pesar
de que las personas naturales puedan ejercer esas actividades; el productor
extranjero tambin deber comprobar su aptitud por medio de un certificado
de productor audiovisual emitido por la Autoridad Competente de su pas;
adems, para fines de captacin de recursos pblicos federales brasileos,
el coproductor brasileo deber ser sociedad empresaria; (ii) la responsabilidad econmica por la obra deber ser compartida; (iii) la coproduccin debe
contemplar la coparticipacin de los derechos patrimoniales sobre la obra,
proporcionalmente a su contribucin econmica.
Existen dos tipos de obra audiovisual realizada en rgimen de coproduccin
internacional, cuyos trminos sern observados en el momento de su reconocimiento por la autoridad competente:
en Argentina. Estados Unidos y Alemania, por ejemplo, presentan ndices superiores al 90% (fuente: Mdia
Fatos 2009, Asociacin Brasilea de TV por Suscripcin, apud presentacin realizada por la Superintendencia de Acompaamiento de Mercado de ANCINE SAM en marzo de 2012). Cabe destacar que, a finales de
2011, el ndice de penetracin del servicio de televisin por suscripcin ya llegaba al 20% de los domicilios
con televisin (conforme a los datos de la misma presentacin hecha por la Superintendencia de Acompaamiento de Mercado de ANCINE SAM), lo que demuestra el rpido crecimiento de la penetracin en
los ltimos aos que tiende a acelerar an ms con las alteraciones legislativas comentadas.
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3 En los trminos del art. 13 del Decreto-Ley n 1.089, de 1970, alterado por el art. 2 de la Ley n 8.685/93
(incidente a razn del 25% sobre las remesas).
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produccin independiente de largo, medio y cortometraje, adems de telefilme, miniserie y programa de televisin de carcter educativo y cultural. Con
eso, la programadora recibe el beneficio fiscal, y tambin productos audiovisuales que pueden ser adicionados a su grilla de programacin en Brasil y en
el extranjero.
Este mecanismo exenta las programadoras de televisin por suscripcin del
pago del tributo llamado CONDECINE (alcuota del 11% sobre el valor de
la remesa), siempre que inviertan el 3% del valor adeudado correspondiente del crdito, del empleo, de la remesa o de la entrega a los productores,
distribuidores o intermediarios en el extranjero; de las importancias relativas
a rendimientos o remuneracin derivados de la explotacin de obras cinematogrficas o video fonogrficas; por su adquisicin o importacin a precio
fijo; as como cualquier monto referente a la adquisicin o licenciamiento
de cualquier forma de derechos en la aplicacin en proyectos previamente
aprobados por la ANCINE para el aprovechamiento de los beneficios de este
mecanismo.
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actividad audiovisual: a) obras audiovisuales brasileas de produccin independiente de corto y mediometraje; b) festivales nacionales o internacionales;
c) donaciones de acervos para cinematecas, as como entrenamiento de personal y adquisicin de equipamientos para el mantenimiento de esos acervos;
y d) preservacin y difusin del acervo audiovisual. Adems de los festivales,
que fueron incluidos en el tem b por su peculiaridad, pueden entrar en
esta modalidad de incentivo cualesquiera acciones relacionadas a la preservacin y/o exhibicin pblica de acervos audiovisuales, ya sean brasileos o no.
Los financiadores empresas brasileas tributadas en la rentabilidad real
pueden deducir la totalidad del valor del impuesto de renta adeudado hasta
el lmite del 4% del impuesto a pagar. Los individuos tambin pueden financiar, deduciendo la totalidad aplicada hasta el lmite del 6% del impuesto
adeudado.
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Las acciones del FSA estn dirigidas para actuar en reas especficas, identificadas con base en diagnsticos, investigaciones y estudios tcnicos. Para tal,
las lneas de actuacin del FSA se definen teniendo como premisas fundamentales los resultados esperados, la perspectiva de la sostenibilidad de las
acciones y de sus resultados a largo plazo, la garanta del compromiso de los
beneficiarios con los resultados establecidos, as como la evaluacin peridica
de los resultados alcanzados. Actualmente, existen cuatro lneas de acciones
del FSA para el mercado audiovisual: Lnea A - PRODECINE: produccin de
largometraje; Lnea B - PRODAV: produccin para televisin; Lnea C - PRODECINE: adquisicin de derechos de distribucin en salas de exhibicin; y
Lnea D - PRODECINE: comercializacin en salas de exhibicin.
Los recursos que componen el Fondo Sectorial del Audiovisual son oriundos
del Presupuesto de la Unin y provienen de diversas fuentes, principalmente
de la recaudacin de CONDECINE Contribucin para el Desarrollo de la
Industria Cinematogrfica Nacional, y de ingresos de concesiones y permisos,
principalmente el FISTEL Fondo de Fiscalizacin de las Telecomunicaciones.
CONDECINE tiene como hecho generador la transmisin, produccin, licenciamiento y distribucin de obras audiovisuales con finalidad comercial
por los prestadores de servicios que utilicen medios que puedan distribuir
contenidos audiovisuales, tales como las empresas de telecomunicaciones y
operadoras de televisin por suscripcin (servicio de acceso condicionado).
Adems de estas, el FSA obtiene ingresos derivados del cobro de tasas, multas
y del producto de rendimiento de aplicaciones financieras.
El presupuesto global del FSA se define en bases anuales, a partir de proyecciones elaboradas por la Secretara de Presupuesto Federal (SOF) del Ministerio de Planificacin. El presupuesto previsto para el ao 2014 debe superar
R$ 800.000.000,00 (ochocientos millones de reales).
Chile
Public Sources of Financing for Audiovisual Productions
By Andrs E. Young.
The only sources of permanent financing available for the production of audiovisual projects in Chile come from the government.
There are three sources specifically targeting the audiovisual sector:
1. Audiovisual Development Fund, established by the Audiovisual
Development Act;
2. Quality Development Fund established by the law that set up the
National Television Council; and
3. Creative Industries Program Fund, Competitiveness Administration,
Production Development Corporation (CORFO).
There are no private sources of financing or funds that support the audiovisual industry. However, there is a tax benefit, duly updated as of January 1, 2014,
which may encompass certain private projects although with limited applications in the audiovisual industry, as shown below.
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social, artistic and cultural impact, technical and financial feasibility, and financing structure.
Each year, the CAIA defines a percentage of outstanding Chilean works that are
addressed by supportive production projects, as per letters a), b) and c) above,
based on the quality requirements of the candidate projects, as well as criteria
and programs fostering the even development of audiovisual activity in various
parts of the country.
1.5 Beneficiaries
Chilean entities established under public or private law, either non-profit or
for-profit.
1.6 Repayment Obligation
Up to 50% of the subsidies described above are paid back into the Fund once
net revenues are being generated through audiovisual production sales. Net revenues were deemed to be the income brought in through sales of the production
that exceed the value of the production costs established in the approved project. For co-productions, the net revenues and costs of the Chilean producer are
deemed to be those assigned thereto in a proportion addressed in the respective
agreement or contract, as included in the approved project.
1.7 Project Implementation Control and Default
The Executive Secretary of CAIA or the respective Regional Director of the CNCA
is in charge of controlling project implementation. The people in charge of these
projects must constantly facilitate the pertinent oversight and control tasks.
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2.5 Beneficiaries
Depending on the Categories through which the CNTV established the guidelines, the following corporate entities may be beneficiaries:
a) Independent producers;
b) Nationwide public television channels;
c) Regional public television channels;
d) Local public television channels; and
e) Associations between one or more Chilean coproducers and one or
more international coproducers.
2.6 Repayment Obligation
There is no obligation to repay the contribution received through the CNTV Fund.
2.7 Project Implementation Control and Default
Shall be handled by CNTV through a supervisor whose function is to oversee
implementation. The people in charge of the project must present the supervisor with progress reports, which will be assessed by the CNTV Development
Department. Once the reports have been approved, the project funds will be
released for the various stages.
3. Creative Industries Program Fund, Competitiveness Administration, Production Development Corporation (CORFO)
3.1 Introduction
CORFO is a Chilean agency established in 1939 in order to spur domestic production activities. Its initiatives include the Creative Industries Program (Program), whose
purpose is to foster the development of the audiovisual industry, encouraging the
implementation of projects for cinema as well as television, handled by production
houses and / or audiovisual producers, designed for the domestic and international markets, always within the framework of strategic efforts designed to underpin
the development of new businesses for the Chilean audiovisual industry.
3.2 Purpose of the Program
The Program consists of funds or selection processes, known as CORFO Cine
and CORFO TV.
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a) CORFO Cine supports the professional preparation and development of single audiovisual projects consisting of full-length, medium and short features in
the fiction, documentary and animation and cartoon genres, focused on:
CORFO may finance up to 70% of the total costs of the project, whenever this
does not exceed 14 million pesos for long and medium length features, and 7
million pesos for shorts.
b) CORFO TV supports the development of projects for television in the fiction,
reporting, documentary, animation, cartoons and childrens genres, focusing on:
CORFO may finance up to 70% of the total cost of the project, provided that this
does not exceed 18 million pesos.
This program is available for financing projects designed for public and / or private television.
3.3 Program Management
The CORFO Fund Allocation Committee in charge may approve projects and
allocate funds, based on technical assessments and fund availability
3.4 Allocation of Funds
Projects must be chosen through public selection processes.
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3.5 Beneficiaries
Selection processes are open to Chilean citizens and / or corporate entities
whose working capital or corporate purpose consists of audiovisual activities,
with taxable net incomes or annual net sales of no more than 100,000 Development Units, respectively.
3.6 Repayment Obligation
There is no obligation to repay the funds awarded.
3.7 Project Implementation Control and Default
The beneficiary companies agree to accept and facilitate the oversight and follow-up of the project activities by the CORFO Development Department, providing the auditing entities with all information as requested and presenting reports and finished products for this stage, as established in the agreement.
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Law specifically states that authorizations related to such payback may be exercised only five years after the first commercial sale of the work.
Due to the recent entry into effect of this legal reform, time will be needed to
see how this tax benefit works in practice, and whether it is effective or not for
financing audiovisual project.
Chile
Fuentes Pblicas de Financiacin para la Produccin
Audiovisual
por Andrs E. Young.
Las nicas fuentes de financiacin permanentes para la produccin de proyectos audiovisuales en Chile son de carcter pblico.
Existen tres orientadas especficamente al sector audiovisual:
1. Fondo de Fomento Audiovisual de la ley sobre fomento audiovisual;
2. Fondo de Fomento a la calidad de la ley que crea el Consejo Nacional de Televisin; y
3. Fondos del Programa de Industrias Creativas de la Gerencia de
Competitividad de la Corporacin de Fomento de la Produccin
(CORFO).
No existen fuentes de financiacin o fondos privados que promuevan la industria audiovisual. Existe un beneficio tributario, debidamente actualizado
a partir del 1 de enero de 2014, al cual se pueden acoger ciertos privados,
pero que tiene limitada aplicacin en la industria audiovisual, segn veremos
a continuacin.
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consistentes en impacto social, artstico y cultural; viabilidad tcnica y financiera y estructura de financiacin.
Anualmente, el CAIA definir un porcentaje de peras primas nacionales a
contemplar en los proyectos de produccin apoyados en las letras a), b) y c),
segn requisitos de calidad de los proyectos postulados, as como criterios y
programas que propendan al fomento equitativo de la actividad audiovisual
en las regiones del pas.
1.5 Beneficiarios.
Personas jurdicas chilenas de derecho pblico o privado, con o sin fines de
lucro.
1.6 Obligacin de reembolso.
Las subvenciones antes especificadas se reembolsarn al Fondo hasta el 50%
de la ayuda, cuando se generen ingresos netos en la comercializacin de la
produccin audiovisual. Sern considerados ingresos netos aquellos ingresos
obtenidos por la produccin en su comercializacin que superen el monto de
los costos de la produccin establecidos en el proyecto aprobado. En el caso
de las coproducciones, se considerarn ingresos netos y costos del productor
chileno aquellos que correspondan a ste en la proporcin acordada en el
contrato o convenio respectivo, incorporado en el proyecto aprobado.
1.7 Control de la ejecucin de los proyectos e incumplimiento.
Corresponde al Secretario Ejecutivo del CAIA o al Director Regional del
CNCA respectivo el control de la ejecucin de los proyectos. Los responsables de proyectos debern facilitar en todo momento las tareas de supervisin
y control pertinentes.
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a) Productoras independientes;
b) Canales de libre recepcin y cobertura nacional;
c) Canales de libre recepcin y cobertura regional;
d) Canales de libre recepcin y cobertura local; y
e) Asociaciones entre uno o ms coproductores chilenos y uno o ms
coproductores internacionales.
2.6 Obligacin de reembolso.
No existe obligacin de reembolsar el aporte recibido a travs de los Fondos
CNTV.
2.7 Control de la ejecucin de los proyectos e incumplimiento.
La realiza el CNTV a travs de un supervisor cuya funcin es fiscalizar la
ejecucin. Los responsables del Proyecto debern presentar al supervisor los
informes de avance, cuya evaluacin corresponder al Departamento de Fomento del CNTV. Aprobados los informes se girarn los fondos del Proyecto
para las distintas etapas.
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Como se ver hay dos importantes limitaciones para que este incentivo fiscal redunde en el desarrollo de la produccin audiovisual. Por una parte,
las empresas con fines de lucro no estn dentro de los posibles receptores
de la donacin o Donatarios en esta ley. Es as como excluye de plano toda
forma de organizacin que persiga fines de lucro, modalidad a travs de la
cual habitualmente se estructuran las productoras audiovisuales. En segundo
trmino el Comit Calificador de Donaciones privadas podr determinar, en
atencin a la naturaleza del proyecto y al monto del financiamiento acogido
a esta ley, una retribucin cultural a la comunidad, que en el caso del audiovisual corresponde a entregar una autorizacin gratuita al Consejo Nacional
de la Cultura y las Artes, para la exhibicin pblica de la obra en el territorio
nacional. Si bien podra pensarse que esto perjudica la comercializacin del
proyecto audiovisual, la ley expresamente seala que al aplicar la retribucin,
dicha autorizacin no podr ejercerse antes de los cinco aos contados desde
el primer acto de comercializacin de la obra.
Debido a la reciente entrada en vigencia de esta reforma legal, habr que esperar para ver cmo opera en la prctica este beneficio tributario y si es efectivo
o no para financiar proyectos audiovisuales.
Colombia
Current Financing Mechanisms Available in Colombia for
the Production of Audiovisual Content
By Cristina I. Echeverri Sarmiento
Introduction
n this new edition, it is gratifying to list the progress that has taken place in
the financing and incentive mechanisms available for audiovisual productions
in Colombia, resulting from a policy designed to make Colombia not only
competitive in terms of cultural industries, but also an ideal location for the
production of world-class audiovisual works.
These incentives reflect the concerns of the Colombian government as well as
those of leading players in the audiovisual sector, who resolved to encourage the
awards of tax and business incentives through issuing new rules that will boost
the output of audiovisual content in Colombia, thus encouraging tourism activities while enhancing the nations image, fostering the development of the
Colombian film industry, as well as exporting audiovisual services all over the
world.
This is why Law N 1,556 was promulgated on July 9, 2012, presenting Colombia as a source of locations for shooting cinematographic works. This Act established the Colombian Film Fund, with the mission of managing and allocating
funds for the promotion of the nations territory through counterpart benefits
offered to domestic and international producers of cinematographic works that
intend to shoot all or part of their projects in Colombia, provided that some
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requirements are complied with, such as signing an agreement with the Colombian Film Fund Administrator1.
Another specific characteristic ushered in by this Act is the inclusion of a new
type of special visa for foreign artistic, technical and production staff entering
Colombia in order to make films, streamlining the paperwork for the permits,
allowing them to conduct their professional activities in Colombian territory2.
Consequently, it may be stated that recently-introduced legal mechanisms are
striving to provide tools and incentives for domestic and foreign producers wishing to create world-class content using locations in Colombia, not only because
of its magnificent landscapes, beautiful people and wide diversity of traditions,
but also because it has a steadily increasing group of qualified professionals in
this sector, who have been developing and professionalizing the audiovisual industry for quite some time.
In order to review the benefits currently offered by the financing mechanisms in
place for the audiovisual sector, we return to some of the mechanisms mentioned
in our previous article, underscoring the alterations that have taken place, while also
outlining some mechanisms introduced subsequently that we feel are of interest.
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3 For all the purposes of this article, the conversion rate for Colombian pesos into United States Dollars is
approximately US$ 1 USD = COP$ 1900.
4 It is recommended that the reader reviews the terms and conditions of the Public Calls for Projects through
the following link: http://www.mincultura.gov.co/SiteAssets/estimulos/Convocatoria%202013/Convocatoria%20de%20Est%C3%ADmulos%202013.pdf.
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Ethnic Groups:
Production of single documentaries for ethnic television. Five incentives of COP$ 35,000,000 each.
Two prizes for the best television productions made by ethnic groups.
Two incentives of COP$ 12,000,000 each.
1.3 District Incentives Program: Culture, Recreation and Sports Bureau
and the Bogot District Institute for the Arts and Culture: Bogots
Got Talent6.
Through the Culture, Recreation and Sports Bureau and the District Institute for
the Arts, the Bogota City Hall offers a set of technical and financial incentives for
creative and audiovisual productions7, which are set forth in detail below:
a) Creative Grant for Short Fiction Features in Film Format: Incentives: 1
Amount: COP$ 50,000,000.
b) Creative Grant for Short Fiction Features in Video Format. Incentives:
1 Amount: COP$ 30,000,000.
c) Creative Grant for animated short features.8 Incentives: 1 Amount:
COP$ 30,000,000.
d) Creative Grant for Documentaries. Incentives: 1 Amount: COP$
30,000,000.
e) Research Grant for Moving Pictures in Colombia. Incentives: 1
Amount: COP$ 20,000,000.
f) Competitive International Participation Grant, offering incentives of up
to COP$ 3,500,000, until the grant funding runs out. Amount: COP$
15,000,000 each.
g) Childrens Film Acquisitionand Distribution Grant. Incentives: 4
Amount: COP$ 5,000,000 each.
h) Youth Film Acquisition and Distribution Grant. Incentives: 4 Amount:
COP$ 5,000,000 each.
i) Audiovisual Distribution and AcquisitionCreative Grant using New
Technologies and Information Networks. Incentives: 1 Amount: COP$
10,000,000.
6 It is recommended that the reader consult the following link, reviewing the specific rules for the grant
or incentive in which he wishes to participate. http://www.culturarecreacionydeporte.gov.co/portal/
convocatorias2013/artes-audiovisuales
7 There are constraints on participation in this Call for Projects.
8 http://www.culturarecreacionydeporte.gov.co/portal/sites/default/files/BECA_aNIMACION_DEF.pdf
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a) Automatic Incentives:
Promotion of Full-Length Features: The amount assigned to this Category is COP$ 2,520,000,000.
International Participation: The amount assigned to this Category is
COP$ 840,000,000.
Category 1:Films at festivals.
Category 2:Films nominated for cinematographic prizes.
Category 3:Projects at events.
Category 4:Cinematographic markets.
Category 5:Training workshops and project consultation.
The total amount assigned to these Categories is COP$ 3,360,000,000.
b) Incentives through Competitive Selection Processes:
Category - Training:
The total maximum amount assigned to this Category is COP$ 320,000,000,
granting incentives of up to COP$ 40 million pesos, limited to COP$ 40,000,000
for each project. These incentives are handed over to the academic entity, covering only 70% of the enrollment fees of Colombian fellows accepted by this
Program.
Category : Fiction:
The total maximum amount assigned to this Category is COP$
7,000,000,000, distributed as follows:
Writing of Feature Scripts
Production of FeatureFilms:
Category 1:
Category 2:
Category 3:
COP$ 300,000,000
COP$ 4,900,000,000
COP$ 400,000,000
COP$ 700,000,000
COP$ 300,000,000
COP$ 400,000,000
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Category: Documentary:
The total maximum amount assigned to this Category is COP$
1.420,000,000, distributed as follows:
Outline, Storyboards, Scripts:
Production of short films:
Production of feature films:
Promotion and distribution:
COP$ 160,000,000
COP$ 500,000,000
COP$ 600,000,000
COP$ 160,000,000
COP$ 240,000,000
COP$ 850,000,000
COP$ 300,000,000
2. Public Funding Transferred by Colombia to International Entities Supporting the Audiovisual Sector
2.1 DOCTV LATIN AMERICA DOCTV COLOMBIA
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capital investments in their projects. For this type of agreement, there are no
constraints on negotiating the amounts to be invested and the corresponding
counterpart obligations, such as economic and / or title rights and / or others
related to roles in the production.
In this aspect, the initiative implemented by the 64 A Films production house is
particularly noteworthy, which used financing mechanisms for cinematographic
projects through partnering with Green Dog Films in the USA in order to produce The Madre Monte Project, whose purpose is to finance low-budget suspense, terror or thriller movies, to satisfy the growing demand in the US market
for this type of film genre.
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5. Conclusions
This leads to the conclusion that Colombia has implemented a set of policies
and programs that encourage the creative sector - and more especially the audiovisual industry - by offering a broad range of economic resources, training
programs and tax incentives to spur the growth and expansion of audiovisual
productions, for both domestic and international producers, while also seeking
to position itself world-wide as an excellent option for using our landscapes as
locations , backed by well-qualified human talent, as a vital tool for producing
world-class audiovisual works.
Colombia
Mecanismos Actuales de Financiacin disponibles
en Colombia para la Produccin de Contenidos
Audiovisuales
Por Cristina I. Echeverri Sarmiento
Introduccin
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Becas de investigacin en cine y audiovisual en Colombia: Estmulos: 3 - Cuanta: (COP $25.000.000) cada uno.
Becas para el desarrollo de guiones de largometraje infantil: Estmulos: 4- Cuanta: (COP $25.000.000) cada uno y la cesin de los
derechos patrimoniales (de explotacin comercial) a los ganadores.
Becas para la formacin para la creacin en realizacin audiovisual en la regin Imaginando Nuestra Imagen INI: Estmulos: 4
- Cuanta: (COP $59.180.000) cada uno.
Premio nacional de cortometraje de ficcin. Estmulos: 1 - Cuanta:
(COP $40.000.000).
b) Convocatoria CREA DIGITAL.5
Categora I: Coproduccin para el desarrollo o mejora de la calidad
de juegos de vdeo en diferentes formatos, con fines culturales y educativos. Valor (COP $320.000.000)
Categora II: Coproduccin para el desarrollo de libros digitales
interactivos (e-books), con fines culturales y educativos. Valor (COP
$200.000.000)
Categora III: Sorprende Digital, coproduccin para el desarrollo o
mejora de proyectos interactivos innovadores en diferentes formatos,
con fines culturales y educativos. Valor (COP $480.000.000)
1.2 Autoridad Nacional De Televisin (ANTV).
Debemos resaltar que a travs de la ley 1507 de 2012 se crea la Autoridad
Nacional de Televisin como una Agencia Nacional Estatal de naturaleza especial del orden nacional, y con personera jurdica con el fin de reemplazar
la antigua Comisin Nacional de Televisin (CNTV).
Con recursos del Fondo de Desarrollo para la Televisin (FDTV), en 2013 se
entregarn COP $1.459.000 de pesos para el fomento de contenidos televisivos que aborden temticas relacionadas con las manifestaciones artsticas, el
patrimonio material e inmaterial, la preservacin de la memoria, la relacin
de las comunidades con su territorio, la ciencia, la diversidad cultural, la
identidad y las culturas juveniles. La convocatoria, que cuenta con el apoyo
del Ministerio de Cultura, contempla 41 estmulos en categoras de no ficcin y documental y adicionalmente premiar dos producciones ya realizadas
por comunidades tnicas. Los requisitos y las condiciones de este proceso se
5 Se recomienda al lector consultar el siguiente link http://www.mincultura.gov.co/planes-y-programas/programas/programa-nacional-estimulos/Documents/Resoluciones%202013/Res%20N%C2%B0%201693.pdf
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a) Estmulos Automticos:
Modalidad de Promocin de Largometrajes: El monto destinado
para esta modalidad es de Dos Mil Quinientos Veinte Millones de
pesos (COP$2.520000.000).
Modalidad de Participacin Internacional: El monto destinado
para esta modalidad es de Ochocientos Cuarenta Millones de pesos
(COP$840000.000).
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1. Recursos Pblicos Entregados por Colombia a Entidades Internacionales que Fomentan el Sector Audovisual.
2.1 Doctv Latinoamerica Doc TV Colombia.
DocTV es un programa de fomento a la produccin y teledifusin del documental latinoamericano que surge como iniciativa de la Conferencia de Autoridades Cinematogrficas de Iberoamrica CACI y la Fundacin Nuevo
Cine Latinoamericano, cuyo objetivo es la realizacin de Concursos Nacionales de Seleccin de proyectos de documental en los pases que se adhieren al
programa, el cual se financia con recursos aportados por sus miembros.
La RED Doctv es una alianza estratgica de autoridades audiovisuales y televisoras pblicas, actualmente conformada por catorce pases latinoamericanos.
Para 2013 la convocatoria de DOCTV LATINOAMERICA IV premi un
nico proyecto documental en cada pas miembro, a travs de la presentacin
de una propuesta para la realizacin de un documental indito de 52 minutos
con una visin original construida a partir de situaciones del pas miembro,
entregando al ganador el monto de (USD $70.000) para la produccin del
documental. Los realizadores contarn con un taller para el desarrollo de proyectos en La Habana (Cuba) y la divulgacin internacional del documental
mediante su emisin en canales de televisin pblica de las naciones parte de
la red Doctv Latinoamrica IV12.
2.2. Programa Ibermedia.
Es el Fondo Iberoamericano de Ayuda que promueve la creacin de un espacio audiovisual iberoamericano a travs de ayudas financieras concedidas a
participantes de sus estados miembros. El Programa forma parte de la poltica
audiovisual de la Conferencia de Autoridades Audiovisuales y Cinematogrficas de Iberoamrica (CAACI), y Colombia es uno de sus pases miembros.
12 Ms informacin: http://doctvlatinoamerica.org/blog/entry/proyectos-ganadores-del-concurso-doctv-latinoamerica-iv/es#.UnPxBHBWySo
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Los recursos econmicos de este Fondo provienen esencialmente de las contribuciones de los pases integrantes, concediendo apoyos econmicos muy
interesantes en varias categoras13:
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The Madre Monte Project, el cual tiene como objetivo financiar pelculas
de suspenso, terror o thrillers, de bajo presupuesto y que busquen satisfacer la
creciente demanda del mercado norteamericano por el contenido de gnero.
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5. Conclusiones.
Podemos concluir que nuestro pas ha desarrollado un conjunto de normas y
programas que incentivan las industrias creativas, especialmente la industria
audiovisual, concediendo un amplio nmero de recursos econmicos, programas de formacin y/o incentivos tributarios que fomentan el crecimiento
y fortalecimiento de la produccin audiovisual, destinados tanto a los productores nacionales como internacionales, buscando igualmente posicionarse
ante el mundo como una excelente opcin para usar nuestros paisajes como
locaciones y nuestro talento humano calificado como herramienta fundamental para la produccin de obras audiovisuales de talla mundial.
Cuba
Financing Mechanisms for Audiovisual Productions in
Cuba
By Lilianne Rodrguez
Introduction
1. Institutional Productions
The Cuban Institute of Cinematographic Art and Industry (ICAIC, www.cubacine.cult.cu) was established by Law N 169 on March 20, 1959. The creation of
this entity established film production and distribution activities as a duty of the
State, pursuant to their dual nature: art and industry.
The articles of Law N 169 included acknowledgment of cinema as a cultural
expression, protected by the State and of vital interest, without indicating the
possibility that any of the activities or processes involved in the creation of a film
or an audiovisual work might be undertaken by an entity other than this Cinematographic Institute.
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As part of its legislative mandate, the purpose of the ICAIC is the advancement,
dissemination and protection of Cuban cinematography. Article 7 of Law N 169
established that: The Cuban Institute of Cinematographic Art and Industry is
empowered, with the funds placed under the care thereof or obtained thereby
through taxes, credits of financial agreements, () to organize production, distribution and exhibition companies and, in general, to engage in as many operations as deemed convenient for achieving its purposes.
This gave rise to one of the peculiarities that have characterized cinematographic
productions in Cuba: the existence in this Institute of structures that encompass the entire chain of activities involved in industry. Consequently, ICAIC still
today includes: a production company, a distribution company, its own cinematographic exhibition circuit and an international sales area for titles produced
in the course of this Institutes existence.
For more than five decades, ICAIC has been involved with a large proportion
of films produced in Cuba through its production company, regardless of their
length, genre and exhibition support.
During the past ten years, a series of audiovisual productions have appeared at a
steadily rising pace, made outside this institutional framework. Although at the
full-length feature level, this output has not yet exceeded more than one or two
films a year; however, in terms of short features and documentaries, production
has been steadily rising in both quantity and quality.
2. Types of Financing
Discussions on the need to introduce a new Cinema Act within Cubas current
context have been growing over the past few years. There is an undeniable need
to establish legal rules governing relationships between the State - as a provider
of funds whose purpose is to foster cultural creation and buttress national identity - and non-institutional creation and production units.
The function of this Act would be to serve as a tool for establishing issues that
are key factors for the performance of the entire work of this industry: national
status, national protection, and access to development funds, screen quotas for
exhibition, legal deposits and others.
In Cuba, there are as yet no production, distribution and exhibition development mechanisms, assistance or incentives that are similar to the development
funds (through credits, grants and/or subsidies) that have appeared in the Ibero-American and European countries over the past twenty years.
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Moreover, in Cuba there are no laws, qualifications or award procedures that establish the requirements for Cine Nacional status granted to audiovisual works
produced in Cuba, which would address their exhibition in the movie theater
circuit and all other exhibition channels. This function has been assigned to
the cinematographic authority, the President of the Cuban Institute of Cinematographic Art and Industry, as a discretionary administrative act that is not
subject to any requirements or quotas related to the artistic and/or technical participation of Cuban personnel in the production.
It is important to bear in mind that all production projects conducted through
non-institutional structures in Cuba are not handled through a corporate framework, from the commercial standpoint. They may take place through either a
single, personal entity, or under private agreements among the participants.
Cuban legislation establishes the need for a specific administrative authorization
to establish a civil or commercial corporate entity, which is not normally granted
to individual persons for the incorporation of private enterprises. Consequently,
the figure of the non-institutional producer in Cuba is defined as the individual
person of each participant in the production.
The Republic of Cuba has signed bilateral coproduction agreements with the
following countries: Italy, Canada, Venezuela, Spain and Chile.
For Chile, the coproduction agreement has been signed, although it has not yet
entered into effect.
Cuba is also a signatory of the Ibero-American Cinematographic Integration
Agreement, dated 1989, and has been a member of Ibermedia Program from the
start. Furthermore, it has also been a part of DOCTv since it was first established.
2.1 ICAIC Output
ICAIC is an entity that receives its management and operating funds from mixed
sources, partly from annual State allocations, with other significant amounts
brought in by raising funds through rendering services to foreign films and productions shot in Cuba.
Part of Cubas cinematographic output is fully financed through funds allocated
by ICAIC. Decisions are taken on the films to be produced by this entity through
a structure that advises the President of the Institute, and does not require any
public announcements or competitive selection processes. The production outline is prepared, defining whether the production will be undertaken with only
in-house funds, or with the participation of foreign co-producers interested in
the project that provide financing or industrial processes.
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3. Independent Production
In reviewing film production over the past few years, we have seen the appearance
of an independent production sector engaged in creating audiovisual works with almost no State intervention, except for institutional aspects. This phenomenon has
prompted an upsurge in the number of productions emerging in Cuba each year.
We distinguish the terms, because this independent sector finances its productions through a wide range of sources: their own investments, non-state institutions and corporate sponsors (basically providing contributions in kind),
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international co-productions and international programs encouraging the development, production and completion of audiovisual works. Noteworthy among
the latter are: Cinergia, the Hubert Balls Fund and, more recently, the Ibermedia Program. Although Cuba has belonged to Ibermedia since it was first established, it was only in 2010 that it gained access to assistance for Cuban projects
as a minority stakeholder in non-institutional works. It is important to stress that
this access to Ibermedia aid for non-institutional Cuban projects always results
from requests for funds submitted by the main (non-Cuban) co-producer of the
project. Consequently, these are not projects that have any effect on the amount
of aid received by Cuba as a member-nation of the Program, and which are regularly requested and granted to ICAIC institutional projects.
As previously explained, Cuban legislation does not allow the establishment
of a private cooperative, company or corporate entity as a majority production
partner. Nevertheless, work collectives have proliferated in which this practice
functions as such, although without the legal guarantees that would allow the
personal assets of all the participants to be separated from the obligations accepted in order to produce the film.
These collectives have launched many independent productions over the past
few years, including more than ten full-length features, some with international
distribution and prizes.
Cuban legislation acknowledges the possibility of a non-institutional producer as an
individual person, an option which has often been used for this type of production.
In the discussions that are currently under way on updating the audiovisual production legal framework in Cuba, audiovisual producers and creators are engaged
in discussions with the institutional authorities, exploring the possibility of including more basic associative structures in this legal framework, such as cooperatives.
4. Private Investors
As described in the Chapter on Cuba in the previous edition of this publication,
there is no tax incentive system nor tax breaks that allow individual persons or
corporate legal entities to obtain tax benefits when deciding to participate in financing an audiovisual production.
There is a steady increasing trend of the involvement of individual persons contributing funds to film production, in limited proportions.
Agreements are drawn up that range from financial contributions at no charge
(donations), through associations with the film based on percentages for return
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Cuba
Mecanismos de Financiacin de las Producciones
Audiovisuales en Cuba.
Por Lilianne Rodrguez.
Introduccin.
Al momento en que escribo este captulo sobre los Mecanismos de Financiacin de las Producciones Audiovisuales en Cuba, se est viviendo un importante perodo de incubacin de cambios en las relaciones entre los productores audiovisuales no institucionales y el Instituto Cubano del Arte e Industria
Cinematogrficos (ICAIC). Es de esperar que, para la prxima edicin de
este material de trabajo, podramos encontrarnos con un espectro de regulaciones bien diferente.
Por lo tanto, para esta edicin que nos ocupa, intentar organizar el panorama que tenemos en la actualidad.
1. La Produccin Institucional.
El Instituto Cubano del Arte e Industria Cinematogrficos (ICAIC, www.
cubacine.cult.cu) surge en marzo de 1959, con la promulgacin de la Ley 169
del 20 de marzo de 1959. El surgimiento de esta entidad coloc la produccin
y la distribucin de cine en trminos de deber del Estado; atendiendo a la
dualidad de su carcter: arte e industria.
La Ley 169 incorporaba en su articulado el reconocimiento del cine como una
manifestacin de la cultura, protegida por el Estado y de inters primordial; sin
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2. Formas de financiacin.
El debate sobre la necesidad de la adopcin de una nueva Ley de Cine en el
contexto cubano actual no ha hecho ms que incrementarse en los ltimos
tiempos. La necesidad de que se establezcan normas legales que ordenen las
relaciones de los ncleos de creacin y produccin no institucional y el Estado como proveedor de recursos que tengan como objetivo fomentar la creacin cultural y la identidad nacional, es ya indiscutible.
Cuba
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La funcin de esta normativa se dirige a servir de instrumento para el establecimiento de cuestiones clave para el desempeo de todo el trabajo de la
industria: nacionalidad, proteccin nacional, acceso a fondos de fomento,
cuotas de pantalla para la exhibicin, depsito legal, entre otros.
No hay an en Cuba mecanismos de fomento, ayudas, ni estmulo a la produccin, la distribucin y la exhibicin del estilo de los fondos de fomento
(en la modalidad de crditos, becas y/o subsidios) que se han desarrollado en
los pases iberoamericanos y europeos en los ltimos veinte aos.
Tampoco existe una legislacin que determine los requisitos, ni el procedimiento de calificacin y otorgamiento de la condicin de Cine Nacional a
las obras audiovisuales producidas en Cuba, dirigidas a su exhibicin en el
circuito de salas u otras ventanas de exhibicin. Esta facultad ha quedado en
cabeza de la autoridad cinematogrfica, el Presidente del Instituto Cubano
del Arte e Industria Cinematogrficos, como un acto administrativo discrecional, no sujeto a requisitos o cuotas de participacin artstica y/o tcnica de
personal cubano en la produccin.
Es importante tomar en consideracin que toda la produccin que se realiza
desde estructuras no institucionales en Cuba, no se realiza desde una estructura empresarial desde el punto de vista mercantil. Se lleva a cabo desde una
estructura unipersonal, o mediante acuerdos privados entre sus participantes.
La legislacin cubana establece la necesidad de una autorizacin administrativa especfica para la constitucin de una persona jurdica, bien sea civil o
mercantil. Dicha autorizacin administrativa no es normalmente otorgada
a personas naturales para el desarrollo de empresas de carcter privado. En
consecuencia, la figura del productor no institucional en Cuba se encuentra
definida desde la persona individual de cada uno de los que participa en la
produccin.
La Repblica de Cuba tiene suscritos Acuerdos bilaterales de Coproduccin
con los siguientes pases: Italia, Canad, Venezuela, Espaa y Chile.
En el caso de Chile el Acuerdo de Coproduccin est firmado pero an no
ha entrado en vigor.
Cuba es parte del Convenio de Integracin Cinematogrfica Iberoamericana,
de 1989, y miembro del Programa Ibermedia desde su surgimiento. As mismo forma parte de DOCTV desde su creacin.
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3. La produccin autnoma.
En el caso de la produccin cinematogrfica, desde hace algunos aos hemos
asistido al surgimiento de un sector productivo que asume la realizacin de
obras audiovisuales de forma autnoma, sin prcticamente ninguna intervencin estatal, que no sea institucional. Este fenmeno ha provocado un
incremento numrico en la cantidad de producciones que emerge cada ao
en la isla.
Diferenciamos los trminos porque dicho sector autnomo financia sus producciones desde las ms diversas fuentes: inversiones propias, instituciones
no estatales y empresas patrocinadoras (fundamentalmente con aportaciones
en especie), coproducciones internacionales y programas internacionales de
estmulo al desarrollo, la produccin, y la terminacin de obras audiovisuales.
Entre estos ltimos podemos citar a Cinergia, el fondo Hubert Balls y ms
recientemente el programa Ibermedia. Si bien Cuba forma parte de Ibermedia desde su surgimiento, no ha sido hasta el ao 2010 que ha accedido a las
ayudas que se otorgan a proyectos cubanos cuya participacin nacional sea
de una produccin no institucional, como coproductores minoritarios. Es
importante destacar que este acceso a las ayudas de Ibermedia para proyectos
cubanos no institucionales se produce siempre por la solicitud de fondos
realizada por el coproductor no cubano del proyecto, y que tiene condicin
de coproductor mayoritario. Por lo tanto, no son proyectos que inciden en la
cantidad de ayudas que recibe Cuba como pas miembro del Programa, que
siempre son postuladas y otorgadas a proyectos institucionales del ICAIC.
Como hemos explicado anteriormente, la legislacin del pas no permite la
constitucin de una cooperativa, empresa o persona jurdica de naturaleza
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privada que sea quien lleve adelante la produccin como titular. No obstante,
han proliferado colectivos de trabajo que en la prctica funcionan como tal,
pero sin las garantas jurdicas que permitiran separar los patrimonios personales de todos los participantes de las obligaciones contradas con motivo de
la produccin de la pelcula.
Estos colectivos han desarrollado no pocas de las producciones autnomas de
los ltimos aos, incluidos ms de diez largometrajes, algunos con distribucin y premios internacionales
La legislacin cubana s recoge la posibilidad de un productor no institucional como persona individual y utilizando esta variante es que se ha llevado
adelante en muchos casos este tipo de producciones.
En los debates que en este momento se llevan a cabo para tratar de actualizar
el marco jurdico de la produccin audiovisual en Cuba, se discute entre los
creadores y productores audiovisuales y la autoridad institucional la posibilidad de incluir en dicho marco jurdico la creacin de estructuras asociativas
de carcter ms elemental, como las cooperativas.
4. Inversores privados.
Como describamos en el captulo dedicado a Cuba en la edicin anterior de
este libro, no existe en Cuba un sistema de estmulo y/o desgravacin fiscal
que permita a las personas naturales o jurdicas que deciden participar en
la financiacin de una produccin audiovisual, la obtencin de beneficios
tributarios.
Sigue siendo una tendencia que se observa en alza la participacin de personas fsicas que contribuyen con la aportacin de recursos financieros, en
proporciones limitadas, a la realizacin de pelculas.
Se establecen acuerdos que van desde la aportacin de recursos financieros
de forma gratuita (donacin), hasta la asociacin a la pelcula con porcentajes
de recuperacin de la inversin y distribucin de beneficios, sin que ello necesariamente implique la tenencia de una cuota de titularidad sobre la obra
audiovisual.
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provinciales y en algunos casos municipales. La televisin nutre su programacin de contenidos de produccin propia y otros de produccin fornea, casi
en iguales proporciones.
Son realmente muy pocas las producciones que no se desarrollan dentro de
la infraestructura propia de la televisin pblica. En cualquier caso, aquellas
que son externalizadas en concepto de obras por encargo, son financiadas
en su totalidad con recursos propios del ente emisor (presupuesto estatal) y
quedan en su poder todos los derechos de utilizacin y comercializacin de la
produccin audiovisual.
Sin que est regulado por cuotas de inversin en el cine nacional, y aunque
no es la prctica habitual, es posible lograr que la televisin aporte recursos
financieros para la produccin de obras audiovisuales no concebidas primariamente para este medio de difusin; a cambio de los derechos de emisin. La
produccin bajo este tipo de acuerdos sigue siendo excepcional, aunque cada
vez ms los productores y realizadores autnomos acuden con sus proyectos a la
televisin como una posible fuente de financiacin.
No se establecen habitualmente relaciones contractuales entre la Televisin y
los productores audiovisuales autnomos actuantes en el pas, como la compra de derechos de emisin de las producciones realizadas por estos.
Ecuador
Institutions, Laws, Market, Support and Development
Mechanisms for Ecuadorian Film Production, Other
Incentives and Related Areas
By JorgeLuisSerrano
1.1. Market
Ecuador is a country with less than fifteen million inhabitants, according to the
latest population census conducted by the Ecuadorian Institute of Statistics and
Census (INEC) in 2011; nationwide, there are 230 movie theaters, clustered
mainly (80%) in Quito and Guayaquil. At the moment, some fourteen million
movie tickets are sold at an average price of US$ 4.50.
e exhibition sector has been growing steadily at a rate of 4% or 5 % a year
Th
since 2000, with the number of screens in proportion to the population reaching around one screen for each 62,000 people. The main cinema chains are Supercines, Multicines and Cinemark, ranked in this order by their market presence, together with smaller, stand-alone exhibition companies and a few old
single-theater facilities that are still surviving.
e number of digital and 3D projectors in Ecuador is equivalent to the reTh
gional average and, although some complexes have invested in 35mm (still not
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116
amortized), the shift to digital is under way at the same pace as in neighboring
countries. For this year, it is expected that all projection systems will be replaced
on the commercial circuit with digital systems
e most successful domestic productions have attracted between 220,000 to
Th
250,000 viewers at peak, with Ecuadorian films shown in commercial movie
theaters drawing average audiences of some 100,000 people. In 2010, audiences
of just under 400,000 were recorded for the three domestic movies released on
the commercial circuit: Prometeo Deportado (2010), Fernando Mieles; Zuquillo
Express (2010), Carl West; and Rabia (2010), Sebastian Cordero. Nevertheless,
in 2013, ten Ecuadorian full-length features premiered, setting a historic record.
This allowed up to four Ecuadorian titles to be shown at the same time, also an
unparalleled feat, although lowering the average number of spectators for each
domestic title, while maintaining an over-all number of 300,000 movie spectators a year in Ecuador.
owever, the predominance of US productions is overwhelming in terms of loH
cal consumption, with at least 96% opting for these titles each year.
Pirated disks have dominated DVD sales. When implemented, attempts at control have proven fruitless, and the size of the informal market is so massive that
repressive actions are ineffective. Nevertheless, it must be noted that institutions
such as the Internal Revenue Bureau (SRI) - working in conjunction with the
Ecuadorian Intellectual Property Institute (IEPI) - have taken steps designed to
protect local producers as taxpayers, thus underpinning significant sales of legal
DVDs featuring Ecuadorian movies and paying royalties on more than 200,000
units sold in 2012. Through this channel, between 10,000 and 25,000 copies of
each title are sold, at an average price of US$3 to US$ 5, including: A tus Espaldas
(2011), Tito Jara; Cuando me toque a m (2008), Victor Arregui; Los Canallas
(2010), Ana Cristina Franco, Diego Coral; together with about ten other domestic titles available on the market. Public institutions are currently coordinating a
management plan that will establish permanent controls that will spur domestic
production for this market. This plan is headed by the Ecuadorian Ministry of
Culture and Heritage Assets, focused on protecting the local culture industry.
.2. Communications Act
1
The role played by private television in underwriting the production of independent full-length features in Ecuador is still in an incipient phase so far. The
average production cost of a full-length Ecuadorian feature hover around US$
400,000, while a full-length documentary costs around US$ 100,000 on average.
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What has buttressed the stabilization of Ecuadorian production are public support and development mechanisms. This will now be strengthened with Ecuadors new Communications Act, which contains a very important chapter bolstering domestic production in the audiovisual and phonographic fields. For the
first time in Ecuador, this Act introduces a screening quota for domestic production that may not fall below 60% of total daily programming, setting aside
10% exclusively for independent domestic productions. It also introduces the
concepts of domestic productions and independent domestic productions. This
Act ushers in mechanisms that prevent the concentration of certain service providers, democratizing this benefit. But its most interesting aspect is that it establishes the obligation for nationwide private television channels to invest at least
5% of their billings and receivables in two full-length features per year. Ecuador
has five television stations that comply with these characteristics, meaning that
ten full-length features per year will be financed with at least US$ 4 million overall. This capital injection will revolutionize the audiovisual and film segments in
Ecuador, supplementing the public funds invested in this sector.
Furthermore, this Act nationalizes the production of advertising, which will
constitute a massive stimulus for investments in services for this sector, with the
resulting generation of jobs.
.3. Cinema Act
1
Ecuador has had a Cinema Act since 2006, which has significantly modified the
domestic production context, stabilizing at an average of fourteen productions
per year (six full-length fiction features and eight documentaries). The Ecuadorian National Cinematography Council (CONCINE) is the government entity
managing the Cinematography Development Fund, which was established by
the National Cinema Development Act on February 3, 2006, beginning its institutional activities on October 27 of that same year and financing 40% of total
production costs through a non-refundable subsidies mechanism. This Act was
published in the Government Gazette on this date as the first National Cinema
Development Act.
ccording to this Act, the National Cinematography Council is the agency reguA
lating the government incentive system offered to the domestic cinematographic
industry. Article 6 stipulates that it is a corporate legal entity established under
public law with its own assets and headquarters in the City of Quito, empowered to establish and implement cinematographic development policies in Ecuador. It works in close coordination with the system addressed in the Ecuadorian
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Constitution that established the National Culture System. The Ministry of Culture and Heritage Assets of Ecuador is the governing agency for this system.
I t is important to note that the Cinematography Council is the outcome of more
than thirty years of administrative efforts to promote the cinematographic sector in Ecuador, which has been striving to introduce a Cinema Act since the late
1970s, after the establishment of the historic Ecuadorian Movie-Makers Association (ASOCINE) that still remains active, despite its loss of power. Nevertheless, this Act would be merely the dead letter of the law were it not for the
political will expressed by the Ecuadorian Government and which is the driving
force for its implementation.
e Ecuadorian Cinematography Council is a mixed status entity with three
Th
representatives of the cinematographic profession among its delegates: one for
directors and scriptwriters, one for producers and another for actors and technicians. The other four representatives come from the public sector: one delegate from the Ministry of Industries, one delegate from the Casa de la Cultura
Presidency, one delegate from the Ministry of Culture, and the President of the
Intellectual Property Institute of Ecuador, who chairs this Council.
s mentioned, the National Cinema Development Act set up the CinematograA
phy Development Fund administered by the Council. As a result, 2006 may be
effectively considered the most important starting point of the recent about-turn
of the cinematographic industry in Ecuador, when this long-standing wish materialized. Similar to most Latin American countries, this legal framework generates benefits solely for domestic production.
is Act has allowed the inclusion of the Cinematography Development Fund
Th
in the General State Budget since 2007, leading to unparalleled investments in
this sector of US$ 8,128,913.97. As mentioned above, these investments have
ensured the stability of domestic production.
I n addition to the local funds, there are two key sources of revenues for the cinematographic industry in Ecuador. One comes from a multilateral mechanism
such as the Ibermedia Program, and the other is a bilateral mechanism through
the Autonomous National Cinematography Center in Venezuela (CNAC). The
former has been possible because Ecuador has paid up in full the minimum
country quota assigned to it since 2008. The latter is the outcome of an agreement between Ecuador and Venezuela that has turned the latter into the main
cinematographic partner of Ecuador in the world. In addition to Venezuela, other important cinematographic partners of Ecuador are Colombia and Argentina, because co-productions have come about naturally with these countries, not
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only through needs for different types of services, but also through the exchanges of professionals that is becoming a common practice among these countries.
I t is important to recall that Ecuador is a signatory of the three main Latin American - today Ibero-American - cinematography agreements, namely: the Cinematographic Integration Agreement, the Co-Production Agreement and the
Common Market Agreement. These historic mechanisms were signed in Caracas
in 1989, although no institutional use was made of them by Ecuador prior to 2008.
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1.6. Challenges
oday, the Ecuadorian cinema industry is experiencing its most prolific moT
ment, in terms of quantity and quality, with results that are highly visible. In
2012 alone, the Ecuadorian cinematography industry won 37 prizes at international film festivals in a variety of categories and genres. From Havana, Cartagena and Guadalajara to Asian festivals, the talent and quality of male and female
Ecuadorian movie-makers has been acknowledged.
As already mentioned, the Communications Act ushered in an unparalleled
context for Ecuador consisting of, in addition to the matters set forth above,
fine-tuning regulatory aspects while also promoting the expansion of domestic
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Ecuador
Instituciones, Leyes, Mercado, Mecanismos de Apoyo y
Fomento de la Produccin Cinematogrfica Nacional y
Otros Incentivos y Espacios Vinculados.
Por JorgeLuisSerrano.
1.1. MERCADO.
cuador es un pais con algo menos de 15`000.000 de habitantes, segun el
E
mas reciente censo de poblacion realizado por el INEC (Instituto Ecuatoriano de Estadisticas y Censos) en 2011; posee 230 pantallas a lo largo y ancho
de su territorio, las cuales estan concentradas en Quito y Guayaquil (80% del
total). Anualmente se venden unas 14 millones de entradas al cine, en promedio, y el costo tambien promedio de cada ticket es de 4,50 USD.
l sector de la exhibicion ha crecido permanentemente en un 4 5 % anual
E
desde el 2000 hasta la fecha. La proporcion del numero de pantallas con
relacion al numero de habitantes es de 1 sala por cada 62.000 habitantes
aproximadamente. Las cadenas principales son Supercines, Multicines y Cinemark, en este orden segun su presencia en el mercado, aunque existen otras
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Ecuador
125
hacer un control permanente a favor de la produccion nacional en este mercado. El plan esta liderado por el Ministerio de Cultura y Patrimonio de
Ecuador cuyo foco es proteger la industria cultural nacional.
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Ecuador
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los creditos: artistas, intelectuales, productores, disenadores, fundaciones, organizaciones, asociaciones, gremios, de caracter publico o privado de Ecuador
dedicados a la actividad cultural. Es decir, se trata de un mecanismo de apoyo
en general para los emprendimientos culturales ecuatorianos.
Por otro lado, mediante el Acuerdo Ministerial No 269 del 25 de mayo de
2006 el Ministerio de Educacion crea el Premio Augusto San Miguel como
un estimulo para obras en proceso. Entrega dos premios economicos, uno
para proyectos de ficcion, dotado con 25.000 USD, y otro para proyectos documentales, dotado con 15.000 USD. Este premio se entrega el 7 de agosto
de cada ano, el cual ha sido declarado el Dia del Cine Nacional. Aunque no
ha sido utilizado por ninguna productora internacional an, vale mencionar
que actualmente existe un mecanismo que favorece la inversion extranjera a
traves del Codigo de la Produccion, el cual establece un descuento del 5% del
impuesto a la renta durante los primeros cinco anos de operacion de nuevos
emprendimientos economicos en el pais.
No existe actualmente en Ecuador ningun mecanismo legal que genere descuentos o estimulos tributarios de ninguna indole, siendo los resenados
las principales herramientas de fomento y financiacin de la produccion
nacional.
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ya que el mismo medio apenas tiene algo mas de cuatro anos de vida y an no
ha terminado su fase de implementacion tecnologica, por este motivo no ha
emprendido an grandes proyectos de produccin ni coproducciones importantes con medios de la regin. Sin embargo, es importante mencionarlo. Asi
mismo, como ventanas a la produccion mundial y nacional, el medio cuenta
con los Festivales de Cine EDOC y el Festival Cero Latitud. Siendo los mas
importantes espacios de este tipo en Ecuador, el primero se trata de una cita
del documental local y mundial, el segundo es una cita para la ficcion. Los
EDOC cumplieron 10 anos en 2011 y se han consolidado como la ventana
mas importante para el documental de creacion en Ecuador. Anualmente se
dan cita cerca de 10.000 personas a su programacion. El Cero Latitud, aunque
se encuentra en un momento de reestructuracion, es el Festival de Cine de
la ciudad Quito que esta cerca tambien de cumplir una decada de actividad.
1.6. Desafios.
a produccin ecuatoriana vive hoy su momento ms prolfico. Tanto en canL
tidad como en calidad los resultados estn a la vista. Slo en 2012 la cinematografa ecuatoriana cosech 37 premios en festivales internacionales de cine
en distintas categoras y gneros. Desde La Habana, Cartagena, Guadalajara
hasta festivales asiticos reconocieron el talento y la calidad de los cineastas,
hombres y mujeres, y obras ecuatorianas.
La Ley de Comunicacion, como se ha dicho, plantea un escenario inedito
para el pais el cual consiste en, adems de lo dicho, sumar el aspecto regulatorio al escenario, como as tambin el fomento de la produccion nacional.
Esto implica que se han creado competencias mas claras y definidas para la
entidad encargada del fomento cinematografico tambien en el ambito audiovisual. Es decir, se habla de competencias regulatorias no en terminos del
tipo de contenidos, sino de garantizar espacios minimos para la produccion
y difusin de contenidos nacionales. La ley plantea obligaciones mucho mas
concretas en terminos de cofinanciacin minima por parte de los canales de
television a favor de la produccion nacional independiente, asi como establece que sera el organo de fomento de la produccion cinematografica nacional el que acreditara la condicion independiente del productor nacional con
relacion al medio. Esto implica una complejizacion importante del ambito
institucional y de la produccion ecuatoriana.
Por otra parte, al igual que en los paises de la region y buena parte del mundo, la circulacion, difusion y exhibicion de la creciente produccion nacional,
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Mexico
Sources of Financing and Public and Private Funds for the
Production of Content in Audiovisual Formats: Mexico
By Ramn Orendin Urrutia
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132
Mexico
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the Institute collaborates with public and private entities for organizing screenplay writing workshops.
Furthermore, this Program supports the production of full-length features, with
the purpose of assisting projects with high artistic, thematic and technical content,
as well as good quality commercial movies through two funds: the Cinematographic Production Quality Fund (FOPROCINE) and the FIDECINE Fund.
In terms of promotion, IMCINE supports Mexican events with a solid track
record, buttressing the position of Mexican cinema, including the Guadalajara
International Film Festival4, the Morelia International Film Festival5, the Ariel
Award Ceremony, the International Cinema Show, and the International Short
Features Film festival at Guanajuato, among others.
In addition to assigning funds, IMCINE also contributes to logistics and distribution, as well as channeling cinematographic materials to new film festivals all
over Mexico to encourage development of new audiences.
It also attends the main movie markets to publicize recent productions in which
the Institute participates as a co-producer. These activities are implemented
under the Cinema Mexico concept, which strives to position the Mexican film
industry within the global film context.
1. Cinematography
1.1 FIDECINE Fund
FIDECINE Fund began operating in 2001 when Article 33 of this Act created FIDECINE as a trust fund dependent on the Public Education Bureau, and
whose purpose is permanent development and promotion of the Mexican film industry, providing a financial support and guarantee system, through investments
that benefit the producers, distributors, sellers and exhibitors of Mexican films.
Funding by the FIDECINE Fund is primarily earmarked for risk capital, working capital, credits or economic incentives for activities related to the production, distribution, sale and exhibition of Mexican films.
a) Eligibility for Support
Mexican individuals and/or corporate entities (companies) which specialize in
one or more cinematographic activities, including the production, distribution,
4 Official website: http://www.ficg.mx/
5 Official website: http://www.moreliafilmfest.com
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sale and exhibition of Mexican films, that apply for financial backing from the
FIDECINE Fund, are considered eligible if they are in compliance with the provisions set forth in the applicable rules.
In order to obtain further financial support, in addition to proving the correct
use of the funds assigned to the previously approved project, candidates eligible
for support must once again demonstrate their economic solvency necessary to
complete their projects on time as agreed.
The support received by any eligible candidate in a specific calendar year may
not exceed 10% of the assets of the FIDECINE fund.
b) Types of support and operations
The types of support awarded by the FIDECINE Fund may consist of:
Risk capital
Credit, Guarantees and Extraordinary Credit
Incentives
Financial backing may be granted only to eligible candidates through any of the
channels listed above, depending on the project requirements and based on compliance with said requirements and criteria established by the FIDECINE Fund.
The reference for requirements and selection criteria is set out and described
in the Operating Rules and Management and Assessment Indicators of the Cinema
Investment and Incentive Fund, issued by all the members of the Technical Committee of the Cinema Investment and Incentive Fund at an extraordinary session
held on June 4, 2009, and is available at the following internet address: http://
www.imcine.gob.mx/fidecine.html.
c) Award of Financial Support
The support awarded by FIDECINE Fund as risk capital, credits, guarantees and
extraordinary credits or a combination of any of these, which imply technical
and financial feasibility, will be:
Up to 49% of the project cost;
Up to 10% of the funds allocated each year by the Mexican Expenditures
Budget and earmarked for the trust fund operations (Fideicomiso).
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Under no circumstances whatsoever may the total value of the support provided
through Tax Incentives (Cinema and the FIDECINE Fund) exceed 80% of the
total project costs.
It is important to note that the extraordinary credit category will be granted only
when the completion of the production is jeopardized by causes beyond the
control of the eligible candidate.
d) Operating Mechanism
Each year, the FIDECINE Fund publishes in two daily papers with nationwide
circulation a Call-For-Projects that is open to individuals and companies (eligible candidates) having Mexican nationality, requesting presentation of fulllength film projects whose production qualifies for financial support grants.
Once this Call-for-Projects has been published, the eligible candidates must
contact the FIDECINE Fund offices, where they must deliver the registration
documentation as requested, together with the dossiers and project folders containing the above-mentioned materials.
Only projects that comply with all the requirements set forth in the Call-forProjects, in each case, will be taken into consideration by the FIDECINE Fund
Technical Committee, which is not subject to appeal.
The Executive Secretary will notify the eligible candidates in writing of the decisions reached by the Technical Committee and, once a project has been approved, the Technical Committee issues an agreement that defines the type and
amount of support to be granted. Following this notification, the eligible candidate must sign the corresponding formal agreement within six months for a
Mexican project or twelve months for an international project.
The contract is drawn up and signed, establishing the purpose, duration, terms
and conditions of the backing, as well as sanctions and penalties for default by
the eligible candidate. The assessment and follow-up mechanism is defined for
the approved projects, which will be overseen by the Executive Secretary, and
who will report back to the Technical Committee.
1.2 Foprocine Fund
Weakened by the effects of the economic meltdown in 1995, the Mexican film
industry entered a decline that brought it to the verge of extinction, as only nine
full-length features were produced in 1997 - the lowest figure since 1932.
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In order to seek a solution for this delicate situation, the Federal Executive
Branch established the FOPROCINE Fund in December 1997, with financial
support for outstanding creative works and films that are more experimental and
auteuristic.
The FOPROCINE Fund is earmarked for the development, support and dissemination of high-quality Mexican cinematography, which is a vital step for
projecting its national cultural identity. This trust fund is administered by IMCINE, with the mission of fostering the development of high-quality Mexican
cinematographic activities not addressed by Article 33 of this Act, with the participation of the movie-making community, in order to respond to the entertainment and cultural needs and requirements of the population in general, through
backing for production of full-length features.
e) Eligible Candidates
Mexican individuals and/or corporations are considered eligible if their business or interests lie in producing high-quality, full-length feature films, who present projects that qualify for support from the FOPROCINE Fund.
f) Types of Financial Support and Operations
The types of financial support the FOPROCINE Fund offers and/or authorizes
may consist of:
Risk capital;
Credits;
Guarantees;
Promotion; and
Acknowledgment of efficiency.
The financial support granted as risk capital is formally transferred through the
respective agreement between the FOPROCINE Fund and the eligible candidates. The channels may include, but are not limited to: co-productions, Advance Purchase of Rights and others that are compatible with the purpose of the
FOPROCINE Fund.
Financial support provided through guarantees is formally transferred through
agreements.
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138
Mexico
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140
Bureau, IMCINE and CONACULTA, listing the authorized projects and the
amounts of the awarded tax incentives.
a) Treasury Reform for the 2014 Financial Year
On September 8, 2013, the Federal Executive Branch submitted a set of initiatives to the Mexican Congress constituting the Social and Treasury Reform,
which modifies Article 226 of the Income Tax Act analyzed above, becoming Article 183 of the New Income Tax Act, with certain alterations presented below.
Investment projects are included for the distribution of domestic films when including proposals on actions, activities and strategies for distributing Mexican
films with artistic merit through commercial and non-commercial circuits, as
well as those that encourage audience formation and boost the circulation of
Mexicos domestic cinematographic output.
Compared to the previous Act, there is an increase in the total amount of the
incentives to be apportioned out among the candidates, with a ceiling of 650
million pesos in each financial year for investment projects focused on domestic
cinematographic productions, and 50 million pesos in each financial year for investment projects underwriting the distribution of domestic films.
2. Television: CANAL 22
Known as Canal 22, Television Metropolitana S.A. de C.V. is an enterprise in
which the State holds a majority stake, pursuant to Article 46 of the Federal Civil
Service Act. Since 1993, Canal 22 has been under the supervision of the Public
Education Bureau and CONACULTA. Its establishment responded to requests
from members from Mexicos cultural and artistic communities, calling on the
nations government to reinforce the existence of a television channel whose
content focused on disseminating major expressions of art and culture in Mexican television productions.
In 2013, eager to document, encourage and promote independent audiovisual
productions in Mexico, while also spurring and strengthening these activities as
a strategic priority for the artistic and cultural future of Mexico, Canal 22 published a call for projects for independent producers.
More specifically, the audiovisual projects that it strove to support are animated
shorts for children focused on three distinct topics: My Town, My Family and
My School, with screening times of no more than five minutes and a ceiling of
$250,000.00 pesos on the backing granted to the project winner.
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141
a) Eligible participants:
Mexican or foreign individuals or corporations may be eligible. Foreign
individuals must establish legal residency in compliance with the General Population Act, to be qualified to participate.
Projects must be original and unpublished.
Only one application is permitted from each candidate. If a producer
attempts to participate with more than one project, all his submitted
projects will be disqualified.
No participants may work on the Canal 22 premises or be related to any
employee, or have any asset or contractual links to Canal 22.
In order to respond to the call for projects for independent producers, compliance with the requirements and guidelines is necessary, as set forth by Canal 22
on its webpage: www.canal22.org.mx.
Mxico
Fuentes de Financiacin y Fondos Pblicos y Privados
para la produccin de Formatos de Contenido Audiovisual:
Mxico.
Por Ramn Orendin Urrutia.
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144
Resulta de particular importancia el Captulo VII Del fomento a la Industria cinematogrfica de la LFC, en el que se establece que las empresas que
promuevan la produccin, distribucin, exhibicin y/o comercializacin de
pelculas nacionales o cortometrajes realizados por estudiantes de cinematografa, contarn con estmulos o incentivos fiscales que, en su caso, establezca
el Presidente de la Repblica.
Igualmente gozarn de los estmulos anteriormente referidos, los que promuevan la exhibicin en cine clubes y circuitos no comerciales de pelculas
extranjeras con valor educativo, artstico o cultural, o las que realicen el copiado, subtitulaje o doblaje en territorio nacional.
Los productores que participen por s o a travs de terceros en festivales cinematogrficos internacionales con una o varias pelculas, y obtengan premios
o reconocimientos, contarn con estmulos que, dentro del marco legal, dicte
el Ejecutivo Federal.
Los exhibidores de pelculas que inviertan en nuevas salas cinematogrficas
o en la rehabilitacin de locales que hubiesen dejado de operar como tales, y
sean destinadas a la exhibicin de cine nacional o coadyuven en la diversificacin de la oferta del material cinematogrfico extranjero, tambin tendrn
acceso a dicho estmulo.
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a partir de obras literarias o argumentos originales y tambin incluye el desarrollo de proyectos que buscan la integracin de una carpeta de produccin
que desglose ntegramente un proyecto cinematogrfico.
Por su parte, el programa de apoyo a la produccin cinematogrfica contribuye a la realizacin de cortometrajes ya que su realizacin deriva en una
actividad con dos vertientes: en primer lugar, es una obra con carcter y lenguaje propio y, en segundo, es un formato que explora la posibilidad de que
nuevos cineastas puedan acceder a la profesin. Adems, el Instituto colabora
con entidades pblicas y privadas en la organizacin de talleres de guiones
cinematogrficos.
Asimismo, este programa apoya a la produccin de largometrajes, que tiene
como objeto atender los proyectos de alto contenido artstico, temtico y tcnico, as como del buen cine comercial, a travs de dos fondos, el Fondo para la
Produccin Cinematogrfica de Calidad (FOPROCINE) y el FIDECINE.
En materia de promocin, el IMCINE apoya eventos nacionales con slida
trayectoria que han permitido reforzar el posicionamiento del cine mexicano,
como el Festival Internacional de Cine en Guadalajara4, el Festival Internacional de Cine de Morelia5, la ceremonia de entrega del Premio Ariel, la
Muestra Internacional de Cine, el Festival Internacional de Cine Expresin
en Corto de Guanajuato, entre otros.
Adems de otorgar recursos econmicos, colabora en actividades de logstica
y difusin, y proporciona material cinematogrfico a los nuevos festivales de
cine a lo largo del territorio nacional, coadyuvando a generar otros pblicos
interesados en la expresin cinematogrfica.
Tambin se asiste a los principales mercados flmicos para dar a conocer las producciones recientes en las que el Instituto participa como coproductor. Estas
acciones se llevan a cabo bajo el concepto Cinema Mxico que busca posicionar el cine mexicano dentro del contexto cinematogrfico mundial.
1. Cinematografa.
1.1 Fidecine.
El FIDECINE entr en operacin en 2001. En el artculo 33 de la LFC, se
establece la creacin del FIDECINE como un fideicomiso dependiente de la
Secretara de Educacin Pblica, cuyo objeto es el fomento y la promocin
4 Pgina web oficial: http://www.ficg.mx/
5 Pgina web oficial: http://www.moreliafilmfest.com
146
a) Sujetos de Apoyo
Las personas fsicas y/o morales mexicanas dedicadas a una o a varias de
las actividades cinematogrficas, incluidas las de produccin, distribucin,
comercializacin y exhibicin de pelculas cinematogrficas nacionales, que
soliciten el apoyo financiero del FIDECINE, de acuerdo a lo previsto en las
reglas aplicables.
Para la obtencin de un nuevo apoyo econmico, los sujetos de apoyo adems
de comprobar la correcta aplicacin de los recursos del proyecto anteriormente aprobado, acreditarn nuevamente la solvencia econmica para concluirlo
en las fechas comprometidas.
Los apoyos a recibir por cualquier sujeto de apoyo en un ao calendario determinado, no podrn superar el 10% del patrimonio del FIDECINE.
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c) Otorgamiento de apoyos
Los apoyos que otorgue el FIDECINE va capital de riesgo, crdito, garantas
y crdito extraordinario o por la combinacin de alguno de ellos, que impliquen viabilidad tcnica y financiera, sern de:
Hasta el 49% (cuarenta y nueve por ciento) del costo del proyecto.
Hasta el 10% de los recursos que anualmente seale el Presupuesto de
Egresos de la Federacin, destinados a la operacin del Fideicomiso.
En ningn caso la suma de los apoyos del estmulo fiscal del cine y el FIDECINE superar el 80% del costo total del proyecto.
Es importante destacar que el crdito extraordinario solo se otorgar cuando
la culminacin de la produccin se encuentre en riesgo por causas ajenas a la
voluntad del sujeto de apoyo.
d) Mecnica de operacin
El FIDECINE publicar cada ao en dos diarios de circulacin nacional, una
invitacin abierta a las personas fsicas y morales (sujetos de apoyo), de nacionalidad mexicana, a presentar proyectos cinematogrficos de largometraje
susceptibles de otorgamiento de apoyo financiero a su produccin.
Publicada la invitacin, los sujetos de apoyo debern acudir a las oficinas del
FIDECINE. Los sujetos de apoyo debern entregar la hoja de registro debidamente requisitada y las carpetas que contengan el material anteriormente
referido.
Slo los proyectos que cumplan con todos los requisitos establecidos en la
Invitacin, en su caso, sern sometidos a consideracin del Comit Tcnico
del FIDECINE, y su fallo ser inapelable.
El Secretario Ejecutivo se encargar de informar a los sujetos de apoyo, por
escrito, las decisiones del Comit Tcnico y una vez aprobado el proyecto,
el Comit Tcnico emite un acuerdo en el que determina el tipo y monto
de apoyo a otorgar. A partir de dicha notificacin el sujeto de apoyo deber
formalizar el contrato correspondiente dentro de un plazo de seis meses si es
un proyecto nacional o doce si es internacional.
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1.2 FOPROCINE.
La situacin del cine mexicano se agrav por los efectos de la crisis econmica
de 1995 y lleg casi a su extincin, al producirse en 1997 nicamente 9 largometrajes, la cifra ms baja desde 1932.
A fin de buscar una salida a esta difcil situacin, el Ejecutivo Federal cre
en diciembre de 1997, el FOPROCINE, que tiene por objeto apoyar peras
primas y un cine ms autoral y experimental.
El FOPROCINE est encaminado al fomento, apoyo y difusin de la cinematografa mexicana de calidad, artfice fundamental para la proyeccin de
nuestra cultura e identidad nacional. Es un fideicomiso a cargo del IMCINE,
y su misin es fomentar el desarrollo de la actividad cinematogrfica nacional
de calidad no contemplada en el artculo 33 de la LFC, con la participacin
de la comunidad de cineastas, a fin de satisfacer las necesidades y requerimientos culturales y de entretenimiento de la poblacin en general, a travs
del apoyo a la produccin de largometrajes.
a) Sujetos de Apoyo
Las personas fsicas y/o morales mexicanas cuyo inters u objeto social sea
producir largometrajes cinematogrficos de calidad que presenten un proyecto susceptible de apoyo por el FOPROCINE.
-
-
-
-
-
Capital de riesgo
Crditos;
Garantas,
Promocin, y
Reconocimiento a la eficiencia.
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c) Otorgamiento de apoyos
El otorgamiento de apoyos va capital de riesgo para la produccin o posproduccin de largometrajes, podr ser hasta por el monto que la Comisin Consultiva proponga al Comit Tcnico, sin que exceda de la cantidad de siete
millones de pesos, suma que podr representar ms del 49% de la inversin
total en el proyecto cinematogrfico, pero nunca mayor al 80%, previa recomendacin de la Comisin Consultiva y autorizacin del Comit Tcnico.
Adicionalmente, como un reconocimiento a la eficiencia en la produccin
cinematogrfica, el FOPROCINE podr otorgar a los proyectos que se concluyan conforme al tiempo y presupuesto establecido en el contrato principal,
el 10% de los puntos porcentuales que ostente el FOPROCINE.
En los casos de apoyos va crdito y montos de garantas para la produccin o
postproduccin de largometrajes, estos podrn ser hasta por el monto que el
Comit Tcnico autorice, sin que exceda de dos millones de pesos, con una
tasa anual del 4% anual revisable.
Los proyectos en los que se otorguen apoyos va capital de riesgo, crdito y/o
garantas contarn con un plazo de dieciocho meses para concluir el proyecto
de produccin
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d) Mecnica de operacin
Previa convocatoria pblica que realice el FOPROCINE, los solicitantes deben acudir a la Direccin de Apoyo a la Produccin Cinematogrfica del Instituto Mexicano de Cinematografa, ubicada en Insurgentes Sur 674, 2o. piso,
colonia Del Valle, Delegacin Benito Jurez, cdigo postal 03100, Mxico,
Distrito Federal, para obtener el formato Hoja de Registro que corresponda, para integrar el proyecto de produccin cinematogrfica con la finalidad
de ser considerados en la seleccin de beneficiarios.
a) Solicitud de Apoyo
Para ser elegible a los apoyos del FONDO PROAUDIOVISUAL se debe cumplir con los requisitos y criterios establecidos en los Lineamientos para el Otorgamiento de Apoyos a Proyectos de la Industria Cinematogrfica y Audiovisual, Fondo PROAUDIOVISUAL, emitidos por el Comit Tcnico del Fideicomiso
Pblico PROMXICO en sesin ordinaria de 2012, disponible en la pgina
web http://www.promexico.gob.mx.
El Subcomit de Apoyo a la Industria Cinematogrfica y Audiovisual como
instancia regulatoria del FONDO PROAUDIOVISUAL analizar los proyectos de Produccin evaluados y verificar la viabilidad del otorgamiento de los
apoyos en trminos de su congruencia con las prioridades de la Industria y de
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su aportacin a la misma. El Secretario Tcnico del Subcomit ser el encargado de notificar la resolucin correspondiente respecto del otorgamiento del
apoyo en un plazo que no exceder de cinco das hbiles.
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Peru
Economic Incentives and Support Acknowledged in
Peruvian Legislation for the Production of Works for the
Cinema and Television
By Hugo Bravo de Rueda I. and Javier Gutierrez Gamio
1. Introduction
This document is intended to supplement and update another that was published by the same authors in 20111, addressing only cinematographic works. On
this occasion, some notes are included on the production of works for television.
2. Cinematography
2.1. General Remarks
Known as the Peruvian Cinematography Act, Law N 263702 grants non-refundable financial backing to domestic productions consisting of projects and works
chosen through competitive selection processes organized by the State through
the Ministry of Culture3.
This Act ushered in substantial changes in the criteria for providing support for
Peruvian productions as, in contrast to the preceding rules that were excessively
1 Current Financing Mechanisms for Audiovisual content in Latin America, Latin American Training Center,
Rio de Janeiro, Brazil, 2011, Oportunidades de Financiamiento e Incentivos para la Produccin de Obras
Cinematogrficas: Per pages 159 to 175.
2 Rule promulgated on October 18, 1994 and published in the Government Gazette on October 23 that same
year.
3 Entity established through Law N 29,565 promulgated on July 21, 2010.
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156
protectionist, this Act is grounded on acknowledgment of merit as the key element for financial backing provided by the State for these activities.
In fact, this Act has introduced an annual system of competitive selection processes for rewarding the best Short and Full Length Cinematographic Projects
and Works in different categories and stages.
It is important to stress that the current competitive selection processes system
was established by Law N 299194 promulgated on September 18, 2012, which
modified the Peruvian Cinematography Act, particularly in this aspect which we
will address in this document.
2.2. Sources of Financing
Article 17 of this Act stipulates that the financial backing that accompanies the
prizes in the competitive selection processes is a minimum of 2008 Income Tax Units
(UIT)5 and is distributed by the Ministry of Culture as part of its budget, assigned
through the Peruvian Budget Act each year.
The total amount of State support for the competitive selection processes during
2013 reached a total amount of S/ 7,429,600.00 (Peruvian Nuevos Soles) equivalent to approximately US$ 2,701,672.72.
In our previous report, we noted that the Peruvian government had systematically failed to meet this obligation since it was established in 1994. We mentioned that, in sixteen years, it has allocated only 28.86% of the total amount it
was bound to assign, which prevented it from drawing up an effective schedule
for the competitive selection processes and awarding the prizes as established6.
However, we mention that this trend was reversed in 2009 and 2010, when the
government met 50% and 60% of its obligations respectively. In 2011, prizes were awarded totaling S/ 5,200,000.00 (approximately US$ 1,890,000),
equivalent to 70% of the budget set aside by this Act.
After the difficulties faced in 2012, in 2013 the State transferred these budget allocations at levels close to those established by the Act, indicating not
4 Rule promulgated on September 27, 2012.
5 This is an official reference value used mainly for fiscal or administrative matters, which is updated each year
by the Government, based on factors related to inflation and taxes, in order to establish administrative rights
and other value-related topics that are restated each year based on macro-economic forecasts, such as inflation. This is regulated by Rule XV of the Tax Code. In 2012, this Unit was worth S/ 3,650.00 (approximately
US$ 1,403.00), and in 2013 each UIT will be worth S/ 3,700.00 (approximately US$ 1,345.00)
6 Presentation of Motives for the Draft Bill modifying the Peruvian Cinematography Act.
Peru
157
only respect for the law but also a genuine commitment to the Peruvian cinematographic industry.
2.3. Competitive Selection Process System
Within the selection process framework, these competitive selection processes
award financial prizes to the winning cinematographic projects and works.
This financial backing is available only for Peruvian cinematographic projects
and works, which must comply with the following conditions:
a) The production company must be incorporated in Peru.
b) The director, scriptwriter, soundtrack composer or arranger must be
Peruvian.
c) The film must be spoken in Spanish, Quechua, Aymara or any of the other
languages spoken in Peru.
d) The film production must employ at least 80% Peruvian performers
and technicians, with their remuneration being no less than 60% of the
spreadsheets or payrolls7.
Pursuant to this Act, the Ministry of Culture is the Peruvian entity in charge of
conducting these competitive selection processes in order to choose Peruvian
cinematographic projects and works8.
The current competitive selection process system9 strives to establish transparent, predictable mechanisms, which is why it is mandatory for the Ministry of
Culture to prepare and disclose the Annual Plan of Activities and Competitive
Selection Processes for Cinematographic Projects and Works, which contains
the titles of the competitive selection processes, their descriptions, the number
7 For the purposes of this Act, foreigners residing in Peru for more than three years will be treated as nationals.
8 Pursuant to the Regulation on the Organization and Functions of the Ministry approved through Supreme
Decree N 005-2013-MC, the Deputy Minister for Cultural Assets and Industries, through the General Arts
and Cultural Industry Administration and its Audiovisual, Phonographic and New Media Administration
are in charge of these Competitive Selection Processes.
9 We recommend that the reader reviews the Vice-Ministerial Resolution N 050-2013-VMPCIC-MC promulgated on August 5, 2013, entitled Regulations and Procedures for Competitive Selection Processes and
Cinematographic works and projects organized by the Ministry of Culture; as well as Ministerial Resolution
N 206-2013-MC which approves the Categories and Stages of Cinematographic Projects and the standard
durations of the competitive selection processes organized by the Ministry of Culture.
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of prizes and the amount of the financial contributions, together with budget
availability, dates and other details1011.
The competitive selection process system is grounded on the Bases, which must
be approved by the Ministry of Culture, whereby the process is launched through
the following stages:
a)
b)
c)
d)
e)
f)
The Assessment and Classification of the projects is assigned to an Awards Committee, elected by the Ministry of Culture from a panel of specialists in cinematography and audiovisual works, pre-selected through a random draw conducted
in the presence of a Notary Public.
2.4. Activities awarded Prizes in Competitive Selection Processes
At the moment, financing is available not only for activities associated with
the works (pre-production, production, distribution or exhibition of a cinematographic work), but also related activities, such as Training and Cultural
Administration13.
With regard to cinematographic projects and works, financial backing is provided for full length features (cinematographic works with projection times of more
10 Through Ministerial Resolution N 027-2012-VMPCIC-MC issued on April 19, 2012 the Annual Plan for
2012 was approved. It will be of much interest to the reader to examine the annex with these competitive
selection processes and activities.
11 This consequently changes the somewhat inefficient formula used by the previous competitive selection
process system, which established in advance the schedule of competitive selection processes for the year,
awarding prizes on each occasion to three projects, based on the following fixed economic structure:
First Place
Second Place
Third Place
Prizes (US$)
357,000.00
258,000.00
205,000.00
12 This Act is implemented through the publication in the Peruvian Government Gazette of the Resolution
approving the bases and the disclosure of the full bases through the institutional Portal of the Ministry of
Culture, through which the public announcement is released.
13 Ministerial Resolution N 206-2013-MC promulgated on July 22, 2013.
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159
than 75 minutes) as well as for short features (projection times of less than 20
minutes), in their various categories (Documentary, Fiction, Experimental and
Childrens Films).
2.5. Financial Backing
The prizes for cinematographic projects and works consist of non-refundable financial backing that is given to the Cinematographic Companies14.
The beneficiaries are bound to make use of these subsidies in compliance with
the terms and conditions established in the Deed of Commitment, with any default giving rise not only to legal liability under civil and criminal law, but also a
ban in participating in subsequent competitive selection processes until all the
money received has been refunded, together with the corresponding interest
due thereon.
2.6. Other Benefits for Peruvian Cinematographic Works addressed in
the Act
Although the legal rules presented in this report do not include other cash contributions to Peruvian cinematographic projects and works, it is interesting to
mention the existence of other associated benefits.
One of them is that the beneficiary of the cash prize holds the commercial rights,
not generating any moral or asset rights for the Ministry of Culture, except the
obligation to present it with at least one finished copy of the work, which may be
used only for cultural and educational purposes.
Another benefit extended by the Peruvian Cinematography Act is that domestic
works are endowed with distribution, scheduling, premiere and commercial exhibition rights in public exhibition venues nationwide, under equal conditions
with foreign cinematographic works.
In order to grant this equality, the Act makes provisions for the possibility
that the Ministry of Culture may rate certain films as deserving equal distribution and exhibition rights, due to their artistic quality and technical level, and
whose exhibition has not been established through agreements between cinematographic producers and exhibitors.
14 Company incorporated compliant with the Law and duly registered with the Ministry of Culture, which
engages in one or more cinematographic production, distribution, programming and exhibition activities, or
others related or connected to these activities Item e) Glossary in Ministerial Resolution N 206-2013-MC
promulgated on July 22, 2013.
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3. Television
1.1. General Remarks
Rendering broadcasting services for radio, sound and public television is regulated by Law N 28,72816, called the Radio and Television Act, with its regulations
approved through Supreme Decree N 005-2005-MTC17.
In contrast to the cinematographic activities already outlined in the previous
section, the State has not deployed any legal mechanisms that establish financial
backing for television content production in Peru.
Nevertheless, economic opportunities are opening up as this legal rule encompasses the obligation of broadcasting right holders to include at least 30% local
productions in their programming18.
This local content is heavily featured on the State channel19 thus opening even
greater opportunities at this level.
15 Ruled by Legislative Decree N 776 and its Sole Ordered Text approved through Supreme Decree N 1562004-EF, published on November 15, 2004. Its Article 57 item c) imposed a 10% tax on cinematographic
shows, which is applied to the related ticket price.
16 Rule promulgated on July 15, 2004.
17 Rule promulgated on January 11, 2005.
18 Eighth Supplementary Final Provision of the Radio and Television Act.
19 The Peruvian Radio and Television Institute (IRTP) was established through Legislative Decree N 829.
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161
20 In addition to Peru, the CAN members are Bolivia, Colombia and Ecuador.
21 In the 2013 Annual Activities Plan for Competitive Selection Processes for Projects and Works conducted by
the Ministry of Culture, the Competitive Selection Process for full-length documentaries made for television,
with a total price of approximately US$ 70,000.00, can be found under the title DocTv Latinoamerica.
Peru
Apoyo e Incentivos Econmicos reconocidos en la
legislacin peruana para la Produccin de Obras
Cinematogrficas y Televisivas.
Por Hugo Bravo de Rueda I. & Javier Gutierrez Gamio.
1. Introduccin.
2. Cinematografa.
2.1. Consideraciones generales.
La Ley 263702, denominada Ley de Cinematografa Peruana, otorga a la produccin nacional apoyo econmico no reembolsable para los proyectos y las
obras seleccionados en los Concursos promovidos por el Estado, a travs del
Ministerio de Cultura3.
Esta Ley cambi sustancialmente el criterio de apoyo a la produccin nacional,
pues, a diferencia de las normas predecesoras, excesivamente proteccionistas,
1 Mecanismos Actuales de Financiacin de Contenidos Audiovisuales en Latinoamrica, Latin American
Training Center, Rio de Janeiro, Brasil, 2011, Oportunidades de Financiamiento E Incentivos para la
Produccin de Obras Cinematogrficas: Per pginas 159 a 175.
2 Norma promulgada el 18 de octubre de 1994 y publicada en el Diario Oficial el 23 de octubre del mismo ao.
3 Entidad creada mediante la Ley 29565 promulgada el 21 de julio de 2010.
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sta se funda en el reconocimiento al mrito, como elemento central del apoyo econmico estatal a esta actividad.
En efecto, la citada norma ha establecido un rgimen anual de Concursos
para premiar los mejores Proyectos y Obras Cinematogrficas de Corto y Largometraje en diferentes categoras y etapas.
Es importante sealar que la actual forma de los Concursos ha sido delineada
por la Ley 299194, publicada el 18 de setiembre del 2012, que modific la Ley
de Cinematografa Peruana principalmente en ese extremo y respecto de lo
cual nos referiremos en el presente documento.
2.2. Las Fuentes de Financiamiento.
El artculo 17 de la Ley establece que el apoyo econmico que acompaa a los premios de los concursos es un mnimo de 2008 Unidades Impositivas Tributarias (UIT)5
y se distribuye por el Ministerio de Cultura con cargo a su presupuesto asignado en la
Ley de Presupuesto de la Repblica de cada ao.
El monto equivalente del aporte estatal a los Concursos para el ao 2013
asciende a la suma de S/ 7429,600.00 en Moneda Nacional (PEN Nuevo Sol) o su equivalente aproximado en Dlares Estadounidenses de US
$ 2701,672.72.
En nuestro trabajo anterior sealamos que el Estado peruano haba incumplido esta obligacin de manera sistemtica desde su establecimiento en el ao
1994. Indicamos que, en 16 aos, solo asign el 28.86% del total obligado,
lo cual impeda programar adecuadamente los concursos y la entrega de los
premios establecidos6.
Luego indicamos que esa tendencia se revirti en los aos 2009 y 2010, en los
cuales el Estado cumpli con su obligacin en un 50% y 60% respectivamente.
En el ao 2011 se entregaron premios por un total de S/.5200,000.00 (aproximadamente US$ 1890,000) que equivale al 70% del presupuesto de ley.
Peru
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Primer Puesto
Segundo Puesto
Tercer Puesto
12 Este acto se implementa mediante la Publicacin en el Diario Oficial El Peruano de la Resolucin que aprueba las bases y con la difusin de las bases en extenso en el Portal institucional del Ministerio de Cultura se
hace efectiva la convocatoria.
13 Resolucin Ministerial No. 206-2013-MC del 22 de julio de 2013.
Peru
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3. Televisin.
1.1. Consideraciones generales.
La prestacin de servicios de radiodifusin, sonora y por televisin de seal
abierta se encuentra regulada por la Ley 2872816, denominada Ley de Radio y Televisin y su reglamento aprobado mediante el Decreto Supremo
005-2005-MTC17.
A diferencia de la actividad cinematogrfica, ya reseada en el acpite que
antecede, el Estado no ha contemplado normativamente mecanismos para
establecer apoyo econmico a la produccin nacional de contenidos para la
televisin.
No obstante ello, la generacin de oportunidades econmicas se da en la
medida que la citada norma legal contempla la obligacin de los titulares de
servicios de radiodifusin de establecer una produccin nacional mnima del
30% de su programacin18.
15 Normado por el Decreto Legislativo 776 y su Texto nico Ordenado aprobado mediante Decreto Supremo
N 156-2004-EF, publicado el 15 de noviembre de 2004. En el artculo 57 inc c) se establece la tasa del 10%
del impuesto para espectculos cinematogrficos, la cual se aplica sobre el valor de la entrada para presenciar
el espectculo.
16 Norma promulgada el 15 de julio de 2004.
17 Norma promulgada el 11 de enero de 2005.
18 Octava Disposicin complementaria y final de la Ley de Radio y Televisin.
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19 El Instituto de Radio y Televisin Peruana (IRTP) fue creado mediante el Decreto Legislativo 829.
20 Adems de Per, forman parte de la CAN Bolivia, Colombia y Ecuador.
21 En el Plan Anual de Actividades de Concursos de Proyectos y Obras para el 2013 del Ministerio de Cultura,
se encuentra Bajo la Denominacin DocTv Latinoamrica, el Concurso de Documentales largos para la
Televisin con un premio total de aproximadamente US$ 70,000.00.
Puerto Rico
Current mechanisms for financing audiovisual content in
Puerto Rico
By Luis M. Pellot-Gonzlez and Janira Beltrn-Sells
1. Introduction
nder Puerto Rican law, there are two main mechanisms available for
financing audiovisual content in a variety of formats. The Puerto Rico Film
Industry Economic Incentives Act (Law N 27 promulgated on March 4, 2011),
hereafter referred to as the Act in this article) strives to provide an appropriate
framework for the ongoing development of the cinematographic industry and
other related activities, and in addition, to offer tax incentives in order to attract
foreign investments.
This Act is the successor to the Film Industry Incentive Act (Law N 362 promulgated on December 24, 1999), which similarly granted a set of tax incentives
to investors, producers and developers of projects related to the film industry.
This Act will remain in effect for approximately seven years, unless it is extended or replaced by some other piece of legislation, given that the government
policy to date has favored encouraging the audiovisual industry with this type
of incentive. With regard to the sources of the images, the production and platforms for the activities for which incentives are offered, the language of the Act
is broad-ranging.
During 2012, this Act was amended in order to offer more competitive and attractive incentives for the production of film and television projects in Puerto
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Rico. These amendments also sought to enhance the skills of Puerto Ricans
working in the audiovisual industry through setting up a Film Industry Training
Fund in Puerto Rico.
Furthermore, Puerto Rico also has as a Cinema Guild Development Fund,
which is designed to provide direct financing for domestic Film Projects. As it is
the most important tool currently available to the audiovisual industry which is
open directly to foreign investors, much of this article will focus on outlining the
various facilitating mechanisms provided by this Act.
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in eligible projects may also be granted full tax exemptions on their use and
consumption.
Amounts paid to Qualified Non-Residents are subject to a special fixed income
tax rate of 20% of the total amounts received as wages, benefits, allowances or
fees paid for services rendered to Film Projects in Puerto Rico. A Qualified
Non-Resident means producers, directors, writers and on-camera talent (including doubles and stunt persons) not resident in Puerto Rico. However, extras,
walk-ons and bit players are not included in this definition.
The Act also establishes Film Development Zones in Puerto Rico, where certain
projects may enjoy a higher annual tax credit ceiling, as stipulated by this Act. In
these Zones, a 100% exemption may be granted on fiscal stamps and rights related to the preparation, presentation and registration of title deeds with the Immovable Asset Registry. These Zones are designated by the Puerto Rican Trade
and Economic Development Department, although the Act required the first of
these Zones to be established in San Juan, the capital of Puerto Rico, on tracts of
land designated by this municipality. With the agreement of the owner(s) of the
land in question, the Lead Developer may submit an application to the Puerto
Rican Trade and Economic Development Department requesting that a specific
geographic area be designated a Film Development Zone.
1.2. Eligible Projects
a) Film Projects
Eligible production activities or Film Projects are: full-length features; short features; documentaries; series in episodes, mini-series and similar television programs (including pilots); music videos; local and international advertisements;
video games; shows recorded live; recordings of original or dubbed sound tracks
for any of the above; and television projects, including but not limited to reality
shows, interviews, news, games, entertainment, comedy and variety shows, as
well as childrens programs.
Also eligible are advertising campaigns and the post-production stages of one or
several Film Projects, whenever compliant with the following:
Clustered under a single contract or purchase order with total production spend in Puerto Rico of at least $100,000; and
Each project complies individually with the other requirements stipulated in the Act.
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Fees paid to Qualified Non-Residents for services rendered in Puerto Rico may
generate a credit of up to 20% of the spend, which is in contrast with the flat rate
income tax of 20%, to which these payments are subject. The payer must deduct
and withhold tax on all income, depositing it with the Government.
Although the Act establishes that the credits are available at the start of the activities covered by the decree, the use of 50% of these credits may begin during
the tax year in which an auditor (who must be a certified public accountant authorized in Puerto Rico, hired by the concessionaire) certifies that 50% or more
of the production spend in Puerto Rico has been disbursed, and the Cinema
Guild confirms compliance with all other provisions applicable by law. Nevertheless, even if all the amounts have not been disbursed as required by the Act,
50% may be advanced once the decree has been obtained, if acceptable collateral
is provided. The remaining 50% of the credits are available during the tax year in
which the auditor certifies that all production expenses in Puerto Rico have been
settled, in compliance with the Act.
It should be noted that a production project may be able to finance more than a
third of its costs through this tax credit mechanism by selling the tax credits that
it generates.
The credits granted by the Puerto Rico Government are generally limited to
U$50 million a year, although this ceiling may be raised under certain circumstances to U$350 million. On the other hand, credits generated through payments made to Qualified Non-Residents are not subject to an annual limit.
b) Film-Related Infrastructure Projects
The substantial development or expansion of studios, laboratories, and international television broadcasting facilities in Puerto Rico, or other media and permanent facilities in order to produce eligible Film Projects (even though such
Film Projects may not be eligible for the benefits of the Act), may benefit from
preferential tax treatment and credit mechanisms provided by this Act.
An important eligibility requirement is a hard cost budget items of more than
U$1 million. The machinery and equipment acquired for use and installation
in an eligible Infrastructure Project must remain in Puerto Rico for at least five
years, although these items may be removed temporarily from Puerto Rico as
required by a Film Project.
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that ensures the Puerto Rican Government will recover the credits in
case of any default.
2. Cinema Fund
The Cinema Guild manages the Cinema Guild Development Fund, or the Cine
Fund for financing and promoting cinematographic production in Puerto Rico.
This Fund was diversified in 2006 in order to introduce new Puerto Rican cinematographic support programs.
The Cinema Fund may finance a percentage (up to 80% or U$1.2 million, whichever is smaller) of the production budget of a cinema project, in the form of
a loan. This is intended to simulate the development and expansion of cinema
productions in Puerto Rico. The Cinema Guild imposes conditions and requirements for this type of financing. Noteworthy among the requirements established in order to benefit from the Cinema Fund is that the applicant entity
must be incorporated under the laws of the AssociatedFreeState ofPuerto Rico
or may be a foreign entity, and authorized to do business in Puerto Rico. Furthermore, its shareholders, directors, partners, officers and /or agents must have
resided officially in Puerto Rico for at least three years. This does not prevent
an entity from entering into co-production agreements with other countries in
order to improve distribution opportunities and, with the project approved, to
receive financing in proportion to the percentage of the creative stake held by
Puerto Rico. For co-productions, the total amount that may be financed by the
Cinema Guild through the Fund may not exceed 80% of the restated production
budget contribution incurred by the local Film Entity.
According to information released by the Cinema Guild, the Special Fund currently receives U$3.3 million each fiscal year in quarterly disbursements, in order to provide financial backing for Filming Projects that comply fully with the
Act, and that in turn develop, drive and encourage a good quality local cinema
industry.
****
This article is based on the laws and regulations of Puerto Rico in effect on October 22, 2013.
Puerto Rico
Mecanismos Actuales de Financiacin de Contenidos
Audiovisuales en Puerto Rico
Por Luis M. Pellot-Gonzlez & Janira Beltrn-Sells.
1. Introduccin.
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Puerto Rico
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Rico por cualquier medio. Las pelculas de largometraje, cortometrajes y documentales podrn ser para pauta, distribucin o exhibicin comercial para
el pblico en general dentro o fuera de Puerto Rico por cualquier medio.
Todo proyecto flmico elegible deber realizar su produccin, su posproduccin, o ambas, parcial o totalmente en Puerto Rico y tener un presupuesto
de gastos de produccin de Puerto Rico de al menos $100,000 ($50,000 para
cortometrajes). Ntese que no hay requisito mnimo de fotografa principal
en Puerto Rico.
Un proyecto flmico puede generar un crdito contributivo de hasta un 40%
de los gastos de produccin incurridos en Puerto Rico pagados a residentes
de Puerto Rico. Dichos gastos pueden incluir el desarrollo (siempre que la
fotografa principal se lleve a cabo en su mayora en Puerto Rico), preproduccin, produccin y posproduccin de un proyecto flmico y pueden incluir,
pero no se limitan a los siguientes conceptos:
salarios, beneficios marginales, dietas u honorarios de talento, administracin o labor;
intereses, cargos y honorarios de instituciones financieras;
bienes o servicios provistos por suplidores;
alquiler de vehculos o embarcaciones;
comida y alojamiento;
pasajes de avin;
seguros;
otros costos.
Los gastos pagados a No-Residentes Cualificados por servicios prestados en
Puerto Rico pueden generar un crdito de hasta 20% de lo incurrido. Esto
en contraste con la tasa fija de contribucin sobre ingresos de 20% a la cual
estn sujetos dichos pagos. El pagador deber descontar, retener y depositar
con el Gobierno la contribucin sobre ingresos.
Si bien la Ley establece que el crdito estar disponible al inicio de las actividades cubiertas por el decreto otorgado al proyecto flmico, el 50% de dicho
crdito puede comenzar a ser utilizado durante el ao contributivo en que un
auditor (el auditor debe ser un contador pblico autorizado en Puerto Rico,
contratado por el concesionario del decreto) certifique que el 50% o ms de
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los gastos de produccin de Puerto Rico han sido desembolsados, y la Corporacin de Cine determine que se ha cumplido con las dems disposiciones
aplicables de la Ley. No obstante, aunque no se hayan desembolsado an los
cargos que la ley requiere, se podr adelantar dicho 50%, una vez se obtenga
un decreto, si se satisface un requisito de fianza. El restante 50% del crdito
estar disponible en el ao contributivo en el cual el auditor certifique, de la
manera que la Ley provee, que todos los gastos de produccin de Puerto Rico
han sido pagados.
Ntese que a travs de este mecanismo de crditos contributivos una produccin puede llegar a financiar ms de una tercera parte de sus costos con el
producto de la venta de los crditos contributivos que se generen.
Los crditos que otorga el Gobierno de Puerto Rico tienen, como regla general, un lmite anual de $50 millones, aunque dicho lmite puede ser aumentado bajo ciertas circunstancias hasta $350 millones. Por otra parte, los
crditos que se generen con relacin a los pagos realizados a No-Residentes
Cualificados no estn sujetos al lmite anual.
b) Proyectos de Infraestructura Flmica.
El desarrollo o expansin sustancial en Puerto Rico de estudios, laboratorios,
facilidades para la transmisin internacional de imgenes televisivas u otros
medios, u otras facilidades permanentes para realizar proyectos flmicos elegibles (aunque dichos proyectos flmicos no se acojan a los beneficios de la
Ley), podrn disfrutar del mecanismo de crditos y tratamiento contributivo
preferente que dispone la Ley.
Un requisito importante para ser elegible es que tengan un presupuesto de
costos directos (conocido en ingls como hard cost) que exceda $1 milln.
La maquinaria y el equipo que se adquieran para ser utilizados e instalados en
un proyecto de infraestructura elegible debern permanecer en Puerto Rico
por un perodo mnimo de 5 aos, aunque podran ser sacados temporalmente de Puerto Rico de manera incidental a un proyecto flmico.
Un proyecto de infraestructura puede generar un crdito contributivo de hasta un 25% de las cantidades que se certifiquen como desembolsadas con relacin al desarrollo o expansin de dicho proyecto. Es decir, puede financiar
a travs de la venta de dicho crdito hasta aproximadamente un 21% de su
presupuesto. Entre las limitaciones se establece que el proyecto de infraestructura deber estar listo para ser utilizado previo a poder utilizar los crditos
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3. Fondo de Cine.
La Corporacin de Cine administra el Fondo de la Corporacin para el Desarrollo del Cine o Fondo de Cine para los fines de financiar e incentivar la
produccin cinematogrfica de Puerto Rico. Este fondo fue diversificado en
el ao 2006 para crear nuevos programas de apoyo a la produccin cinematogrfica puertorriquea.
El Fondo de Cine podra financiar un porcentaje (hasta un 80% o $1.2 millones, la cantidad menor) del presupuesto de produccin de un proyecto
cinematogrfico a modo de prstamo. Tiene como propsito estimular el desarrollo y la expansin de las producciones cinematogrficas de Puerto Rico.
La Corporacin de Cine impone condiciones y requisitos para este tipo de
financiacin. De ah que entre los requisitos para beneficiarse del Fondo de
Cine podemos distinguir que la entidad que solicita debe estar constituida
bajo las leyes del Estado Libre Asociado de Puerto Rico o ser extranjera y
estar autorizada para realizar negocios en Puerto Rico. Adems, sus accionistas, directores, socios, oficiales y/o agentes deben contar con por lo menos
tres aos de residencia oficial en Puerto Rico. Esto no impide que la entidad
pueda obtener un acuerdo de coproduccin con otro pas para mejorar sus
oportunidades de distribucin y que, de ser aprobado el proyecto, se otorgue una financiacin proporcional al por ciento de participacin creativa de
Puerto Rico. En el caso de coproducciones, el total que podr ser financiado
por la Corporacin de Cine con cargo al Fondo, no exceder el ochenta por
ciento de la aportacin al presupuesto de produccin ajustado en que incurra
la Entidad Flmica local.
Segn informacin divulgada por la Corporacin de Cine, en la actualidad el
Fondo Especial recibe $3.3 millones por ao fiscal en desembolsos trimestrales para apoyar financieramente a proyectos flmicos que cumplan a cabalidad
con la ley y a su vez desarrollen, impulsen y fomenten una industria de cine
local de calidad.
****
El presente escrito est basado en las leyes y reglamentos de Puerto Rico vigentes al 22 de octubre de 2013.
Dominican
Republic
Opportunities for audiovisual producers in the
Dominican Republic
By Jaime R. Angeles
ver the last three years, the Dominican Republic has passed legislation
to create incentives for concept development, production, distribution,
screening and training in the film, audiovisual and related industries. The
legislation consists of two laws and an implementing regulation to reinforce the
implementation of existing legal provisions1.
For many years, the film sector had been asking for clear rules and incentives to
be established, including making funds available to enable certain audiovisual
projects to be developed. In this article, we intend to outline those opportunities
that audiovisual producers in the Dominican Republic already enjoy.
In this article we shall cover everything related to the Fondo de Promocin Cinematogrfica (FONPROCINE - Film Promotion Fund), but we shall also outline
other important agencies established by law such as the Direccin General de Cine
(DGCINE - Directorate-General for Film)2 and the Consejo Intersectorial para la
Promocin de la Actividad Cinematogrfica (CIPAC Inter-sectorial Council for
the Promotion of Film-making). These bodies regulate and approve the mechanisms for accessing the fund, grant the Permiso nico de Rodaje (Sole Filming
Permit) and act as conduits for all film-making incentives, including the Crdito
1 Law 108-10 of 29 July 2010 on the Fomento de la Actividad Cinematogrfica en Repblica Dominicana
(Encouraging Film-making in the Dominican Republic); Law 257-10 of 15 November 2010 which amends
Law 108-10; Implementing Regulation No. 370-11 for implementing the laws on Encouraging Film-making
in the Dominican Republic.
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Fiscal Transferible (Endorsable Tax Credit) and the temporary import of any
equipment and goods that might be needed for filming.
The above-mentioned CIPAC acts as a governing body for DGCINE. It is made
up of various ministries (Culture and Tourism), the Direccin General de Impuestos Internos (Directorate-General for Internal Revenue), as well as an interesting
grouping of private sector organisations, such as academic film institutions, exhibitors, distributors and film professionals. Each holds an honorary position
and they cannot access any of the incentives or assistance provided by FONPROCINE for as long as they remain in office. The body is designed to be flexible, which includes the possibility of having international film advisers.
http://www.listin.com.do/entretenimiento/2007/2/21/3942/Manuel-Corripio-empedernido-optimista-delcine-dominicano
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http://www.pinewoodgroup.com/our-studios/dominican-republic/pinewoo dindomina-studios
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then collected by the relevant authorities. Secondly, 100% of the revenue generated by the Impuesto sobre la Transferencia de Bienes Industrializados y Servicios
(ITBIS - equivalent to VAT)6, which is due equally on the sale and rental of films
in establishments dedicated to this business and on the sale of products inside
cinemas, or revenue generated by any other tax that might replace ITBIS.
Any investments using FONPROCINE funds, arising from transactions, financial returns, the sale or liquidation of the above-mentioned investments and any
other resources that might be generated, capitalised or reserved by FONPROCINE, will also constitute part of the fund.
This fund may also be financed through donations and national and international contributions, through any penalties that are imposed in accordance with the
law, through the sale of editions, publications and other material produced by
the fund, as well as through any other income stream (whether that be public
funds or income generated by the Fund itself) that might arise.
2.1. Purpose of FONPROCINE
These funds must be used for:
a) Promoting, encouraging and developing educational plans and programmes for training people in the different aspects of film-making and
other related fields covered by the law.
b) Encouraging and stimulating the production and making of Dominican
films, as well as promoting and publicizing the national film industry and
related educational activities.
c) Conserving and preserving the Dominican Republics film and audiovisual heritage and any world-wide heritage of particular cultural value, including through procuring sufficient goods and materials to achieve this
purpose and through the act of conserving and preserving the heritage
by using specialised agencies and bodies.
d) Research in the field of film-making to contribute to national policy-making in this area and to help stimulate training in the different areas
of film-making.
e) Keeping a watch on film copyrights.
This tax has the same connotation and reach as VAT in other countries.
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f) Organising the Sistema de Informacin y Registro Cinematogrfico Dominicano (SIRECINE - the Dominican Film Information System and Film
Registry).
g) Promoting the Dominican Republic as a location for film production.
2.2. FONPROCINE projects
In order for film-making projects to access FONPROCINE funds, they must fit
into one of the following categories:
a) P
roject development for feature-length fiction, animation and documentary films;
b) Production of feature-length fiction, animation or documentary films;
c) Production of medium-length and short fiction, animation or documentary films;
d) Distribution of fiction, animation or documentary films;
e) Professional training financed through grants, internships and residencies, support for educational institutions and training programme
initiatives;
f) Programmes preserving and promoting national film and audiovisual
heritage;
g) Dominican films participating in international film festivals and markets;
h) Development of festivals and viewings of national and international
films.
According to the Ley de Cine (Film Law) a film is classified as Dominican when
it has a running time of at least seventy (70) minutes and it is made as a sole production or a co-production, which may include foreign capital, as long as it fulfils
the following minimum requirements:
The language spoken must be Spanish:
Dominican capital invested in the film must represent at least 20% of the
films budget;
At least one Dominican producer must be involved;
A minimum artistic involvement by Dominicans as follows:
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All funding granted through FONPROCINE must have proven, by means of the
stipulated documentation, that funding is already available to cover at least 30%
of the total project budget. There can be no question of funding 100% of the
audiovisual production.
2.3. Selection method used in allocating FONPROCINE funds
Decisions are taken by an honorary committee elected for this purpose, which
has stringent rules on conflicts of interest, such as members having some personal interest in projects on which they must take a decision, and deliberating on
projects that involve relatives, spouses, business partners, an economic tie, etc.,
is also forbidden.
The criteria to be considered when selecting projects and applications include
the following:
a) Artistic, cultural and technical value of the production or project
b) Technical and financial feasibility
c) The applicants training or experience
d) S pecific criteria set out in the competition rules that are in line with national film policy.
The beneficiary of FONPROCINE funding must sign a resource allocation
agreement and will be obliged to keep a detailed record of how the funds have
been used and of the project budgets implementation. The beneficiary will have
three additional, essential obligations:
a) To add the national film logo to the audiovisual productions end credits.
b) To handover a copy of the production to the Cinemateca Nacional (National Film Archive). This institution is responsible for providing storage areas where film material of national and international significance is
preserved, and it has the specific mission to safeguard and make available
national and world film heritage.
c) T
o give DGCINE permission to use the film for film promotion activities in the Dominican Republic. Using the film in this way must not interfere with the usual commercial exploitation of the film.
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We should point out that the following types of film or audiovisual productions
cannot benefit from the incentives provided for in this law:
Films produced for television and soap operas.
Film productions funded entirely by public institutions.
Productions with content that is essentially advertising or political
propaganda.
Productions that contravene or do not respect the Dominican legal system and the regulations under this law.
Productions that constitute a crime, under a sentence which has the
force of res judicata.
In addition, the following types of audiovisual productions are also excluded
from the incentives:
Productions with linear content depicting real events, news items, sport
or shows.
Audiovisual productions that constitute advertising.
Audiovisual productions to raise the profile of an institution or its
services.
Productions that are primarily educational, for instruction or for training of any kind.
Productions that are mainly of a pornographic nature.
The FONPROCINE authorities have already set up two public competitions
to encourage the production of short, medium-length and feature-length films,
with the aim of developing new talent that might enrich the Dominican film industry. Over US$140,000 has been invested in the winners of these competitions to support their activity in the different categories (feature-length films,
short films etc.).
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income tax return7 or it can be endorsed in favour of any individual or legal entity
for the same purpose. Through this credit, investors will have 100% of the real
value of their investments recognized so that it can be offset against the income
tax they pay to the Dominican tax authority.
The fact that this tax credit can be transferred (endorsed) facilitates private investment and financing for productions filmed in the Dominican Republic. It is
thought that it will be possible to obtain between 75% and 80% of the value of
the tax credit through financing offered by the local Dominican banking system.
Similarly, financial intermediaries can assist in finding outlets for the tax credit
certificates, which can also generate cash flow for producers and those responsible for film projects.
To apply the tax credit, all expenses directly related to the pre-production, production and post-production of films and audiovisual productions must be calculated, including the cost of procuring goods and services, hiring goods of any
kind, and contracting technical, artistic and administrative personnel from the
Dominican Republic and abroad, as long as these expenses are duly backed up
by invoices, receipts and/or relevant documentation. The production budget
must have prior authorisation from DGCINE.
A minimum investment of US$500,000.00 is required in order to benefit from
this tax credit. In cases where expenses incurred in individual projects implemented by the same individual or legal entity do not reach the minimum expenditure threshold outlined above, it is possible under the law to aggregate various
audiovisual productions until the expenditure threshold is reached, as long as
these productions have been produced by the same individual or legal entity in
the course of the same tax year.
To benefit from the whole system of tax breaks in the Dominican Republic, it is
necessary to be someone who manages, encourages, promotes or develops films
and other audiovisual productions that fulfil the following requirements:
a) A Sole Filming Permit.
b) A public liability insurance policy covering damages to third parties.
c) D
ominican films must be registered on SIRECINE (the Dominican Film
Information System and Film Registry).
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d) 2 0% of the amount budgeted for the film or other audiovisual production must be spent in the Dominican Republic or otherwise Dominican
capital invested in the production must represent at least 20% of the budget. It should be borne in mind that separate accounting records must
be kept for the production and that the companies involved must be up
to date with paying their tax liabilities in the Dominican Republic.
e) Th
e production must have a minimum number of Dominicans involved.
In the case of foreign productions, the law has stipulated a ratio, based
on the number of years that have passed since the new legal framework
came into force, to calculate the amount to be spent on contracting Dominican personnel. The ratio starts at 10% for the first three years that
the law has been in force, rising to 25% from the sixth year.
Recognizing how demanding the film industry is in terms of technology and new
talent, the law stipulates that, through a permit, DGCINE can lower the minimum requirement for Dominican personnel in case the Dominican Republic is
unable to meet the demand for staff qualified to carry out the required roles, and
in this way the tax breaks can still be applied for.
Investors contributing towards the production of audiovisual projects in the Dominican Republic should bear in mind that up to 25% of the amount invested
will be offset against tax due on profits, and that the investment must be made in
cash, not through a shareholding or by issuing a debt security.
As regards corporate governance, both the investor and the producer must be
legal entities and the producers corporate purpose must be defined as Dominican productions.
4. Conclusion
The new regulatory framework in the Dominican Republic promises to be a
source of many quality film productions, and better film productions, which will
attract many film-makers interested not only in shooting in Caribbean locations,
but also in taking advantage of the new incentive and funding mechanisms that
are available.
The Dominican Republic will benefit from wide-ranging technology transfer
and knowledge transfer (both in terms of quality and quantity), not to mention
the boost to creativity and the employment opportunities for skilled labour.
Repblica
Dominicana
Oportunidades existentes en Repblica Dominicana para
los productores audiovisuales
Por Jaime R. Angeles
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Repblica Dominicana
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Repblica Dominicana, la media del costo de produccin de los largometrajes que se han efectuado, es de aproximadamente US$550,000.00.
No debemos dejar de mencionar la experiencia de la empresa telefnica ORGANGE en Repblica Dominicana. Ya daban apoyo antes de la promulgacin de las regulaciones actuales. Luego de los incentivos fiscales han incrementado su presencia con apoyo de la inversin directa en la produccin, el
desarrollo de promociones para sus clientes, el apoyo en publicidad y prensa,
las funciones privadas, etc.
Un cuarto grupo, bastante profesional en la forma que realiza sus acercamientos y operaciones, las empresas Indomina Group, actualmente tienen en funcionamiento los primeros estudios en territorio dominicano, conjuntamente
con Pinewood Group5, los cuales tienen extensos terrenos y edificaciones equipadas, incluyendo un tanque de agua de 60,000 pies cbicos de capacidad.
El dinamismo del sector privado ha llegado al punto que un banco privado
ya tiene una divisin de cine y entretenimiento, donde proveer todos los
servicios y productos financieros necesarios para manejar producciones, administrar flujos en efectivo y hacer ms eficiente la gestin de la inversin en
el proceso de produccin.
Cabe resaltar que, hasta el momento, el sistema financiero dominicano no
se ha envuelto en este tema. Ms adelante, cuando tratemos el tema sobre
Crdito Fiscal Transferible, explicaremos otra posibilidad de financiacin que
gener la nueva legislacin dominicana sobre cine, con la cual ya empezamos
a ver la formacin de fondos especializados de inversiones del sector privado
para la cinematografa, conjuntamente con el incipiente mercado de valores
de Repblica Dominicana.
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comercializadores y exhibidores de pelculas nacionales, as como para el desarrollo de polticas formativas en el mbito cinematogrfico.
Este Fondo (FONPROCINE) se nutre principalmente de los recursos asignados en el presupuesto general del Estado Dominicano, as como de dos clases
de impuestos: por un lado el monto que por impuestos de carcter nacional
sobre la boletera o los derechos de ingreso a las salas de exhibicin paguen
los clientes a los exhibidores y que sea recaudado por las entidades correspondientes y por otro el 100% de los ingresos que genere el Impuesto sobre la
Transferencia de Bienes Industrializados y Servicios (ITBIS)6, respecto, tanto
a las ventas y alquiler de pelculas en los establecimientos que se dedican a
este negocio, como a las ventas de productos al interior de las salas de cine o
de cualquier otro impuesto que lo sustituya al ITBIS.
Las inversiones que se hagan con los recursos de FONPROCINE, derivados
de las operaciones, rendimientos financieros, la venta o liquidacin de dichas
inversiones y dems recursos que se generen, capitalicen o reserven por el
FONPROCINE, tambin estarn dentro del fondo creado.
Este fondo tambin podr nutrirse por igual de donaciones, y aportes nacionales o internacionales, de las sanciones que se impongan, de conformidad
con la ley, la venta de las ediciones, publicaciones y otros materiales producidos por el fondo, as como de otros ingresos que pudieren existir, tanto del
Estado, como de los que hayan sido generados por s mismo.
1.1. Destino del FONPROCINE
Estos recursos debern ser utilizados para:
a) Promover, fomentar y desarrollar planes y programas educativos de
formacin en las reas cinematogrficas y dems aspectos relacionados con la ley;
b) Fomentar y estimular la produccin y realizacin de obras cinematogrficas dominicanas, as como la promocin y divulgacin de la
cinematografa nacional y las actividades educativas relacionadas;
c) Conservar y preservar la memoria cinematogrfica y audiovisual dominicana, y de aquella universal de particular valor cultural, incluida
la adquisicin de bienes e insumos necesarios para una adecuada
6 Este impuesto tiene la misma connotacin y alcance que el IVA en otras naciones
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d) Criterios particulares definidos en las bases del concurso que respondan a la poltica cinematogrfica nacional.
El beneficiario de los recursos de FONPROCINE suscribir un acuerdo de
asignacin de recursos y tendr la obligacin de mantener un informe detallado del uso de los fondos y la ejecucin presupuestal del proyecto beneficiado.
Tendr tres obligaciones adicionales esenciales:
a) Colocar el sello nacional de cinematografa, en los crditos finales de
la obra audiovisual.
b) Entregar una copia de la obra beneficiada a la Cinemateca Nacional.
Esta institucin est encargada de tener espacios de depsito donde
conserva material flmico de importancia nacional y extranjera, con
una misin especfica de salvaguardar y difundir el patrimonio flmico nacional y de la humanidad.
c) Autorizar a DGCINE para el uso de la obra cinematogrfica para
actividades de promocin cinematogrfica en RD. Dicho uso no
puede lesionar la explotacin normal de la obra.
Debemos sealar que no pueden beneficiarse de las medidas de fomento previstas en esta ley las siguientes obras cinematogrficas o audiovisuales:
Las pelculas producidas para la televisin y las telenovelas.
Las obras cinematogrficas financiadas ntegramente por instituciones pblicas.
Las que tengan un contenido esencialmente publicitario y las de
propaganda poltica.
Las que vulneren o no respeten el ordenamiento jurdico dominicano y los reglamentos de la presente ley.
Las que fuesen constitutivas de delito, conforme la sentencia con
autoridad de la cosa irrevocablemente juzgada.
Por otra parte, tambin se excluyen de incentivos las siguientes obras
audiovisuales:
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los certificados, lo que tambin puede generar flujo de caja a los productores
y responsables del proyecto cinematogrfico.
Para la aplicacin del crdito fiscal, sern computados todos 1os gastos directamente relacionados con la preproduccin, produccin y posproduccin de
obras cinematogrficas y audiovisuales, incluyendo la adquisicin y contratacin de bienes y servicios, el arrendamiento de bienes de cualquier naturaleza
y la contratacin de personal tcnico, artstico y administrativo nacional o
extranjero, siempre y cuando los mismos se encuentren debidamente respaldados por facturas, comprobantes y/o documentaciones pertinentes. El
presupuesto de la obra deber ser autorizado previamente por la DGCINE.
El monto de la inversin requerida para beneficiarse de este crdito fiscal es
de US$500,000.00. En los casos en que los gastos de proyectos individuales
realizados por una misma persona fsica o jurdica no alcancen el monto mnimo establecido precedentemente, la ley da la posibilidad que se acumulen
varias obras audiovisuales hasta completar dicho monto en los gastos ejecutados, siempre y cuando dichas obras hayan sido realizadas por la misma persona fsica o jurdica en el transcurso de un mismo perodo fiscal.
Para acceder a todo el sistema del rgimen de incentivos fiscales en Repblica
Dominicana, debe ser alguien que administre, fomente, promueva o desarrolle pelculas cinematogrficas y otras obras audiovisuales que cumplan con lo
siguiente:
a) Permiso nico de Rodaje.
b) Pliza de seguro de responsabilidad civil que responda en caso de
daos y perjuicios ocasionados a terceros.
c) Para las pelculas dominicanas se debe obtener el registro en el Sistema de Informacin y el Registro Cinematogrfico Dominicano
(SIRECINE)
d) Que el veinte por ciento (20%) del monto presupuestado para la
pelcula cinematogrfica u otra obra audiovisual a ser desarrollada,
sea gastado en Repblica Dominicana o que el capital dominicano
invertido no sea inferior al veinte por ciento (20%) de su presupuesto. Se debe tener en cuenta que la produccin debe tener registros
contables separados y que las empresas involucradas estn al da en
el pago de obligaciones fiscales en Repblica Dominicana.
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3. Conclusin
La nueva reglamentacin en Repblica Dominicana promete ser una fuente
de muchas y mejores producciones cinematogrficas de calidad que servir
de atraccin a muchos interesados, no solamente en filmar en localidades
caribeas, sino tambin en utilizar los nuevos mecanismos de incentivos y
financiacin que se ofrecen.
Repblica Dominicana gana una variedad en cantidad y calidad de transferencia de tecnologa y conocimientos, sin contar el estmulo a la creatividad y
colocacin de mano de obra especializada.
Uruguay
Current Funds for the Financing and Promotion of
Cinematographic and Audiovisual Activities
By Manuel Gonzalo Suarez Charlone
he following four major systems for financing the film and audiovisual
industry are in effect in Uruguay:
1. Film Development Fund
2. Montevideo Socio-Audiovisual Program
3. National Audiovisual Production Incentive and Development Fund
FOC
4. Cultural Incentive Funds
Although each has its own specific regulations, all share the common purpose
of encouraging and supporting domestic film and audiovisual production, with
none of them structured to cover all the costs of bringing a work to completion.
These domestic funds are supplemented by the Ibero-American Assistance
Fund- IBERMEDIA; DOCTv Latin America, an incentive program for the production and broadcasting of Latin American documentaries; and the Brazil
Uruguay Protocol.
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during the initial months of each year and includes production lines, while the
second occurs mid-year and includes development lines. The Festival, Showcase
and Training lines are included in both announcements.
In 2011, a competitive selection process was conducted for the first time for
projects co-produced with Brazil, under the aegis of the Co-Production Protocol signed with this country on October 5, 2010. This agreement provides
support for two projects per year, one with a majority stake held by each country. In 2013, one of the projects received the equivalent of U$100,000 in Uruguayan pesos awarded by the Uruguay Cinema and Audiovisual Institute, to the
Uruguayan producer holding a minority co-production stake, with additional
support consisting of an amount in Brazilian Reais equivalent to US$50,000 as
support from ANCINE. The other will receive support in Brazilian Reais equivalent to US$150,000 from ANCINE, awarded to the Brazilian producer holding
a minority co-production stake.
For the non-competitive modes, the projects are analyzed by the Permanent Executive Commission (CEP) or the Release and Promotion Selection Committee, which serves as an Evaluation Committee that awards support in compliance
with the parameters established on the bases and objectives laid down by the Act
and the Annual Action Plan of the Uruguay Cinema and Audiovisual Institute.
Finally, for the third type of institutional actions, the Institute grants and implements support mechanisms considered strategic for this sector.
1.4. Selection of projects receiving assistance from the Fund
Once the projects presented in the Production and Development Competitive
lines have been accepted, they are evaluated by an independent Jury specially
appointed by ICAU, with three to five members, depending on the support lines.
The projects presented for the Training, Festival and Showcase competitive lines
are evaluated by an Evaluation Committee with five members, of whom three sit
on the Permanent Executive Commission and with possibly two other members
of the Honorary Advisory Council, depending on the line under consideration.
The projects are assessed in compliance with the following criteria:
a) Quality
b) Social, artistic and cultural impact
c) Technical and financial feasibility
d) Financing structure
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assistance lines for full-length features (fiction and documentary), and the second for release and exhibition.
The projects must be presented by Uruguayan producers, with directors who
may be Uruguayan or foreign, as long as they reside in Uruguay for at least five
years.
Furthermore, this Fund awards assistance for Showcases whose programs must
include the screening of at least five full-length features or ten short features and
Film Festivals, with priority for events hosted in Montevideo.
1.4. Selection of Projects receiving Assistance from the Program
The projects presented are analyzed by an Honorary Technical Feasibility Commission consisting of the Montevideo City Hall, the Uruguay Cinema and Video
Producers and Directors Association, the Uruguay Cinematographic Center, the
Uruguay Cinemateca film library and the Uruguay Cinema and Audiovisual Institute, with advisory services provided by an outsourced rating agent.
Particular attention is paid to projects that have received special prizes or institutions that endorse the quality of the proposal through their plurality, impeccable
reputation and professional rigor. Preference is also given to projects with distribution agreements or that ensure better possibilities of access for the public.
1.5. Amount of Assistance
The beneficiaries must assign the granted amount to the payment of fees owed
to Uruguayan performers and technicians residing locally, distribution and / or
marketing charges, or payment of services or materials provided by Uruguayan
enterprises.
The maximum amount of the assistance varies depending on the composition of
the cast and crew involved, but may not exceed 20% of the total value of the production, when this involves only Uruguayan performers and technicians. The
support falls to 15% if foreign performers and technicians are included in a cast
and crew, the majority of which are Uruguayan nationals.
In addition, the total financial support may not exceed one fifth of the box office
revenues whose availability is planned during the implementation of the respective budget.
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Proposals may be submitted for Fiction projects with a screening time of at least
70 minutes and documentary projects with a screening time of at least 45 minutes.
2.4. Amount of Assistance
In 2013, two prizes were established in the Fiction Category of Pesos$ 2,400,000
each, while in the Documentary Category, two prizes of Pesos$ 1,200,000 each
were awarded.
2.5. Formal Agreement for Financial Support
Financial assistance is provided following the signature of a financial agreement
by the Administration Commission and the beneficiary, which establishes the
conditions for the financial assistance, the deadlines, the liability clauses and the
assignment of rights to the channels participating in the agreement.
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three different funds: the Common Fund, the Sector Funds and Specific Projects
that have been approved by the Artistic and Cultural Projects Development and
Evaluation Council (CONAEF).
Donations made by companies paying Income Tax on Economic Activities and
the Capital Gains Tax allocated to projects classified as fostering artistic and cultural development, are allowed to allocate 75% of the total amounts declared as
paid for such taxes. The remaining 25% may be declared as corporate expenditures for all tax purposes.
The Artistic and Cultural Projects Development and the Evaluation Council
may transfer to the Common Fund up to 15% of the funds donated to Specific
Projects.
3.3. Allocation of Funds
In the Audiovisual Category, the selection process is conducted by the Permanent Executive Commission of the Uruguay Cinema and Audiovisual Institute
(ICAU).
5. New Proposals
On October 29, 2013, the Executive Branch presented a Draft Bill to Parliament
on Audiovisual Communication Services, introducing major alterations to the
regulations and promotion of audiovisual media, with particular repercussions
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Uruguay
Fondos existentes destinados a colaborar con la
financiacin y promocin de la actividad cinematogrfica y
audiovisual
Por Manuel Gonzalo Suarez Charlone
221
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Debern ser proyectos y/o pelculas nacionales y/o en coproduccin internacional, que cuenten con el Certificado de Nacionalidad expedido por el
Instituto de Cine y Audiovisual del Uruguay y estar los postulantes inscriptos
en el Registro Cinematogrfico del mencionado organismo.
En la modalidad concursable se realizan dos convocatorias a concurso de proyectos en el ao para la asignacin de los recursos; la primera en los primeros
meses de cada ao e incluye las lneas de produccin y la segunda a mediados
de ao incluyendo las lneas de desarrollo. Las lneas Festivales y Muestras, y
Formacin se incluyen en ambas convocatorias.
En el ao 2011 se llam por primera vez a concurso de proyectos en coproduccin con Brasil, en mrito a lo establecido en el Protocolo de Coproduccin
firmado con ese pas el 15 de octubre de 2010. Este acuerdo brinda apoyo a
dos proyectos por ao, uno mayoritario de cada pas. En el ao 2013 los proyectos recibirn: uno, el equivalente en pesos de U$S 100.000 que conceder
el Instituto de Cine y Audiovisual del Uruguay a la productora uruguaya que
participe en la calidad de coproductora minoritaria, y un apoyo adicional
del equivalente en reales de U$S 50.000 que entregar ANCINE. El otro,
recibir un apoyo del equivalente en reales de U$S 150.000 que conceder
ANCINE a la productora brasilea que participe en la calidad de coproductora minoritaria.
En las modalidades no concursables los proyectos son analizados por la Comisin Ejecutiva Permanente (CEP), o el comit de seleccin de Lanzamiento
y Promocin, que acta en forma de Comit Evaluador adjudicando los apoyos de acuerdo a los parmetros fijados en las bases y a los objetivos fijados
por la ley y el Plan Anual de Accin del Instituto de Cine y Audiovisual del
Uruguay.
Finalmente, en la tercera modalidad Acciones Institucionales, el Instituto
otorga y ejecuta ayudas o intervenciones especficas en acciones que resulten
estratgicas en reas de inters relevante para el sector.
1.4. Seleccin de los proyectos que recibirn la ayuda del Fondo.
Los proyectos presentados a las lneas Concursables de Produccin y Desarrollo, una vez admitidos, son evaluados por un Jurado externo especialmente
designado por el ICAU e integrado por tres (3) o cinco (5) miembros, de
acuerdo a las lneas de apoyo. Los proyectos presentados a las lneas Concursables de Formacin y Festivales y Muestras son evaluados por un Comit Evaluador compuesto por cinco (5) miembros, de los cuales tres (3) son
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Uruguay
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El llamado se hace en diferentes reas (Audiovisual, msica, teatro, artes visuales, danza, letras, museos, artesanas etc.) una vez en el ao, en el mes
de febrero, y como criterio de seleccin se valoran especialmente aquellos
proyectos dotados de una proyeccin de estabilidad, que incentiven la produccin artstica cultural del pas, que sean compatibles con una poltica de
apertura hacia el exterior y que promuevan la inclusin social.
4.2. Recursos con los que cuenta el fondo.
Se nutre con los aportes de las empresas contribuyentes de Impuesto a las
Rentas a las Actividades Econmicas y del Impuesto al patrimonio, quienes
pueden realizar donaciones a tres fondos diferentes: al Fondo Comn, a los
Fondos Sectoriales y a Proyectos especficos ya aprobados por el Consejo de
Evaluacin y Fomento de Proyectos Artsticos y Culturales (CONAEF).
Las donaciones que las empresas contribuyentes del Impuesto a las Rentas de
las Actividades Econmicas e Impuesto al Patrimonio realicen con destino a
proyectos declarados de fomento artstico cultural, podrn imputar el 75 %
del total de las sumas entregadas como pago a cuenta de los mencionados
impuestos. El 25% restante podr ser imputado a todos los efectos fiscales
como gasto de la empresa.
El Consejo Nacional de Evaluacin y Fomento de Proyectos Artsticos Culturales puede transferir al Fondo Comn hasta un 15% de los fondos donados
a Proyectos Especficos.
4.3. Asignacin de los recursos.
En la categora audiovisual la seleccin es realizada por la Comisin Ejecutiva
Permanente del Instituto de Cine y Audiovisual del Uruguay - ICAU.
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en el ao 2013 para la produccin de telefilms de ficcin, telefilms documentales y series televisivas de ficcin y documental. Los mismos se realizaron a
iniciativa del ICAU con la colaboracin y participacin de la TV Ciudad, la
Televisin Nacional Uruguay (TNU), el Banco de la Repblica Oriental del
Uruguay y el Ministerio de Industria Energa y Minera (MIEM).
6. Nuevas Propuestas.
Con fecha 29 de octubre de 2013, el Poder Ejecutivo elev al Parlamento un
proyecto de ley relativo a los Servicios de Comunicacin Audiovisual con
importantes cambios en la regulacin y la promocin de medios audiovisuales y con especial repercusin en la produccin televisiva. En este proyecto
se definen los conceptos de obra audiovisual y cinematogrfica, obra televisiva, ficcin televisiva, produccin independiente, coproduccin y produccin nacional. Reconoce nuevas funciones al actual Instituto del Cine y el
Audiovisual del Uruguay y redistribuye algunas de sus funciones entre otros
organismos del Estado.
Sus ciento noventa y tres artculos regulan la actividad de los medios de comunicacin y la funcin del Estado al respecto, destacndose de entre ellos y
con especial relevancia la produccin audiovisual y el deber del estado de promover el desarrollo de la capacidad de las industrias nacionales de contenidos
audiovisuales, promocionando la identidad cultural del pas, la produccin
nacional y su comercializacin al exterior.
Se crean cuotas de exhibicin de productos audiovisuales nacionales en la televisin nacional y un fondo para la Promocin del Sector de Comunicacin
Audiovisual con el fin de fomentar y promover el desarrollo de la industria
audiovisual.
Tambin se fortalece la funcin del Ministerio de Industria, Energa y Minera en la actividad de los medios de comunicacin y en lo atinente a la
produccin y comercializacin de audiovisuales, manteniendo la actividad
desarrollada hasta el presente por otros organismos como el Ministerio de
Educacin y Cultura.
Venezuela
Current Mechanisms for Funding Audiovisual Content in
Venezuela
By Carlos Julio Fernndez Vega and Pedro Miguel Dolnyi
1. Television
Partially amended on 28/12/2010 and republished in the Official Journal of the Bolivarian Republic of Venezuela No. 39.610 on 07/02/2011.
3 A ruling which lays down Normas Tcnicas sobre los Criterios y Mecanismos para la Asignacin de los Recursos
del Fondo de Responsabilidad Social (Technical Rules on the Criteria and Mechanisms for allocating resources
from the Social Responsibility Fund), published in the Official Journal of the Bolivarian Republic of Venezuela
No. 38.253 on 18/08/2005; and a ruling which lays down the Normas Tcnicas para la Administracin del Fondo de Responsabilidad Social (Technical Rules on Administering the Social Responsibility Fund), published in
the Official Journal of the Bolivarian Republic of Venezuela No. 38.253 on 18/18/2005. The Social Responsibility Board is a professional body with various public powers, which was established under the Ley Resorteme.
4
A methodological guide to submitting projects to the Fondo de Responsabilidad Social (Social Responsibility
Fund). CONTATEL is the telecommunications regulatory body for Venezuela. It has regulatory powers over
network infrastructure (platform) and over content broadcast through the various networks.
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set out in general terms the types of audiovisual production that are eligible
for funding, the criteria and procedure for allocating funds, as well as the
modality and type of financial incentive that productions may receive.
The Ley Resorteme established the Fondo de Responsabilidad Social (FRS - Social Responsibility Fund). It is administered as a ring-fenced resource which is
overseen by CONATEL, and any disbursements from the fund require the Directorios approval. The funding of projects designed to develop and encourage
national audiovisual production falls within the scope of the FRS aim and purpose. The FRS is mainly financed from a tax paid by radio and television service
providers every quarter, which equates to 4% of net revenue from broadcasting
content, as well as from fines imposed on entities regulated by the Ley Resorteme.
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them - obviously - is that the first type of funding requires the contribution to be
repaid to the FRS, whereas the second type does not.
Funds are allocated through the ongoing receipt of projects or through calls for
special projects launched by CONATEL, with the Directorios authorisation. In
general terms, this implies that the party interested in obtaining funding can submit an application to CONATEL at any time, or otherwise wait, respond to and
participate in any of the competitions launched by CONATEL.
The application must be accompanied by the project and it must meet certain
initial requirements laid down in the Technical Rules on the Criteria and Mechanisms for Allocating FRS Resources. In addition, the applicant must comply
with certain formalities, requirements and guarantees set out by CONATEL in
guides or instructions that are revised every so often. According to the Technical
Rules, no more than four months may elapse between the application and the
decision on whether or not to grant funding.
CONATEL is the body responsible for evaluating the projects based on certain
parameters set out in the Technical Rules. After this, CONATEL must submit a
report to the Directorio, so that the Directorio may announce a decision on funding. The Directorio may approve the total amount of funding requested or it may
approve only partial funding. Once the funding has been approved, the beneficiary must sign a contract with CONATEL, which is the body responsible
for disbursing the funds. The Directorio is the body that approves the standard
contracts that will be signed and it may lay down in them certain implementation requirements, a schedule of expenditures, and the completion guarantee for
the project. The regulations grant CONATEL broad powers to inspect, control
and evaluate project implementation. The disbursements can be halted if the
beneficiary breaches the conditions under which the funding has been allocated.
In the case of competitions aimed at funding special projects, the call for proposals must be authorised by the Directorio and issued by CONATEL. CONATEL
is responsible for establishing the specific rules, conditions and formalities that
apply to project evaluation and funding decisions in each competition, in line
with the Directorios authorisation.
4. Film
The Venezuelan film sector is regulated mainly by the Ley de Cinematografa Nacional (The National Film-making Law - Ley de Cine for short)6, the Reglamen6 The Official Journal of the Bolivarian Republic of Venezuela No. 5.789 (Extraordinary) of 26/10/2005
(Republished due to material error). Originally published in the Official Journal No. 38.281 of 27/09/2005.
234
to de la Ley de Cinematografa Nacional (Regulation for Implementing the National Film-making Law - Reglamento de Cine for short)7, some Administrative
Rulings issued by the Centro Nacional Autnomo de Cinematografa (CNAC - Autonomous National Centre for Film-making) and some Rules of Procedure issued by the Comit Ejecutivo del CNAC (CNACs Executive Committee), among
which the most noteworthy are the Rules of Procedure on Stimulating and Encouraging Film Development and Production8. The above-mentioned legal instruments set out, in general terms, the system of financial incentives aimed at
film productions. In addition, Venezuela has signed various bilateral agreements
on co-production and other international agreements in the area of film, thereby facilitating the involvement of entities and individuals, as well as integrating
sources of funding from different nationalities into one production.
At the national level, the Ley de Cine created a Fondo de Promocin y
Financiacin del Cine (FONPROCINE - Fund for Promoting and Financing Film-making), aimed at promoting, encouraging, developing and funding
film-making. Apart from public sector contributions and other resource pools,
FONPROCINE obtains revenue from various types of special taxes levied on
certain categories of persons who carry out activities connected to the film sector.
The allocation of resources for stimulating and funding film production activities is the responsibility of CNAC, which is the film regulatory body and an
Autonomous Institute, with its own legal personality and its own assets, under
the Ministry for Culture.
Through various mechanisms CNAC funding may be obtained to carry out the
majority of pre-production, production and post-production activities on national film productions (from the writing of the screenplay to transferring the
completed film from digital format to the 35mm cinema film format), and on
certain types of co-productions.
Funding is granted to persons registered on the Registro Nacional de Cinematografa (National Film Register) for national productions and certain foreign
productions (co-productions) that are premiered in a room for exhibiting films.
This implies that, as a general rule, productions must be screened in cinemas
before they are shown on Free-to-Air Television, Pay TV or any other means of
exhibiting films.
7 The Official Journal of the Bolivarian Republic of Venezuela No. 37.733 of 16/07/2003.
8 The Official Journal of the Bolivarian Republic of Venezuela No. 39.882 of 13/03/2012.
Venezuela
235
When CNAC only grants partial funding that does not cover the full cost of
the project, before any resources are handed over beneficiaries are required to
demonstrate that they have sufficient resources of their own or sufficient additional sources of funding. They may demonstrate that they have the necessary additional resources available to implement the project by providing evidence such
as production-sharing contracts, co-production contracts, loan contracts, etc.
CNACs financial contributions must be spent entirely in Venezuela, with the
exception of any expenses incurred in processes that are not available in Venezuela, or processes that are available but are not of sufficient quality in CNACs
opinion. In this case, it may be authorised to spend up to 20% of CNACs contribution on processes carried out abroad. This may rise to 100% in the case of
activities relating to the completion of film projects (completion, post-production, and transfer from digital to cinema film format). In addition, CNAC may
also exempt costs incurred in shooting abroad, allowing up to 10% of its funding
to be spent in this way.
4.1. Activities eligible for funding
CNAC may grant funding for various activities relating to film development,
production and completion, in distinct categories of audiovisual production.
Funding may cover the whole cost or part of the cost of the respective project.
To be eligible to apply to CNAC for a financial incentive, projects must relate to
one of the following activities, all of which are integral to film-making:
a) Development of the Screenplay;
b) Production Design for Animation;
c) Development of Film Projects;
d) Production of Feature-length Fiction Films;
e) Production of Feature-length Documentary Films;
f) Production of Feature-length Animated Films;
g) Production of Medium-length Documentary Films;
h) Production of Medium-length Animated Films;
i) Production of Short Fiction Films;
j) Production of Short Documentary Films;
k) Production of Short Animated Films;
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b) Financial Interest
This funding modality involves CNAC going into partnership with the
beneficiary of the incentive through a varying level of investment in the
production budget. This means that CNAC is entitled to receive a percentage of revenue generated from the commercial exploitation of the
film until the total amount invested has been recouped. Revenue is calculated in line with the settlement regulations laid down in the Ley de
Cine.
When this type of funding is used to fund the categories of Production
of Short, Medium-length and Feature-length Fiction, Documentary or
Animation Films, the percentage of revenue set aside for CNAC fluctuates between 10% and 50%, depending on the scale of the costs set out
in the production budget in each particular case compared to the average costs that CNAC has established for this class and type of national
production (based on technical studies undertaken periodically for this
purpose).
In the case of Minority Co-productions of Feature-length Films (international co-productions) that have received CNAC funding through
CNAC taking a financial interest in the production, which may fluctuate
between 10% and 20% of the total production budget, the beneficiary
must guarantee that the relevant contracts include the clauses necessary
to ensure that CNAC will recoup its financial interest in the production.
These clauses must state that:
- The Venezuelan party must maintain complete control over activity on Venezuelan territory and over 100% of revenue earned in
Venezuela; and
- Revenue earned from commercial exploitation in the rest of the territories, must be based on percentages fixed in the relevant co-production contracts. The amount due to CNAC is calculated on the
basis of the percentage of revenue due to the Venezuelan party.
In the case of the activities of Completion and Post-production of
Film Projects and Film Transfer from Digital to 35mm Cinema Film
Format, when the films run for more than 10 minutes, the percentage
to be recouped by CNAC must be proportionate to the ratio between
CNACs investment and the total production cost. In any case, with the
exception of Film Transfer from Digital to 35mm Cinema Film Format,
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CNACs contribution to these production categories is limited to a maximum of 30% of the average cost that CNAC has established for this
class and type of national production (based on technical studies undertaken periodically for this purpose).
4.3. Granting, administration and control of funds
The application for a financial incentive for any of the activities described in section
1) above, must be submitted by registering and lodging funds through CNACs
website9. In exceptional circumstances the application may also be submitted in
person at CNACs offices on any working day throughout the year.
Only film directors (film-makers) may apply for financial support from CNAC
for a film project under one of the categories, except for the Development of the
Screenplay category, in which case only the relevant screenwriters may apply for
and receive financial support from CNAC. The only legal entities that may apply
for financial incentives are the national film production companies, and in any
case they must be the copyright holders or the joint holders of at least 50% of the
screenplay rights or the film rights, except in the case of minority co-productions
of feature-length films.
Every quarter, CNAC forwards to a Comisin de Estudio de Proyectos Cinematogrficos (Film Project Evaluation Committee - Comisin for short) up to
100 projects in order of registration, for the Comisin to consider. If there are
more than 100 projects in any given quarter, then the most recent projects, submitted after the 100-project-limit was reached, are deferred and forwarded to the
Comisin during the following quarter.
The Comisin selects projects eligible for CNAC funding by using a scoring system based on the rules set out in the Reglamento de Cine and on the funds available in CNACs budget. The same person may register for various projects at the
same time, as long as the projects are in different categories. However, the same
person may not receive financial support from CNAC through more than one
Incentive Contract at a time, unless the person is registering a new project in
the Development of the Screenplay or the Development of Film Projects categories and this new project is linked to a prior Incentive Contract for which the
shooting stage of the film has already been completed.
Projects that have been rejected by the Comisin cannot be re-submitted for 180
days. Re-submitted projects must incorporate the amendments recommended
by the Comisin on rejecting the previous proposal.
9 http://www.cnac.gob.ve
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Only those persons registered on the National Film Register, provided for in the
Ley de Cine, may apply for financial support for their film projects. In addition,
for each of the categories described in section 1) above, there are specific requirements in terms of experience and training to be met by persons applying
under each category.
Once a project has been classified as eligible, it must pass through certain hoops
before it can conclude an Incentive Contract with CNAC. Funding is granted
through the Incentive Contract, which lays down the terms and conditions under which funding has been granted.
The control, destination and insurance of granted funds is managed mainly through a system of guarantees, which are enforced should the beneficiary
breach the terms under which CNAC provides financial support.
4.4. State Production of Films
In Venezuela there is the Fundacin Villa del Cine (Cinema City Foundation),
which is a public institution that acts as a producer and co-producer of films and
which has financial resources to carry out all activities necessary to achieve this
purpose. Periodically, the Foundation launches ideas competitions to invite
proposals for content to be used in film production. Although funding the activity of other film producers is not one of the Foundations specific functions,
nevertheless it represents a channel through which a screenwriter with a film
proposal might seek to have it produced.
Acknowledgements
The authors would especially like to thank the following people and institutions
for their help in completing this chapter on Venezuela:
Centro Nacional Autnomo de Cinematografa (CNAC - the Autonomous National
Centre for Film-making), and in particular its President, Sr. Juan Carlos Lossada.
Directorio de Responsabilidad Social en Radio, Televisin y Medios Electrnicos (Social Responsibility Board for Radio, Television and Digital Media), and in particular Sr. Samir Alberto Luzardo H., a Member of the Board.
Asociacin Venezolana de Exhibidores de Pelculas (AVEP - the Venezuelan Association of Film Exhibitors), and in particular Sr. Abdel Gerere, Executive President of AVEP.
Venezuela
Mecanismos Actuales de Financiacin de Contenidos
Audiovisuales en Venezuela
1. Televisin
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244
4. Cinematografa
El sector cinematogrfico venezolano est regulado, principalmente, por la
Ley de Cinematografa Nacional (Ley de Cine)6, el Reglamento de la Ley de
Cinematografa Nacional (Reglamento de Cine)7, algunas Providencias Administrativas dictadas por el Centro Nacional Autnomo de Cinematografa
(CNAC) y algunos Reglamentos Internos Dictados por el Comit Ejecutivo
del CNAC, entre los cuales se destaca el Reglamento Interno de Estmulo
y Fomento a la Creacin y la Produccin Cinematogrfica8. En los mencionados instrumentos estn contenidos, en trminos generales, el rgimen de
estmulos econmicos (financiaciones) destinados a las obras cinematogrficas. Adicionalmente, Venezuela ha suscrito varios acuerdos bilaterales de
coproduccin y otros acuerdos internacionales en materia de cinematografa,
tendientes a facilitar la participacin de entidades y personas, as como integrar fuentes de recursos provenientes de varias nacionalidades, en una misma
produccin.
En el mbito nacional, la Ley de Cine cre un Fondo de Promocin y Financiacin del Cine (FONPROCINE), destinado a la promocin, fomento,
desarrollo y financiacin del cine. Adems, de los aportes del sector pblico y
otras fuentes de recursos, FONPROCINE obtiene ingresos a travs de varios
tipos de contribuciones especiales impuestas a ciertas categoras de personas
que realicen actividades relacionadas con el sector cinematogrfico.
La asignacin de los recursos destinados al estmulo y la financiacin de
actividades relacionadas con la produccin cinematogrfica corresponde al
CNAC, que es el ente regulador del cine y es un Instituto Autnomo con
personalidad jurdica y patrimonio propio adscrito al Ministerio del Poder
Popular para la Cultura.
A travs de diversos mecanismos se puede obtener financiacin del CNAC
para realizar la mayora de las actividades de preproduccin, produccin y
postproduccin de obras cinematogrficas nacionales (desde el desarrollo del
guin hasta la transferencia de una obra cinematogrfica terminada en un
formato digital, a formato cine de 35 mm) y ciertos tipos de coproducciones.
6 Gaceta Oficial de la Repblica Bolivariana de Venezuela N 5.789 (Extraordinario) de fecha 26/10/2005
(Reimpresin por error material). La publicacin original se realiz en la Gaceta Oficial N 38.281 del
27/09/2005.
7 Gaceta Oficial de la Repblica Bolivariana de Venezuela N 37.733 de fecha 16/07/2003.
8 Gaceta Oficial de la Repblica Bolivariana de Venezuela N 39.882 de fecha 13/03/2012.
Venezuela
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La financiacin se otorga a personas inscritas en el Registro Nacional de Cinematografa, para obras nacionales y ciertas obras extranjeras (coproducciones)
que se estrenen en una sala de exhibicin cinematogrfica, lo cual implica,
como regla general, que las producciones financiadas deben exhibirse en las
salas de cine antes que en cualquier canal de Televisin Abierta, Televisin
por Suscripcin, o cualquier otra ventana de exhibicin.
Cuando un estmulo (financiacin) otorgado por el CNAC sea parcial y no
cubra la totalidad del proyecto, antes de entregarse los recursos econmicos
se exige que el beneficiario demuestre que posee recursos propios o fuentes
de financiacin adicionales suficientes, tales como contratos de participacin, coproduccin, prstamo, etc., de modo que demuestre que dispondr
de los recursos adicionales necesarios para la realizacin de tal proyecto.
Los aportes que otorga el CNAC deben ser utilizados en su totalidad en Venezuela, exceptuando los gastos que correspondan a procesos que no estn
disponibles en Venezuela, o que estando disponibles, no posean niveles de
calidad adecuados a juicio del CNAC, en cuyo caso puede autorizarse que
hasta un 20% del aporte del CNAC se destine al pago de tales procesos en
el extranjero, y que pueden llegar al 100% cuando se trate de actividades relacionadas con la culminacin de proyectos cinematogrficos (terminacin,
postproduccin y transferencia de digital a cine). Adicionalmente, el CNAC
tambin puede exceptuar de esta limitacin y hasta un 10% cuando se trate
de gastos de filmacin realizados en el extranjero.
4.1. Actividades que pueden recibir financiacin
El CNAC puede otorgar recursos financieros para diversas actividades relacionadas con la creacin, produccin y culminacin cinematogrfica, en
distintos tipos de categoras de trabajos audiovisuales. Los recursos pueden
cubrir en todo o en parte los costos del respectivo proyecto. Los proyectos que
pueden ser presentados para optar por un estmulo econmico por parte del
CNAC, deben estar referidos a alguna de las siguientes actividades inherentes
a la actividad cinematogrfica:
e) Desarrollo de Guin Cinematogrfico;
f) Diseo de Produccin para Animacin;
g) Desarrollo de Proyecto Cinematogrfico;
h) Produccin de Largometraje de Ficcin;
246
A travs de este tipo de estmulo, el CNAC otorga recursos econmicos sin que exista la obligacin de devolver las cantidades entregadas, siempre y cuando cumpla con las obligaciones a que queda
sujeto el beneficiario del subsidio.
En el caso de Desarrollo de Guin Cinematogrfico y Diseo de
Produccin para la Animacin, el financiamiento que el CNAC
puede aportar, es definido en cada caso por el propio CNAC. Para
la modalidad de Desarrollo de Proyecto Cinematogrfico, el CNAC
puede aportar hasta un mximo del 50% del presupuesto del Desarrollo del Proyecto presentado. Respecto a las dems actividades referentes a la Produccin de Corto, Medio y Largometraje, el CNAC
define en cada caso qu porcentaje de los aportes se har bajo la
modalidad de Subsidio, y qu parte queda sujeta a que el CNAC
obtenga un porcentaje de los ingresos que se generen por la explotacin comercial de la obra (participacin financiera); y que depende
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Esta modalidad implica que el CNAC se asocia con el beneficiario del estmulo con una participacin variable del presupuesto del
proyecto, establecindose que por ello el CNAC tiene derecho a
percibir un porcentaje de los ingresos que se generen por la explotacin comercial de la obra hasta alcanzar la totalidad del monto
entregado. Los ingresos se calculan segn las reglas de liquidacin
previstas en la Ley de Cine.
Cuando esta forma de financiacin se aplica a las modalidades de
Produccin de Corto, Medio y Largometrajes de Ficcin, Documentales o Animacin, el porcentaje de los ingresos que quedan
destinados para el CNAC oscila entre 10% y 50%, dependiendo
del nivel de costos que implique el presupuesto de la produccin
en el caso particular, en comparacin con los costos promedio que
el CNAC haya establecido para esa misma clase y tipologa de obra
nacional, segn los estudios tcnicos que realiza peridicamente a
tal efecto.
En el caso de las Coproducciones Minoritarias de Largometraje
(coproducciones internacionales) que hayan recibido financiacin
del CNAC a travs de la figura de la Participacin Financiera, y
que puede oscilar entre 10% y 20% del presupuesto total de la
produccin internacional, el beneficiario de la financiacin debe
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nacionales y que en todo caso debern ser titulares o cotitulares de un mximo del cincuenta por ciento (50%) de los derechos de explotacin econmica
del guin o de la obra cinematogrfica, salvo el caso de las coproducciones
minoritarias de largometrajes.
Trimestralmente, el CNAC remite a una Comisin de Estudio de Proyectos
Cinematogrficos (Comisin) hasta 100 proyectos en el mismo orden en
que hayan sido inscritos, para su consideracin. Si para un trimestre dado
hay ms de 100 proyectos inscritos, entonces los ms recientes que exceden
de esos 100 quedan diferidos para ser remitidos a la Comisin durante el
siguiente trimestre.
La Comisin selecciona los proyectos elegibles para recibir aportes econmicos del CNAC, de acuerdo a un sistema de puntuacin basado en las reglas
del Reglamento de Cine y en la medida de las disponibilidades presupuestarias del CNAC. Una misma persona puede inscribir al mismo tiempo varios
proyectos, siempre que lo haga bajo modalidades distintas. Sin embargo, una
misma persona no puede obtener apoyo econmico del CNAC en ms de
un Contrato de Estmulo a la vez, a menos que se trate de la inscripcin de
un nuevo proyecto de Desarrollo de Guin Cinematogrfico y Desarrollo del
Proyecto Cinematogrfico y en relacin con un Contrato de Estmulo anterior que se est ejecutando, y que ya haya terminado la etapa de rodaje de la
respectiva obra cinematogrfica.
Los proyectos que hayan sido rechazados por la Comisin no pueden presentarse nuevamente antes de 180 das, con las correcciones necesarias segn
las recomendaciones que la Comisin haya formulado al rechazarlo en la
oportunidad anterior.
Solo pueden optar a recibir aportes econmicos en sus Proyectos Cinematogrficos, aquellas personas que estn inscritas en el Registro de Cinematografa Nacional previsto en la Ley de Cine. Adicionalmente, para cada una de
las modalidades descritas en la seccin 1) anterior, hay requisitos especficos
de experiencia y formacin que las personas deben cumplir para poder optar
a las mismas.
Una vez que un proyecto inscrito ha sido calificado como elegible, entonces
debe cumplir determinados pasos hasta llegar a celebrar con el CNAC un
Contrato de Estmulo, a travs del cual se le otorga la financiacin concedida
y en el que se establecen los trminos y las condiciones bajo los cuales la misma le ha sido otorgada.
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El control, destino y aseguramiento de los recursos otorgados se hace principalmente a travs de una estructura de garantas, las cuales son ejecutadas en
caso de incumplimiento por parte del beneficiario de los aportes econmicos
concedidos por el CNAC.
4.4. Produccin Estatal de Obras Cinematogrficas
En Venezuela existe la Fundacin Villa del Cine, que es un instituto pblico
que acta como productor y coproductor de obras cinematogrficas, y cuenta
con recursos econmicos para realizar todas las actividades necesarias a tal
fin. Peridicamente convoca a concursos de ideas, a fin de recabar propuestas
de contenidos para la produccin de material cinematogrfico. Aunque la
fundacin no tiene como funcin especfica la de financiar la actividad de
otros productores de obras cinematogrficas, constituye un canal para que
un autor con una propuesta de obra cinematogrfica procure que la misma
le sea producida.
Agradecimientos
Los autores agradecen especialmente a las siguientes personas e instituciones
por su ayuda para realizar este captulo correspondiente a Venezuela:
Centro Nacional Autnomo de Cinematografa (CNAC) y en forma particular a su Presidente Sr. Juan Carlos Lossada.
Directorio de Responsabilidad Social en Radio, Televisin y Medios Electrnicos y en forma particular al Sr. Samir Alberto Luzardo H., Miembro
del Directorio de Responsabilidad Social en Radio, Televisin y Medios
Electrnicos.
Asociacin Venezolana de Exhibidores de Pelculas (AVEP), y en forma particular al Sr. Abdel Gerere Presidente Ejecutivo de la AVEP.
ARGENTINA
Orlando Daniel Pulvirenti
Instituto Nacional de Cine y Artes Audiovisuales INCAA
Orlando Daniel Pulvirenti, lawyer and notary public, has a law degree from
the Law School at the Universidad National de La Plata (1989); a Masters Degree in Comparative Law, Law School, University of Miami, USA (1996); a PhD
in Law, Universidad Nacional de Buenos Aires (2010). A Professor of Human
Rights and Guarantees, Law and Social Sciences School, Universidad Nacional
de Buenos Aires (1999 to date); Lecturer at the Law School, Argentine Treasury
Attorneys Office; graduate studies at the Universidad Catlica Argentina, Universidad de Morn. Member of the Argentine Constitutional Law Association
and Secretary of the International Public Law Institute, Academia Nacional de
Derecho. Former partner of the Estudio Bunge, Smith & Lucha Puig law firm
associated with Squire & Sanders LLP, heading up its intellectual property and
administrative department. Author of several books and articles in specialized
journals on intellectual property, as well as administrative and constitutional law.
He has served as an Advisor to the Argentine Lower House; Justice Director,
Legislative Assembly, Buenos Aires, and is currently the Legal Affairs Manager
at the National Film and Audiovisual Arts Institute in Argentina.
Orlando Daniel Pulvirenti, abogado y escribano, recibido en la Facultad de
Derecho de la Universidad Nacional de La Plata (1989); Mster en Leyes
Derecho Comparado, Escuela de Leyes, University of Miami, USA (1996);
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252
Doctor en Derecho, Facultad de Derecho de la Universidad Nacional de Buenos Aires (2010). Profesor de Derechos Humanos y Garantas de la Facultad
de Derecho y Ciencias Sociales de la Universidad Nacional de Buenos Aires
(1999 a la fecha); profesor de la Escuela de Abogados de la Procuracin del
Tesoro Argentino; de Postgrado de la Universidad Catlica Argentina, de la
Universidad de Morn. Miembro de las Asociacin Argentina de Derecho
Constitucional y Secretario del Instituto de Derecho Internacional Pblico de
la Academia Nacional de Derecho. Ex socio del Estudio Bunge, Smith & Lucha Puig oficina asociada a Squire & Sanders LLP, dirigiendo el departamento de derecho administrativo y de propiedad intelectual. Autor de varios libros
y artculos en revistas especializadas en derecho administrativo, constitucional
y de propiedad intelectual. Ha sido asesor de la Honorable Cmara de Diputados de la Nacin, Director de Justicia de la Legislatura de la Ciudad Autnoma
de Buenos Aires y es actualmente Gerente de Asuntos Jurdicos, del Instituto
Nacional del Cine y de las Artes Audiovisuales de la Repblica Argentina.
BOLIVIA
Fernando Martinez*
253
254
BRASIL
Fbio de S Cesnik
Cesnik, Quintino e Salinas Advogados
Fbio de S Cesnik is the founding partner of the law firm Cesnik Quintino
& Salinas. He works with major clients from various segments, especially in the
music, audiovisual, performing arts, visual arts and advertising area, and also
provided advisory services to national and multinational companies to invest in
entertainment, culture and the third sector. He holds a degree, from the Law
School of the University of So Paulo (USP) and is the co-author of Cultural
Projects: Development, Management, Legal Aspects and Search for Sponsorship (fourth edition) published by Escrituras, and Globalization Culture,
published by Manole. Author of The Cultural Incentive Guide, (third edition),
published by Manole, and coauthor of the Brazilian chapter of Tax Incentives
for Audiovisual Production and Co-Production in Latin America, Canada and
the United States, by LATC (Latin American Training Center) and EGEDA.
Listed by Chambers Guide: Latin America as a leading expert in the field of media and entertainment (2010 to 2013), he was also elected by the Corporate
International Magazine 2011 as Lawyer of the Year in his area of expertise. He
is a full member of the Institute of Lawyers of So Paulo and the International
Institute of Museums (ICOM) and Chairman of the Media and Entertainment
Committee of the IASP.
Fbio de S Cesnik es socio fundador del estudio jurdico Cesnik Quintino
& Salinas. Acta junto a importantes clientes de diversos segmentos, especialmente en las reas musical, audiovisual, de artes escnicas, de las artes
plsticas y publicitaria, realizando, incluso, asesora a empresas nacionales y
multinacionales para inversiones en entretenimiento, cultura y tercer sector.
Es licenciado en Derecho y Ciencias Jurdicas por la Facultad de Derecho de
la Universidad de So Paulo (USP) y coautor de los libros Proyectos Culturales: Elaboracin, Administracin, Aspectos Legales y Bsqueda de Patrocinio, en la cuarta edicin por la Editorial Escrituras, y Globalizacin de
la Cultura, por la Editorial Manole. Autor del libro Gua del Incentivo a
la Cultura, en la 3 edicin por la Editorial Manole, y coautor del captulo
brasileo del libro Incentivos Fiscales para Produccin y Coproduccin Audiovisual en Ibero-America, Canad y Estados Unidos, por el LACT (Latin
255
American Training Center) y EGEDA. Destacado por el Chambers Guide: Latin America como abogado especialista en el rea de medios y entretenimiento
entre los aos 2010 y 2013, Fbio tambin ha sido elegido por la Corporate
International Magazine 2011 como abogado del ao en su rea de actuacin.
Miembro Efectivo del Instituto de los Abogados de So Paulo y del Instituto
Internacional de Museos (ICOM) y Presidente de la Comisin de Medios y
Entretenimiento del IASP.
Roberto Drago Pelosi Juc is an attorney of the law firm Cesnik Quintino &
Salinas. He manages the audiovisual area, serving major market players and advising on regulatory and Administrative Procedural scope of the National Film
Agency ANCINE. He holds a degree in Public Law from the State University
of Rio de Janeiro.
Roberto Drago Pelosi Juc es abogado del estudio jurdico Cesnik Quintino & Salinas. Administra el rea de Audiovisual, atendiendo importantes
players del mercado y prestando asesora en el mbito regulatorio y procedimental administrativo ante la Agencia Nacional de Cine ANCINE. Es especialista en Derecho del Estado por la Universidad Estatal de Rio de Janeiro.
CHILE
Andrs E. Young
Chile Films S.A.
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Andrs E. Young es abogado de la Universidad de Chile. Mster en Derecho (LL.M.) de la Universidad de California en Los Angeles (UCLA). Es profesor del curso Derecho de la Cultura, Artes y Espectculos que se imparte
en la Facultad de Derecho de la Universidad de Chile y Profesor de Produccin en la Facultad de Comunicaciones de la Universidad del Desarrollo. Actualmente se desempea como abogado de Chile Films S.A. y de la Cmara
de Exhibidores Multisalas de Chile A.G.
COLOMBIA
Cristina I. Echeverri Sarmiento
J. Echeverri & Asociados SAS
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CUBA
Lilianne Rodrguez
Instituto Cubano del Arte e Industria Cinematogrficos ICAIC
Lilianne (La) Rodrguez has a Bachelors Degree in Law from the University
of Havana and a Masters Degree in Business Administration from the Financial
Study Center, Barcelona, Spain, as well as a Masters Degree in Corporate Law,
University of Barcelona, Spain. She began her career as a Professional Judge of
civil and administrative cases at the City of Havana Provincial Court, subsequently
specializing in matters related to Copyright and Audiovisual Production Law. For
thirteen years, she worked at the Cuban Institute of Cinematographic Art and Industry as a Legal and Co-Production Advisor for the Production House and other
structures in the corporate system of this Institute.
She has been engaged in educational activities as a contributing lecturer on
Copyright Law at the Law School, University of Havana, and has also conducted
workshops on this topic at the International Cine, Radio and Television School
at San Antonio de los Baos, as well as local and international workshops and
seminars related to the audiovisual field.
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At the moment, she is involved with several productions under way and also
directs the Industrial Sector of the International Nuevo Cinema Latin American
Festival in Havana.
Lilianne (La) Rodrguez es Licenciada en Derecho, Universidad de La Habana. Mster en Asesora de Empresas, Centro Estudios Financieros, Barcelona, Espaa. Mster en Derecho de los Negocios, Universidad de Barcelona,
Espaa. Se desempe en sus inicios como Juez Profesional de las materias
Civil y Administrativa del Tribunal Provincial de Ciudad de La Habana. Posteriormente se ha especializado en temas de Derecho de Autor y Produccin
Audiovisual. Trabaj durante trece aos para el Instituto Cubano del Arte
e Industria Cinematogrficos, como Asesora Jurdica y de Coproducciones
de la Casa Productora y otras estructuras del sistema empresarial de dicho
Instituto.
Se ha vinculado a la docencia como profesora colaboradora, en la materia de
Derecho de Autor, en la Facultad de Derecho de la Universidad de La Habana.
Igualmente ha dictado talleres sobre la materia en la Escuela Internacional de
Cine, Radio y Televisin de San Antonio de los Baos; y en talleres y seminarios nacionales e internacionales relacionados con el audiovisual.
En la actualidad participa en algunas producciones en desarrollo y dirige el
Sector Industrial del Festival Internacional del Nuevo Cine Latinoamericano
de La Habana.
ECUADOR
Jorge Luis Serrano Salgado
Jorge Luis Serrano Salgado is the Deputy Minister of Culture and Heritage
Assets in Ecuador, and the First Executive Director of the National Cinematography Council. He is a former Director General of the Audiovisual Producers
Collective Copyright Management Society in Ecuador. A sociologist with a
specialty in Copyright and Related Rights (2006), he been involved with analysis, scriptwriting and cinematographic and audiovisual productions in Madrid
(2002) and Buenos Aires (1995). Lecturer, Facultad de Comunicacin Social,
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MEXICO
Ramn Orendin Urrutia
Professional Studies
Bachelor of Arts in Law, from the Escuela Libre de Derecho, Mexico, D.F.
Graduate in Taxes, Instituto Tecnolgico Autnomo de Mexico (ITAM),
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Mexico D.F.
Masters Degree in Law, with a specialty course in US Taxes, Northwestern
University, Chicago, IL.
Career
1996-1998.
1998
2005-2006
2007
2010
Memberships
Member of IBA.
Member of BMA and Advisor to the Board Member and the Tax Law Commission
of the BMA, Monterrey, Mexico.
Tenured Professor, Facultad Libre de Derecho, Monterrey, Mexico.
Estudios profesionales
Licenciado en Derecho por la Escuela Libre de Derecho, Mxico, D.F.
Diplomado en Impuestos por el Instituto Tecnolgico Autnomo de Mxico
(ITAM), Mxico D.F.
Maestra en Derecho con especialidad en Impuestos de Estados Unidos, en
la Universidad Northwestern, Chicago, IL.
Trayectoria laboral
1996- 1998. Rubio Villegas y Asociados, S.C.
1998.- Ingreso a Chevez, Ruiz, Zamarripa y Cia., S.C.
2005-2006.- Asociado en PricewaterhouseCoopers LLP, Nueva York.
2007.- Se reincorpor a Chevez, Ruiz, Zamarripa
2010.- Promovido a Socio de la Firma
Afiliaciones
Miembro de la IBA.
Miembro de la BMA y consejero de la Mesa Directiva y de la Comisin de
Derecho Fiscal de la BMA en Monterrey, Mxico.
Maestro Titular de la Facultad Libre de Derecho de Monterrey, Mxico.
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PERU
Hugo Bravo de Rueda I.
Castro & Bravo de Rueda Abogados
Hugo Bravo de Rueda I. is a lawyer with a degree from the Pontifical Catholic University of Peru and an MBA from the University of the Pacific in Lima.
A founding partner of the Estudio Castro & Bravo de Rueda Abogados law firm,
established in 1999, he is involved with providing corporate advisory services to
businesses and associations in the audiovisual industry, among others, and has
actively participated in actions against piracy, as well as organizing seminars and
capacity-building talks for judges, inspectors, customs officers and National Police members on topics related to the protection of Intellectual Property Rights
in the Audiovisual Industry.
Hugo Bravo de Rueda I. es abogado por la Pontificia Universidad Catlica
del Per, con estudios de Maestra en Administracin (MBA) por la Universidad del Pacfico de Lima. Es socio fundador del Estudio Castro & Bravo de
Rueda Abogados, establecido en 1999. Desarrolla la asesora corporativa de
empresas y asociaciones, entre otras, la de la industria audiovisual. Ha participado activamente en acciones contra la Piratera, as como en la realizacin
de seminarios y charlas de capacitacin a jueces, fiscales, autoridades aduaneras y miembros de la Polica Nacional en temas de proteccin a los Derechos
de Propiedad Intelectual de la industria audiovisual.
Javier Gutierrez Gamio is a lawyer with a degree from the Pontifical Catholic University of Peru and a Masters Degree in Intellectual Property Law and Jurisdiction from this same university. Specializing in Brands and Patents, Copyright, Unfair Competition, Advertising and related topics, he is an associate with
the Estudio Castro & Bravo de Rueda law firm, which provides advisory services
to major Peruvian and foreign institutions engaged in the distribution and exhibition of audiovisual works. He was a member of the Intellectual Property Committee of the Peruvian American Chamber of Commerce (AMCHAM), and has
been involved with the organization of seminars and talks for judges, inspectors,
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customs officers and National Police officers on topics related to the protection
of Intellectual Property Rights in the Audiovisual Industry.
Javier Gutierrez Gamio es bogado, graduado de la Pontificia Universidad
Catlica del Per, con Estudios de Maestra en Derecho de la Propiedad Intelectual y de la Competencia por la Pontificia Universidad Catlica del Per.
Su especialidad son las Marcas y Patentes, Derechos de Autor, Competencia
Desleal, Publicidad y temas afines. Es asociado al Estudio Castro & Bravo
de Rueda, que asesora a importantes instituciones nacionales y extranjeras
vinculadas a la distribucin y la exhibicin de obras audiovisuales. Ha sido
miembro del Comit de Propiedad Intelectual de la Cmara de Comercio
Americana del Per - AMCHAM. Ha participado en la realizacin de seminarios y charlas de capacitacin a jueces, fiscales, autoridades aduaneras y
miembros de la polica nacional en temas de proteccin a los Derechos de
Propiedad Intelectual.
PUERTO RICO
Luis M. Pellot-Gonzlez
Pellot-Gonzlez Derecho Contributivo y Corporativo
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Association, the Puerto Rican Hotels and Tourism Association and the National
Hispanic Association.
Luis M. Pellot Gonzlez concentra su prctica principalmente en Derecho
Contributivo, Corporativo y Notarial. El socio fundador de Pellot-Gonzlez,
Tax Attorneys & Counselors at Law, P.S.C. fue admitido a la prctica de la
abogaca en Puerto Rico y en el Tribunal de Distrito de Estados Unidos para
el Distrito de Puerto Rico en 1978. Ha trabajado en el proceso de redaccin
y anlisis de piezas de legislacin contributiva importantes tales como la Ley
de Sociedades Especiales de Puerto Rico de 1985 y la Reforma Contributiva
de Puerto Rico de 1987. Su experiencia profesional incluye haber laborado para la Oficina del Contralor de Puerto Rico (1971-1974) y para el
Departamento de Hacienda de Puerto Rico (1974-1977). Fue consultor
contributivo para la firma Arthur Andersen y para Laventhol & Horwath
(1980-1987) y dirigi el Departamento de Servicios Contributivos para
dicha firma (1987-1989). Ha dictado cursos en materia contributiva como
Profesor en la Escuela de Comercio de la Universidad de Puerto Rico
(1981-1993). El Lic. Pellot Gonzlez ha fungido como Presidente del Comit Contributivo de la Cmara de Comercio de Puerto Rico (1996-1997). Es
miembro del Colegio de Abogados de Puerto Rico, de la Asociacin de Manufactureros de Puerto Rico, de la Cmara de Comercio de Puerto Rico, de
la Asociacin de Contratistas Generales de Puerto Rico, de la Asociacin de
Hoteles y Turismo de Puerto Rico y de la Asociacin Nacional de Hispanos.
Janira Beltrn-Sells
Pellot-Gonzlez Derecho Contributivo y Corporativo
Janira Beltrn-Sells works mainly with Tax, Corporate and Notary law. In
1996 she qualified as a chartered accountant and in 2003 was accepted at the
Puerto Rican Bar. She worked with the analysis and drafting of the Puerto Rican
Tax Reform Bill in 2006, as well as drafting procedural tax rules. Her tax experience includes stints as a tax specialist with Ernst & Young (1998-2000) and
as an associate at Pellot-Gonzlez, Tax Attorneys & Counselors at Law, P.S.C.
(2002-2005). Moreover, she has served as an administrative judge for the Treasury Department (2005-2008) where she was in charge of planning, directing,
coordinating and overseeing appeals related to unpaid taxes and loopholes. In
2008, she rejoined Pellot-Gonzlez, Tax Attorneys & Counselors at Law, P.S.C.
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as a partner. She is a member of the Puerto Rican Bar Association and the Puerto
Rican Institute of Chartered Accountants.
Janira Beltrn Sells concentra su prctica principalmente en Derecho
Contributivo, Corporativo y Notarial. En 1996 obtuvo su licencia como contadora pblica autorizada y en 2003 fue admitida a la prctica de la abogaca
en Puerto Rico. Ha trabajado en el proceso de anlisis y redaccin del Proyecto de Reforma Contributiva de Puerto Rico de 2006 y en la redaccin
de reglas procesales contributivas. Su experiencia contributiva incluye trabajos como especialista en contribuciones para la firma Ernst & Young (19982000) y como asociada en Pellot-Gonzlez, Tax Attorneys & Counselors at
Law, P.S.C. (2002-2005). Adems, trabaj como jueza administrativa para el
Departamento de Hacienda (2005-2008) donde se encargaba de planificar,
dirigir, coordinar y supervisar funciones apelativas relacionadas con deficiencias contributivas. En 2008 se reincorpor a Pellot-Gonzlez, Tax Attorneys
& Counselors at Law, P.S.C. como socia. Es miembro del Colegio de Abogados de Puerto Rico y del Colegio de Contadores Pblicos Autorizados de
Puerto Rico.
REPBLICA DOMINICANA
Jaime R. Angeles
Angeles y Lugo Lovatn
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Jaime R. Angeles especializa su prctica en Propiedad Intelectual, incluyendo el comercio electrnico, la competencia desleal y la vasta experiencia de
litigio en estos campos.
El Lic. Angeles ha tenido la oportunidad de colaborar con el Gobierno
Dominicano, por medio de algunas de sus dependencias en la negociacin,
la implementacin y la ejecucin de acuerdos comerciales internacionales,
especialmente ADPIC y DR-CAFTA. En 1997-1998, fue miembro de la
comisin oficial nombrada por decreto presidencial para la redaccin de un
proyecto de ley de un Cdigo de Orden de los Mercados que incluira nuevas
leyes en materia de: Competencia, Competencia Desleal, Propiedad Industrial,
Propiedad Intelectual y Proteccin del Consumidor. En los tribunales, Jaime
Angeles maneja casos relacionados con disputas de derecho de propiedad
intelectual, Competencia Desleal, Antipiratera y Contratos de Distribucin.
Jaime Angeles ha publicado artculos especializados en Propiedad Intelectual
y tambin en Tecnologa de la Informacin. Tambin ha sido panelista en
diversas conferencias internacionales, entre las que se incluyen las organizadas
por la International Technology Law Association (Itechlaw), New York
State Bar Association, la oficina de Marcas y Patentes de los Estados Unidos
(US patent and Trademark office), la Asociacin Dominicana de Propiedad
Intelectual (pasado Presidente y miembro del Consejo). Adems, el Lic. Angeles
es miembro actual de la Junta de Directores de la Asociacin Internacional
de Derecho de la Tecnologa Itechlaw y rbitro nombrado por el Centro de
Resolucin Alternativa de Controversias (CRC) de la Cmara de Comercio y
Produccin de Santo Domingo.
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URUGUAY
Manuel Gonzalo Suarez Charlone
Asesor Jurdico, Instituto del Cine y Audiovisual del Uruguay ICAU
Manuel Gonzalo Suarez Charlone is a lawyer, Notary Public and Prosecutor, with a specialty degree in Commercial Law from the Universidad de la
Repblica, Uruguay, and a graduate degree in Commercial Law from the Universidad de Salamanca. He has completed several courses on the topic of Intellectual Property (Comparative Law Center, Kyoto, Japan; World Academy of
the World Intellectual Property Organization (WIPO); Florida International
University, USA). A tenured Professor of Commercial Law since 1997 at the
Universidad de la Repblica, he is also the Legal Advisor to the Uruguayan Film
Producers Association, as well as TV Ciudad (2006-2007), and several film production firms, for several productions made for movie theaters and television
since 2004 up to today. He is also the Legal Advisor of the Uruguayan Cinema
and Audiovisual Institute (ICAU).
Manuel Gonzalo Suarez Charlone es Abogado, Escribano Pblico, Procurador y Especializado en Derecho Comercial por la Universidad de la Repblica, Uruguay. Posgrado en Derecho Mercantil realizado en la Universidad
de Salamanca. He concluido varios cursos acerca de la temtica del Propiedad Intelectual (Centro de Derecho Comparado de Kyoto, Japn; Academia
Mundial de la OMPI - Organizacin Mundial de la Propiedad Intelectual;
Florida International University, EE.UU.). Profesor de la Ctedra de Derecho Comercial desde 1997 en la Universidad de la Repblica. Asesor jurdico
de la Asociacin de Productores de Cine del Uruguay. Asesor jurdico de
TV Ciudad (ao 2006-2007). Asesor jurdico de varias productoras cinematogrficas, de diversas realizaciones cinematogrficas y televisivas desde el ao
2004 hasta el presente. Asesor jurdico del Instituto del Cine y Audiovisual
del Uruguay (ICAU).
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VENEZUELA
Carlos Julio Fernndez Veja
Gazs Dolnyi & Fernndez Abogados
Telecommunications/ Media and Publicity/ Entertainment
Public Law/ Constitutional Law
Since 1995 his legal practice has focused on the telecommunications, media and publicity, and technology industries. He is co-author of the prevailing
Ley Orgnica de Telecomunicaciones (Organic Law on Telecommunications) and
the Ley para la Promocin y Proteccin de las Inversiones en el Uso y la Explotacin
del Espectro Radioelctrico (Law for the Promotion and Protection of Investments
in the Use and Exploitation of the Electromagnetic Spectrum).
Highlights of his professional career include: Head of Delegation, Chief Negotiator and member of the Negotiating Group on Basic Telecommunications
(NGBT) at the World Trade Organisation (WTO) in Geneva, Switzerland. He
has been a Legal Advisor for the regulatory body the Comisin Nacional de Telecomunicaciones (CONATEL - National Commission for Telecommunications).
Legal Advisor for the Cmara de Empresas de Servicios de Telecomunicaciones
(CASETEL - Chamber of Telecommunication Service Companies) since 1997.
He was also the expert selected by the World Bank to prepare the study on Telecommunications and ICT Policy in Venezuela (The World Bank Groups Global Information & Communication Technologies, Policy Division) in November
2003. He has also advised The Motion Picture Association Latin America
(MPA-LA) and, recently, the worlds largest news channel on regulatory issues.
Legal Counsel for Venezuela at the Television Association of Programmers
(TAP), which brings together the main international television channels, since
2004. Member of the Board of Directors at the Venezuelan-Spanish Chamber
of Industry and Commerce (Official Chamber for the Kingdom of Spain) 20082009, and Legal Advisor to the above-mentioned Chamber 2004-2009.
Since 1996 he has advised the main national and foreign companies that operate
fixed-line, mobile and satellite telecommunication networks and services, and
broadcasting networks and services, international providers of content for Pay
TV and the internet, Pay TV operators, producers, as well as companies providing equipment and technology, and industries producing mass-market products.
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Before founding Gazs Dolnyi & Fernndez law firm (2005), Carlos Julio Fernndez Vega was the partner in charge of opening Venezuelas first department specialising in telecommunications in the countrys second largest law firm (Hoet, Pelez,
Castillo & Duque). Later, and until 2004, he was the partner that founded and ran
the Telecommunications & Media Department in Venezuelas second largest international law firm (Macleod Dixon, S. C., now called Norton Rose Fulbright, S.C.).
Graduated as a lawyer from the Universidad Catlica Andrs Bello in 1990. Admitted to the Federal District Bar Association in 1991 and to the Miranda State Bar
Association in 2001. Postgraduate studies in Administrative Law at the Universidad Catlica Andrs Bello. An advanced course in the Administracin del Espectro Radioelctrico (Administration of the Electromagnetic Spectrum) run by the
Federal Communications Commission (FCC), the Universidad Simn Bolvar
(USB), and the Comisin Nacional de Telecomunicaciones (CONATEL) in 1997.
In addition, Carlos Julio Fernndez Vega is the author of dozens of specialist
articles and lectures.
Telecomunicaciones/ Medios & Publicidad/ Entretenimiento
Derecho Pblico/ Constitucional
Desde 1995 su prctica ha estado enfocada en las industrias de las telecomunicaciones, los medios de comunicacin y la publicidad, as como la tecnologa. Es corredactor de la vigente Ley Orgnica de Telecomunicaciones y de la
Ley para la Promocin y Proteccin de las Inversiones en el Uso y la Explotacin del Espectro Radioelctrico.
Entre su experiencia profesional destaca: Jefe de Delegacin, Primer Negociador y miembro del Grupo de Negociacin sobre Telecomunicaciones Bsicas
(GNTB) de la Organizacin Mundial del Comercio (OMC) en Ginebra, Suiza. Ha sido Asesor Legal del ente regulador Comisin Nacional de Telecomunicaciones (CONATEL). Asesor legal de la Cmara de Empresas de Servicios
de Telecomunicaciones (CASETEL) desde 1997. Tambin ha sido el experto
seleccionado por el Banco Mundial para elaborar el estudio sobre Polticas de
Telecomunicaciones y ICTs en Venezuela (The World Bank Groups Global
Information & Communication Technologies, Policy Division) en noviembre de 2003. Ha asesorado tambin en asuntos regulatorios a The Motion
Picture Association Amrica Latina (MPA-LA) y recientemente a la cadena
de noticias ms grande del mundo.
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Since 1998, on the one hand, his legal practice has focused on negotiating
and preparing international and domestic contracts in various areas including
copyright licences, as well as brands and patents, administration of industrial works and projects in the energy sector and others, partnerships for the development of specific business deals, air transport, operations in the domestic
entertainment sector through television, film-making, financing agreements,
company re-structuring, implementation of financial guarantees, construction
contracts and dispute settlement in all cases, as well as legal audits and preparation of legal opinions in all the above-mentioned areas.
On the other hand, to a large degree his legal practice has also encompassed
managing disputes, both lawsuits and arbitration, to defend his clients rights in
all the areas of activity mentioned above. He has been involved in the establishment of legal norms to regulate various independent and institutional arbitrations and he participated actively in the process of legal debate for the prevailing
Ley de Cinematografa Nacional (National Film-making Law).
Since 1998 he has advised the main national and foreign companies, including
the company that carried out Venezuelas largest ever hostile takeover bid to acquire an electricity utility company, as well as various airlines, insurance and reinsurance companies, Venezuelas main steel company, various manufacturers of
mass-market products for internationally-known brands, and Venezuelas main
financial institutions, including the international multilateral organisation the
Corporacin Andina de Fomento (Andean Development Corporation).
Before founding Gazs Dolnyi & Fernndez law firm, from 2003 Pedro Miguel
Dolnyi had embarked upon an independent career as a lawyer, founding Gazs
& Dolnyi law firm in 2004. Previously, from 1998 he was a member of the dEmpaire Reyna Bermdez law firm, and before this, from 1994, he worked as a legal
assistant at Venezuelas largest international law firm, Baker & McKenzie.
Graduated as a lawyer from the Universidad Catlica Andrs Bello in 1998. Admitted to the Federal District Bar Association in 1999. Postgraduate studies in Private and Comparative International Law at the Universidad Central de Venezuela.
Derecho Corporativo / Adquisiciones y fusiones
Derecho Procesal / Litigios y Arbitraje
Derecho Internacional Privado/ Contratacin Internacional
Derecho de la Propiedad Intelectual, Marcas y Patentes
Desde 1998, su prctica legal ha estado enfocada, por una parte, en la negociacin y preparacin de contratos internacionales y domsticos en diversas
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reas que incluyen licencias de derechos de autor, as como de marcas y patentes, administracin de obras y proyectos industriales en el sector de energa
y otros, asociaciones para el desarrollo de negocios especficos, transporte
areo, operaciones en el sector de entretenimiento domstico a travs de la
televisin, cinematografa, acuerdos de financiacin, reestructuraciones de
empresas, implementacin de garantas financieras, contratos de obras inmobiliarias y la transaccin de disputas en todos ellos, as como auditoras legales
y preparacin de dictmenes en todas las reas anteriormente mencionadas.
Por otra parte, su prctica en gran medida se ha desarrollado tambin en
la conduccin de litigios, tanto judiciales como en arbitraje, para defender
derechos de los clientes con base en las actividades en todas las reas antes
mencionadas. Ha intervenido en la formulacin de normas para regular varios arbitrajes independientes e institucionales, y particip activamente en el
proceso de discusin legislativa de la vigente Ley de Cinematografa Nacional.
Desde 1998, ha asesorado a las principales compaas nacionales y extranjeras, incluyendo a la empresa que llev a cabo la mayor Oferta Pblica de
Adquisicin no solicitada realizada hasta ahora en Venezuela para la compra
de una compaa de utilidad elctrica, as como a varias lneas areas, empresas de seguros y reaseguros, a la principal industria siderrgica de Venezuela,
varios fabricantes de productos de consumo masivo de marcas internacionalmente reconocidas y las principales instituciones financieras de Venezuela,
incluyendo a la Corporacin Andina de Fomento como organismo internacional multilateral.
Antes de fundar Gazs Dolnyi & Fernndez, desde 2003 Pedro Miguel Dolnyi haba iniciado una carrera independiente como abogado, fundando en
2004 Gazs & Dolnyi Abogados. Anteriormente, desde 1998 fue miembro
del escritorio dEmpaire Reyna Bermdez Abogados, y antes desde 1994 trabaj como asistente legal en la mayor firma internacional de abogados de
Venezuela Baker & McKenzie.
Ttulo de abogado de la Universidad Catlica Andrs Bello en 1998. Admitido por el Colegio de Abogados del Distrito Federal en 1999. Estudios de
postgrado en Derecho Internacional Privado y Comparado en la Universidad
Central de Venezuela.
de los autores
ARGENTINA
Orlando Daniel Pulvirenti
Instituto Nacional del Cine y de las Artes Audiovisuales INCAA
Lima 319, Piso 6to, Ciudad Autnoma de Buenos Aires.
Opulvirenti.edu@gmail.com | Orlando.Pulvirenti@incaa.gov.ar
54 11 4799 9000 | 54 9 11 3238 1069
BOLIVIA
Fernando Martinez
Independent Director and Producer
Calle Modesta Sanjines 1357
Miraflores, La Paz - Bolivia
+591 775 40253
locacionesbolivia@gmail.com
producenbolivia2@mac.com
BRASIL
Fbio de S Cesnik & Roberto Drago Pelosi Juc
Cesnik, Quintino e Salinas Advogados
cesnik@cqd.adv.br
roberto@cqs.adv.br
+55 11 3660 0300 (SP) e 55 21 2522 0400 (RJ)
+55 11 3660 0447 (SP) e 55 21 2522 3571 (RJ) Fax
Av. Paulista, 1776 Piso 18
So Paulo, SP, Brasil
Av. Rio Branco, 133 Piso 14
Centro, Rio de Janeiro, RJ, Brasil
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CHILE
Andrs E. Young
Chile Films S.A.
Rosario Norte 555, piso 23
Las Condes, Santiago, Chile 7561115
ayoung2003@alumni.law.ucla.edu
COLOMBIA
Cristina I. Echeverri Sarmiento
J. Echeverri & Asociados SAS
Cristina.isabel@jeasas.com
Cristina.Isabel@echeverri.ws
Havana, Cuba
ECUADOR
Jorge Luis Serrano Salgado
Consejo Nacional de Cinematografa del Ecuador - CNCINE
Ministerio de Cultura y Patrimonio
Av. Coln E5-34 y Juan Len Mera, Quito, Ecuador
+593-2 381-4550
www.culturaypatrimonio.gob.ec/contacto
MEXICO
Ramn Orendin Urrutia
(Chevez, Ruiz, Zamarripa y Cia., S.C.)
jgutierrez@cbrabogados.com.pe
www.cbrabogados.com.pe
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