{"id":7811,"date":"2021-11-25T09:06:36","date_gmt":"2021-11-25T15:06:36","guid":{"rendered":"https:\/\/www.blplegal.com\/costa-rica-approves-the-law-of-attraction-of-film-investments\/"},"modified":"2021-11-25T09:06:36","modified_gmt":"2021-11-25T15:06:36","slug":"costa-rica-aprueba-ley-de-atraccion-de-inversiones-filmicas","status":"publish","type":"post","link":"https:\/\/blplegal.com\/es\/costa-rica-aprueba-ley-de-atraccion-de-inversiones-filmicas\/","title":{"rendered":"Costa Rica aprueba Ley de Atracci\u00f3n de Inversiones F\u00edlmicas"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">La Asamblea legislativa aprob\u00f3 en segundo debate el proyecto de ley que busca incentivar las inversiones f\u00edlmicas en el pa\u00eds. Acorde con esta Ley, se declara de inter\u00e9s p\u00fablico la atracci\u00f3n de inversiones de la industria f\u00edlmica internacional en territorio costarricense, su promoci\u00f3n y la generaci\u00f3n de encadenamientos productivos.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La importancia de esta Ley radica en el posicionamiento de Costa Rica como destino para filmaciones, lo que implicar\u00eda un crecimiento en consumo de bienes y servicios en el pa\u00eds mediante el incremento de la inversi\u00f3n de capital extranjero, un crecimiento en contrataciones de personal costarricense, un incentivo m\u00e1s para el turismo, as\u00ed como la oportunidad de desarrollar el talento costarricense en toda la gama de producci\u00f3n audiovisual.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bajo el concepto de actividades f\u00edlmicas se incluyen pel\u00edculas de corto, mediano y largo metraje; documentales, series y novelas; reality shows, mercadeo audiovisual, comerciales y videoclips; series de televisi\u00f3n; dibujos animados, animaciones digitales y videojuegos.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La Ley establece cuatro incentivos fiscales en espec\u00edfico:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n \t<li>Se exoneran del impuesto sobre la renta del trabajo personal dependiente o independiente y de las retenciones por remesas a los actores, actrices, directores, productores, personal t\u00e9cnico y todos aquellos necesarios para el desarrollo del proyecto, siempre que dichos pagos no sean realizados con fondos de fuente costarricense.<\/li>\n \t<li>Se exonera la importaci\u00f3n temporal de los equipos y repuestos para la producci\u00f3n f\u00edlmica y audiovisual al territorio.<\/li>\n \t<li>Se exonera la importaci\u00f3n de \u00fatiles, vestuario, maquillaje, escenograf\u00eda y material t\u00e9cnico.<\/li>\n \t<li>Se exonera un 90% del Impuesto al Valor Agregado (IVA) sobre las compras de bienes o servicios costarricenses, cuando superen los $500.000. El restante 10% ser\u00e1 destinado al fondo que administra el Centro Costarricense de Producci\u00f3n Cinematogr\u00e1fica del Ministerio de Cultura para el fomento audiovisual, conocido como \u201cEl Fauno\u201d.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Asimismo, se facilitan gestiones migratorias para las personas extranjeras que se requieran para el desarrollo o ejecuci\u00f3n de proyectos aprobados.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La Asamblea legislativa aprob\u00f3 en segundo debate el proyecto de ley que busca incentivar las inversiones f\u00edlmicas en el pa\u00eds. Acorde con esta Ley, se declara de inter\u00e9s p\u00fablico la atracci\u00f3n de inversiones de la industria f\u00edlmica internacional en territorio costarricense, su promoci\u00f3n y la generaci\u00f3n de encadenamientos productivos. La importancia de esta Ley radica&#8230;<\/p>\n","protected":false},"author":2,"featured_media":7810,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[242,303],"tags":[],"class_list":["post-7811","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","category-noticias"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Costa Rica aprueba Ley de Atracci\u00f3n de Inversiones F\u00edlmicas - BLP Legal<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/blplegal.com\/es\/costa-rica-aprueba-ley-de-atraccion-de-inversiones-filmicas\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Costa Rica aprueba Ley de Atracci\u00f3n de Inversiones F\u00edlmicas - BLP Legal\" \/>\n<meta property=\"og:description\" content=\"La Asamblea legislativa aprob\u00f3 en segundo debate el proyecto de ley que busca incentivar las inversiones f\u00edlmicas en el pa\u00eds. Acorde con esta Ley, se declara de inter\u00e9s p\u00fablico la atracci\u00f3n de inversiones de la industria f\u00edlmica internacional en territorio costarricense, su promoci\u00f3n y la generaci\u00f3n de encadenamientos productivos. 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