Resource Allocation Manual

Discover Colombia as your next great film set!

Colombia has it all: economic incentives, diverse landscapes, skilled talent, and a solid audiovisual infrastructure. The Resources Allocation Manual (MAR) is the official guide for accessing tax breaks covered by CINA (Certificate of Audiovisual Investment in Colombia) and compensation from the Colombian Film Fund (FFC), created to support your audiovisual production.

What to do here?

1. Explore the brochure:

discover, in a simple and visual way, how the incentives work.

2. Learn about the Resources Allocation Manual (MAR) in detail:

check the updated requirements, processes, and benefits.

3. Plan your application:

follow the step-by-step guide according to the type of project.

The MAR accompanies foreign and domestic producers in the process of turning their ideas into successful productions.

Before applying, it is important that you are familiar with the following regulations:

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Select your profile:

Project with foreign investment

Foreign projects are productions with foreign financial participation that are submitted in Colombia.

Project with domestic investment

By submitting a project, the producer declares that they are aware of and accept these regulations.

This tool is an informative resource to facilitate understanding of the Resource Allocation Manual and the application process for the incentives of Law 1556 of 2012. It does not replace the producer’s responsibility to consult official and binding sources. In case of discrepancy, the latter prevail. Proimágenes assumes no responsibility for decisions made based exclusively on the application.

What does the MAR say about this?

4. Article 4. Use of terms. For the purposes of this Manual, the following concepts and acronyms shall be observed:

4.1. Incentive instruments of Law 1556 of 2012. This concept will be used in this Manual to jointly designate the incentive systems established in Law 1556 of 2012, as amended by Articles 177 and 178 of Law 1955 of 2019, to promote the development of audiovisual works in the Colombian territory.
These instruments are, on the one hand, the FFC’s Cash Rebate and, on the other hand, the tax rebate covered by Certificates of Audiovisual Investment in Colombia.

4.3. FFC’s Cash Rebate. FFC resources allocated to the producer whose audiovisual project has been approved by the CPFC, once all the conditions set out in the FFC regulations have been met.

4.29. Management Entity. It refers to the non-profit entity that, through a partnership with the Ministry of Commerce, Industry and Tourism (in the case of the FFC), and the Ministry of Cultures, Arts and Knowledge (in the case of the tax rebate under CINA), carries out the management of the different processes foreseen in this Manual. This Management Entity is Proimágenes Colombia.

4.30. Proimágenes Colombia. ‘Fondo Mixto de Promoción Cinematográfica’, created in accordance with Article 46 of Law 397 of 1997, is an autonomous, non-profit civil corporation with state and private members, governed by private, civil and commercial law.
By decision of the Ministry of Commerce, Industry and Tourism; of the Ministry of Cultures, Arts, and Knowledge; and of the Colombia Film Promotion Committee; respectively, and based on decree 1080 of 2015, modified by decree 474 of 2020 and the relevant agreements entered into with these entities, it is the civil corporation that carries out the management of the FFC. It is also the Technical Secretariat of the CPFC and operates as the National Film Commission.
In this Manual, it will be referred to as Proimágenes, Technical Secretariat, or as the Management Entity, as appropriate.

4.21. Applicant producer. Producer who applies with an audiovisual project to the incentive instruments of Law 1556 of 2012. In this Manual, it may be referred to as producer or production company.

4.20. Producer: The one who has the initiative, coordination, and responsibility for the production of the audiovisual work. It is responsible for entering into contracts with the individuals and entities involved in the production of the work, and is the holder of the economic rights of the work.
Only audiovisual projects whose producers are legal entities may apply to the incentive instruments of Law 1556 of 2012.

4.28. Production. This refers to work related to audiovisual production in its different stages of conception and realisation. In this Manual, the production stage is differentiated from the post-production stage.
Post-production incorporates, among other services or activities, those of: video or audio editing; colour correction; colourisation; visual effects; animation; sound design or mixing; foli creation; localisation services; dubbing; subtitling; closed captioning; audio description; mastering; ingest and synchronisation of material; and playback or copying. For this manual, post-production does not include the processes of digital downloading of material or previews during production, which are part of the production stage.

4.19. Film services company: A legal entity legally incorporated in Colombia and registered in the Registry of Film Service Providers of the Ministry of Cultures, Arts and Knowledge, whose object includes the provision of film services.

4.6. Colombia Filming Contract. Legal agreement to be entered into by the applicant producer of the audiovisual project approved by the CPFC, in order to regulate the conditions for the allocation of the incentive instruments of Law 1556 of 2012.

4.5. Colombia Film Promotion Committee. Decision-making body for the incentive instruments of Law 1556 of 2012. In this Manual, it will be identified by the acronym CPFC. 12.6. Bid Bond: Receipt of deposit, according to the instructions of the Management Entity, for the amount of forty (40) SMLMV, as a commitment to the execution of the producer’s obligations. The following rules apply:

12.6.1. Ninety percent (90%) of the value of the bid bond shall only be refunded to the producer (a) in the event that the project is not approved by the CPFC, except in circumstances of untruthful information; or (b) if the project is withdrawn prior to the CPFC’s evaluation. This repayment shall be made without returns or indexation, together with bank charges.

12.6.2. The value of the bid bond will be allocated for the purposes of the FFC upon approval of the project by the CPFC, regardless of the subsequent developments related to the project.

12.6.3. There will be no refund of the bid bond for applications rejected in cases of doubt regarding the veracity of the submitted documents, or in cases falling under any of the current restriction criteria, regardless of the timing of the rejection.
First paragraph. All documents must be submitted in their original language and translated into Spanish, with the exception of the identification document and itemized budgets.
Second paragraph. All documents and requirements set forth in this manual are considered essential for the evaluation of the applications. CERTIFICATES OF AUDIOVISUAL INVESTMENT IN COLOMBIA 32.6. Bid bond: Receipt of deposit, according to the instructions of the Management Entity, for an amount equivalent to two point two percent (2.2%) of the budget of expenditure subject to CINA by the project, not exceeding an amount equivalent to eighty (80) SMLMV. The following rules apply:

32.6.1. Ninety percent (90%) of the value of the bid bond shall only be refunded to the producer (a) in the event that the project is not approved by the CPFC, except in circumstances of untruthful information; or (b) if the project is withdrawn prior to the CPFC’s evaluation. This repayment shall be made without returns or indexation, together with bank charges.

32.6.2. The value of the bid bond will be allocated for the purposes of the CINA system upon approval of the project by the CPFC, regardless of the subsequent developments related to the project.

32.6.3. There will be no refund of the bid bond for applications rejected in cases of doubt regarding the veracity of the submitted documents, or in cases falling under any of the current restriction criteria, regardless of the timing of the rejection.
First paragraph. All documents must be submitted in their original language and translated into Spanish, with the exception of the identification document and itemized budgets.
Second paragraph. All documents and requirements set forth in this manual are considered essential for the evaluation of the applications.

What does the MAR say about this?

4.10. Feature film. In accordance with the provisions of Article 2.10.1.1, Title I, Part X of Decree 1080 of 2015 and according to the legally adopted definitions, the feature film designates elements that harmonize to constitute it, and comprise an artistic object and cinematographic language, a set of moving images, with or without sound, and a material support that allows them to be fixed.
In line with the preceding paragraph, the expression feature film refers to the concretion and structural conjunction of the aforementioned elements.
The following are not considered feature films:
a. Due to its window: Those made with television as an essential window for public communication, except for feature films intended for television with a duration of not less than 52 minutes, excluding commercials.
b. Due to its series nature: Soap operas, documentaries, series, or works of any genre that are clearly intended to be broadcast on television with identifiable periodicity or under the coverage of the same programming space.
c. Due to its advertising or marketing purposes: Those with the appreciable purpose of advertising or marketing products, institutions, goods, services or any other activity or object.
d. Because of its institutional nature: Those whose purpose is to highlight the image, activity, or services provided by a specific public or private institution. e. By limit of display or hearing of marks: Those that use in an appreciable and/or repetitive manner visualization or sonorous mention of product or service brands, in such a way that it may be understood as an institutional or advertising work.
f. Because of its fundamentally pedagogical purpose: Those whose main purpose is to educate about a fact, product, behaviour, or activity.

4.11. National feature film. That which meets the Colombian nationality requirements (artistic, technical, and economic) set forth in Law 397 of 1997, Decree 1080 of 2015 or in the provisions that modify them.

4.12. Non-national feature film. The one that does not meet the requirements (artistic, technical, and economic) described in the previous numeral.

4.13. Series. Audiovisual work of fiction, documentary, or others approved by the CPFC, which is broadcast or communicated to the public in chapters. This includes reality, short web series, or non-scripted works. In the case of seasonal series, each season is considered a different project, so an application must be made for each one.

4.14. Video game. Audiovisual work, consisting of an interactive application that leads to an experience that allows interaction with the elements contained in it, through the use of audiovisual and software tools.

4.15. Music video. Audiovisual work essentially aimed at representing a musical work or artist. It does not include concert recordings, although it may correspond to concert documentaries that do not correspond to a Colombian cinematographic work, in accordance with the provisions of numeral 4.12.

4.16. Advertising audiovisual production. It is the audiovisual work that has a purpose strictly aimed at the marketing of goods, products, brands or services, among others.

4.17. Non-national audiovisual work. For the purposes of this Manual, a non-national work is a work that has foreign economic participation and is submitted in that amount, by decision of its producer, to the tax rebate under the CINA.
In the case of audiovisual works submitted to the FFC’s Cash Rebate system, their producers, both nationals and foreigners, will decide under which nationality they apply.
This does not apply to cinematographic works, which are subject to the definition of nationality set out in 4.11 and 4.12. For the purposes of the general management of the audiovisual work, the Management Entity may certify that a non-film audiovisual project has the participation of Colombian production companies and therefore has a national component. For this purpose, the relevant documentation shall be requested.

What does the MAR say about this?

CHAPTER IV FINAL PROVISIONS
45. Article 45. Forms. The Management Entity may adopt formats or forms for any of the documents, requirements, or accreditations established in this Manual. These will be modified by the Management Entity in accordance with any change to this Manual or as long as it is advisable for a better understanding and monitoring of the Incentive Instruments of Law 1556 of 2012. Likewise, the Management Entity may inform applicants about documents or requirements that, according to the typology or type of projects or the characteristics of any project contemplated here that incorporates animations, are framed or correspond to those generally required in this Manual.
The Management Entity will inform applicants of this situation.

46. Article 46. Action through an attorney or agent. The foreign producer may carry out all actions and procedures related to the incentive instruments of Law 1556 of 2012 (including, but not limited to, all those actions and procedures described in this manual) through the film services company or the national co-producing company of the project. In this case, the designated company will act under the figure of Power of Representation or mandate, always in the name and on behalf of the foreign producer, and all relationships, obligations, and rights will be understood exclusively with respect to the latter.

47. Article 47. Voluntary submission. By submitting a project, the producer declares that he is familiar with the regulations of the FFC and the CINA, and that he is in a position and fully willing to voluntarily comply with them.

48. Article 48. Reporting of information. The CPFC, the Management Entity, the Ministry of Culture, Arts and Knowledge or any other entity participating in the incentive systems of Law 1556 of 2012, amended by Law 1955 of 2019, may report information on expense accreditations to the National Tax and Customs Directorate (DIAN), the Financial Research and Analysis Unit (UIAF), or any other administrative or judicial authority that so requires.

49. Article 49. Applications in progress. Projects in the process of application and evaluation are subject to the provisions of this manual.

50. Article 50. Meeting schedule. The CPFC shall publish its meeting schedule annually on the Management Entity’s website, which shall be subject to adjustments as defined by that body.

51. Article 51. Transfer of knowledge. The CPFC may determine, via agreement, the requirements for the transfer of knowledge to the audiovisual community by the producers applying for any of the incentive instruments of Law 1556 of 2012.
Likewise, it may establish, if it deems necessary, minimum requirements for hiring national human talent.

Qué dice el MAR sobre esto

CAPITULO IV DISPOSICIONES FINALES Artículo 45. Formatos. La Entidad de Gestión podrá adoptar formatos o formularios para cualquiera de los documentos, requisitos o acreditaciones establecidos en este Manual. Estos se modificarán por la Entidad de Gestión en consonancia con cualquier cambio a este Manual o en cuanto sea aconsejable para una mejor comprensión y seguimiento de los Instrumentos de estímulo de la ley 1556 de 2012.
Del mismo modo, la Entidad de Gestión podrá informar a los postulantes sobre documentos o requerimientos que, de acuerdo con la tipología o género los proyectos o a las características de algún proyecto de los aquí contemplados que incorpore animaciones, se enmarquen o correspondan a los exigidos en forma general en este Manual.

La Entidad de Gestión informará de esta situación a los postulantes.

Artículo 46. Actuación por intermedio de apoderado o mandatario. El productor extranjero podrá efectuar todas las actuaciones y gestiones relacionadas con los instrumentos de estímulo de la ley 1556 de 2012 (incluyendo, pero sin limitarse a, todas aquellas descritas en este manual), por intermedio de la sociedad de servicios cinematográficos o de la sociedad coproductora nacional del proyecto. En este caso, la sociedad designada actuará bajo la figura de poder o mandato, siempre a nombre y por cuenta del productor extranjero, y todas las relaciones, obligaciones y derechos se entenderán exclusivamente respecto de este último.

Artículo 47. Autonomía de la voluntad. Con la postulación de un proyecto el productor declara que conoce la normativa del FFC y del CINA, y que está en condición y plena disposición voluntaria de acatarla.

Artículo 48. Reporte de información. El CPFC, la Entidad de Gestión, el Ministerio de las Culturas, las Artes y los Saberes o cualquier otra instancia participante en los sistemas de estímulo de la ley 1556 de 2012, modificada por la ley 1955 de 2019, podrá reportar información de las acreditaciones de gastos a la Dirección de Impuestos y Aduanas Nacionales (DIAN), a la Unidad de Investigación y Análisis Financiero (UIAF), o a cualquier otra autoridad administrativa o judicial que lo requiera.

Artículo 49. Postulaciones en curso. Los proyectos en proceso de postulación y evaluación se sujetan a las previsiones de este manual.

Artículo 50. Cronograma de reuniones. El CPFC publicará anualmente su cronograma de reuniones en el sitio web de la Entidad de Gestión, el cual será susceptible de ajustes según lo defina ese órgano.

Artículo 51. Transferencia de conocimiento. El CPFC podrá determinar, mediante acuerdo, las exigencias de transferencia de conocimiento a la comunidad audiovisual, por parte de los productores postulantes, a cualquiera de los instrumentos de estímulo de la ley 1556 de 2012.
Del mismo modo, podrá fijar, de estimarlo necesario, mínimos de contratación de talento humano nacional.

Artículo 53. Supresión de trámites. Como parte de una política de supresión de trámites, la Entidad de Gestión podrá establecer documentos e informaciones que tengan validez definida o indefinida más allá de cada postulación, de manera que se evite la repetición de entrega de documentaciones por postulantes y por proyectos. La Entidad de Gestión podrá definir los formatos, plataformas o formas en este respecto.
Este Manual cobija a los proyectos en ejecución en lo que resulte más favorable respecto del Manual anterior que se deroga mediante este Acuerdo.

Artículo 54. Vigencia y derogatorias. Este acuerdo rige a partir de la fecha de su publicación y deroga el anterior Manual de Asignación de recursos, adoptado mediante el Acuerdo 060 de 2020, con sus modificaciones mediante acuerdos posteriores.

Artículo 11. Artículo 31.Oportunidad. Las postulaciones deben hacerse ante la Entidad de Gestión mediante la plataforma tecnológica que esta determine. En caso de requerirse correcciones, se gestionarán por medio del canal de comunicaciones y plazos que determine tal entidad.

Parágrafo. La Entidad de Gestión únicamente pondrá en conocimiento del CPFC proyectos que en los cinco (5) días hábiles anteriores a la fecha de la sesión cumplan con la totalidad de los requisitos de postulación, incluyendo aclaraciones, subsanaciones y/o correcciones.

What does the MAR say about this?

Article 52. General obligations. The producer applying for any of the incentive systems regulated in this Manual is subject to the following: 52.1. To allow, for strictly cultural, non-commercial purposes, the use of the following, with the exclusive purpose of carrying out activities to promote the Colombian territory for audiovisual work:
A) Images from the audiovisual work designated for the FFC’s Cash Rebate or CINA, with a duration of up to five (5) minutes.
B) Audiovisual testimonials about the making of the work and behind-the-scenes footage.
C) The photographs mentioned in the following numerals.
This authorisation is granted to incorporate the above in public institutional content, and that of the Colombian Film Commission, without time limit, for all known territories, media and formats. The Technical Secretariat may require all the materials listed above according to the characteristics of the project, and may edit, reproduce and publicly communicate the material, as well as distribute it directly or through third parties. The Colombia Filming Contract will establish stipulations in this regard, with the aim of not affecting the premiere of the works, and to reconcile this with the right to use the material.

52.2. To deliver in a timely manner to the Management Entity the copies required to carry out the use referred to in the previous paragraph, in optimum technical quality under industry standards.

52.3. To agree that the Colombian Film Commission may hold a press conference, press launch or similar, confirming the production in the country.

52.4. To arrange with Proimágenes Colombia press releases and information to national and international media in which the effect of the incentive system existing in Colombia for the management of the respective audiovisual work and, in general, for the audiovisual system, is positively publicised.

52.5. To agree on the visit of five (5) government representatives to the set, with at least one person from the main cast and one person from the main technical or artistic team. The Technical Secretariat may invite representatives from the media to this visit.

52.6. To provide a list of locations indicating the geographic location, address, and data of said location.

52.7. To provide the Technical Secretariat with a list with statistical data and in an anonymous form of all Colombian members of the artistic and technical team. 52.8. To submit at least six (6) still photos of the production in full colour and high resolution. These photos must show the cast (actresses or actors) on location, in studios or on construction sites and using prosthetics and animatronics if applicable. Publicity photos of the cast are not sufficient to meet this requirement.

52.9. To deliver at least three (3) video testimonials (the film commission will organize their filming) or three (3) written testimonials from senior members of the international technical and artistic team regarding the experience of producing in Colombia. The crew members to make these testimonials are: director, executive producer, art producer, costume designer.

52.10. At least one department head (preferably non-local) should attend a Q&A session with local industry and/or students during the pre-production or production stage. This session will be organized and moderated by the Technical Secretariat, in order to ensure greater exposure to the industry and to provide knowledge transfer.

52.11. To grant credits to the country and/or to the entities responsible for the incentive instruments of Law 1556 of 2012. These will be defined in the Colombia Filming Contract, taking into consideration the particularities of the types of works covered by them.
First paragraph. Failure to comply with the obligations established in this article authorizes the Management Entity to suspend the issuance of the compliance certificate for the last CINA to be issued, or the disbursement of the FFC consideration, as appropriate.
Second paragraph. The producer and the Technical Secretariat may establish specific parameters for the fulfilment of these obligations of the producer.
The Colombia Filming Contract will establish the obligations of the producer regarding the use of logos, insignia, and recognitions of the government entities related to the allocation of incentives.
Likewise, it will define cases in which, due to the type of production, it is not possible to incorporate such logos or credits into the audiovisual work and the obligations in lieu of this requirement.
The Management Entity will define the forms of compliance with these obligations, taking into consideration the particularities of the types of works covered by them.
Notwithstanding the obligations established in this article, at the time of signing the Colombia Filming Contract, the Management Entity will deliver and review with the producer an Annex with the description of the form of compliance with the requirements established herein.

Resource Allocation Manual

What to do here?

1. Explore the brochure:

2. Learn about the Resources Allocation Manual (MAR) in detail:

3. Plan your application:

Ready to shoot?

Project with foreign investment

Project with domestic investment

General Information

Annual quota

FAQ

Calculators