|Benefit as a % of spend|
|Financial cap per production||-|
|Do I have to register/set up a company?|
|Does foreign cast/crew paid in their home country/region qualify as expenditure?|| No|
|Do foreign cast/crew have to pay tax in the host country/state/region?|| No|
|Does travel to/from country/region qualify as expenditure?|| No|
|Can a production qualify for other national incentives such as cultural programmes if it qualifies for this incentive?|| Yes|
|Criteria to access the benefit|
- - Minimum percentage of the film that must be shot in the region: 25.00%
- - Use Local cast & Crew
- - TV Broadcast or theatrical distribution contract required
|When will the benefit/incentive be received?|
- - On submission of audited accounts
|Additional incentives or advantages|
- - VAT / GST /Sales Tax recoverable
- - The Apulia International Film Fund will reimburse 15% of the production costs incurred in Apulia, thus allowing non-Italian producers to obtain a further 25% tax credit provided for by Italian law. In addition, production companies will enjoy a VAT-free status following international legislation which excludes VAT for agreements between Italian executive producers and foreign producers.
As a result, a total saving of 61% is available for non-Italian production companies filming in Apulia.
The total amount, including other funds support, may not exceed 50% of the budget.
In order to apply, one must provide documents confirming a financial coverage of 60% of the budget.