|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?|| No|
|Criteria to access the benefit|
|When will the benefit/incentive be received?|
|Additional incentives or advantages|
- - International joint productions in which Uruguay participates are considered part of the concept of 'export services', being thus bestowed a special treatment which includes VAT exemption.
Visiting productions are exempt from paying the 22% VAT.