The eligible costs in the Tax Relief are the same as the eligible costs in the Cash Rebate. They may not exceed 80% of the total costs. They must not breach the conditions set by Law 4487/2017, as amended and in force, regarding the minimum amount of costs submitted for approval of the audiovisual works. In the tax relief, the audiovisual work must obligatorily be managed  the financially through a Special Bank Account in order for the costs to be considered as eligible.