Amounts paid by legal entities as well as natural persons engaged in business activity and concern thirty percent (30%) of the eligible costs of each audiovisual work, are deducted from their net taxable results, as they result from the income tax return of the tax year to which they relate.

For natural persons not engaged in business activity, thirty percent (30%) of the eligible costs are deducted from their taxable income in proportion to their income category.

Tax relief is calculated on the basis of the financial plan submitted by the producer and such calculation states the percentages of the financiers of the Investment Plan that agree with the submitted agreements between the financiers and the Producer.