EKOME, after checking the supporting documents and supporting documents of the eligible costs, certifies their eligibility for the specific audiovisual work, as well as that the percentage of deduction of expenses from taxable income, together with other aid received by the natural or legal person or legal entity for the same audiovisual work, may not exceed 50% of the production costs of that work. For cross-border productions the limit on the production costs of this work is increased to 60% and for “difficult” projects to 80%.

Only the amount of the tax relief corresponding to the producer and not to the private financiers is calculated in the cumulation.