ARTICLE 62: SERVICES THAT ARE CONSIDERED FILMING OR RECORDING

For the purposes of article 29, second paragraph, section IV, subsection g) of the Law (LIVA: Art. 29), are considered filming or recording services, those in which the filming or recording will be used for projection purposes in cinemas or on television systems, or for sale or rent for commercial purposes. The aforementioned services may include any of the following: clothing; makeup; locations; movable property; personal extras services; transportation of people inside the country to and from the filming or recording places; lodging at filming or recording locations; visual or audible recording in any form or either known or to be known; lighting and assembly; food at filming or recording locations; use of animals; or, transportation within the country of filming or recording equipment.

Filming or recording services are considered to be exported when they are provided by residents in the country to people residing abroad without establishment in the country.