The Film Promotion Committee approves audiovisual incentive…

The Colombia Film Promotion Committee (CPFC) approved four audiovisual projects to obtain Audiovisual Investment Certificates in Colombia (CINA) for a total of COP $9,881,148,525, according to Agreement number 140 of 2026, published in Official Gazette number 53,643 on September 30, 2026. The decision was adopted in Session number 145 of the committee and entitles foreign producers to a tax discount of 35% of the nominal value of the certificate. The CINAs will be issued by the Ministry of Cultures, Arts, and Knowledge.

The legal framework of the incentive

Article 9 of Law 1556 of 2012, modified by Article 178 of Law 1955 of 2019, establishes that non-national audiovisual works produced or post-produced in Colombia, totally or partially, are entitled to request a CINA deductible from income tax for up to 35% of the investment made in the country. Decree number 1080 of 2015, modified by Decree number 474 of 2020, and the Resource Allocation Manual (MAR) —adopted through Agreement number 113 of 2024— develop the requirements and procedure.

The CPFC is the decision-making body for the instruments of Law 1556 of 2012, while Proimágenes Colombia acts as the Management Entity and Technical Secretariat. The agreement was signed by the committee president, Juan Sebastián Sánchez Dederle, the president Saia María Vergara Jaime, and the technical secretary Diego Bustos Téllez.

The four projects approved in Session 145

‘LOL season 9 MX’, presented by Amazon Alternative LLC: COP $4,410,579,489.
‘Rumba Therapy’, presented by Amazon Content Services, LLC: COP $3,084,018,762.
‘Rosario Tijeras 6’, presented by Rockingham Productions Inc.: COP $1,186,990,615.
‘Life Really Socks’, presented by Life Really Socks Inc.: COP $1,199,559,659.

Each approval includes the signing of the Film Colombia Contract between Proimágenes Colombia and the producer, which sets the conditions, obligations, and requirements for the certification of compliance necessary for the issuance of the CINA.

Changes to the Resource Allocation Manual

The same agreement modified fourteen articles of the MAR. Among the changes, the following stand out:

The minimum expenditure in the country for series remains at 1,800 SMLMV and may be distributed across up to four episodes; if the total expenditure is equal to or greater than 9,000 SMLMV, it may be distributed across a larger number.
Short serialized content for the web and 100% animated series may be presented in a package of up to 52 episodes.
Expenditures covered by CINA must be carried out within a maximum period of 24 months from the completion of the Colombia Filming Contract, extendable to 48 months for animation and video games.
The producer must present a risk management program regarding physical aspects, security, coexistence, and best practices on set, at their own exclusive expense.
The CPFC will set the total annual CINA quota and may establish maximum quotas per project.

Agreement number 140 of 2026 is effective from July 30, 2026, and the same edition publishes the consolidated text of the MAR with the incorporated modifications.

Session 144 and Agreement 139 of 2026

The same edition published Agreement number 139 of 2026, which collects the decisions of Session number 144 of the CPFC:

‘Celeb vagyok ments ki innen (I’m a Celebrity, Get Me Out of Here)’, by Paprika Productions KFT: COP $4,631,523,637.
‘Primera plana’, by Netflix Worldwide Entertainment, LLC: COP $13,285,848,153.
Extension of the maximum CINA value for ‘Sin senos sí hay paraíso 4’, by Telemundo Televisión Studios, LLC, initially approved in Session number 135, up to COP $18,532,096,489.
Modification of Article 2 of Agreement number 004 of 2013: the secretariat of the CPFC will be exercised by Proimágenes Colombia.

That agreement is effective from June 30, 2026, and was signed by Juan Sebastián Sánchez Dederle and secretary Silvia Echeverri Botero.

Impact for the sector

The approvals confirm the weight of the tax incentive as a tool for attracting filming and expenditure on audiovisual and logistical services in the country, with productions from international platforms such as Amazon, Netflix, and Telemundo. For the regions where these works are filmed, the mechanism translates into the hiring of technical personnel, hospitality, catering, and transportation, subject to the minimum expenditure and the deadlines set in the MAR. The extension of deadlines for animation and video games and the flexibility in the number of series episodes also expand the execution margin of the approved projects.

Source: Official Gazette, Edition 53,643, September 30, 2026, Section I, pp. 29-31 (official reference: Agreement number 140 of 2026 and Agreement number 139 of 2026).