Laws and Regulations
The main legal basis of the ICA’s action is the national Film Law: Law nr. 55/2012 of September 6, on establishing the principles of State action for fostering, developing and protecting film art and cinematographic and audiovisual activities, modified by Law nr 28/2014, of May 19 (consolidated English version here).
Law nr. 55/2012 establishes the main principles and aims of national film and independent audiovisual policy, including the basic framework of grant programmes and measures and includes provisions on levies and investment obligations.
Decree-Law nr. 124/20132, of August 30, is the implementing regulation of the Film Law, as it sets out the main rules governing the ICA’s grant programmes, the investment obligations applying to broadcasters, distributors, VoD operators and exhibitors and ancillary measures, such as the companies and works registries.
The ICA’s funding programmes are further regulated by the General Regulation on the Financial Support Programmes (here, in Portuguese only) and by specific guidelines for each support line (in Portuguese only).
The legal basis of the recently established tax incentive for film production is the new article 59-E of the Tax Benefits Act (EBF), added by the Decree-Law nr 22/2017, of 22nd of February.
The film tax incentive is managed by the ICA and the Tax and Customs Authority.