Tax Shelter

This table shows, by calendar year: the number of framework agreements registered for audiovisual and stage works; the amount of investment; the number of checks and corrections carried out by the Tax Shelter unit of the General Tax Administration. A framework agreement is an agreement between an investor (that satisfies the conditions) and an approved production company in which the investor undertakes to invest a certain amount in an audiovisual work or a stage work. In return, the investor obtains a temporary tax exemption. The Tax Shelter cell then checks whether all the conditions are met and issues the Tax Shelter certificate. The provisional exemption is then transformed into a definitive exemption. The tax value of the Tax Shelter certificate determines the final exemption. Therefore, when the tax value is reduced, the definitive exemption is less significant and the investor has to pay additional tax. Example (coefficients applicable for the years concerned: 356% and 172%): Investment: €100 Provisional exemption: €356 (€100 x 356%) Theoretical tax value of the certificate corresponding to an investment of €100: €206.98 Theoretical definitive exemption: €356 (€206.98 x 172%) Tax value of the certificate after inspection: €180 Amount of the tax value rejected: €26.98 Definitive exemption after inspection: €309.60 (€180 x 172%) Tax supplement: The increase in the amount of the tax value rejected in 2021 is mainly due to: a file for which we refused all the certificates for fourteen projects (total amount of €24 601 465.66); three cases for which: we were unable to issue any certificates for two films which were not completed; we refused all the certificates for a film (total amount of 4.265.800,00 €). Legend: N/B = data not available.本表格按自然年度列示了三类统计数据：视听及舞台作品框架协议（framework agreement）的注册数量、投资总额，以及总税务局（General Tax Administration）下属税收庇护部门（Tax Shelter unit）开展的核查与更正次数。 框架协议指满足资质条件的投资者与获批制作公司签订的协议，投资者承诺向视听作品或舞台作品投入特定金额，以此获取临时性税收豁免。随后税收庇护部门将核查全部条件是否达标，并出具税收庇护证书（Tax Shelter certificate）。临时性税收豁免将转换为最终豁免额度，税收庇护证书的计税价值决定了最终豁免的实际金额。因此，当计税价值下调时，最终豁免额度将相应缩减，投资者需补缴额外税款。 示例（相关年度适用系数为356%与172%）： 投资金额：100欧元 临时性豁免额度：356欧元（100欧元×356%） 对应100欧元投资的证书理论计税价值：206.98欧元 理论最终豁免额度：356欧元（206.98欧元×172%） 核查后证书计税价值：180欧元 核减的计税价值总额：26.98欧元 核查后最终豁免额度：309.60欧元（180欧元×172%） 税款补缴额： 2021年核减计税价值金额的增长主要源于以下情形： 1. 单宗案件：驳回14个项目的全部证书申请，涉及总金额24601465.66欧元； 2. 三起案件：其中两起涉及未完成制作的影片，无法出具任何证书；另一起案件的影片被驳回全部证书申请，涉及总金额4265800.00欧元。 图例：N/B = 数据不可用。