Cash Rebate PUA2, B Line

National productions

Cash rebate of eligible costs incurred by activities for the development of national projects.

Committed to boosting this highly promising sector, the government of Uruguay is introducing a package of incentives to encourage the development of national contents.

This benefit is applicable to Uruguayan companies duly registered and with permanent legal domicile in Uruguay with, at least, six months of activity.

To be eligible for the program, applicants have to pass the qualification process and meet the minimum spending thresholds. This program operates on a first-come, first-served basis until the funds for the given testing period are depleted.

Submitted projects shall belong to one of these two categories

Amounts in UY Pesos before taxes
  Maximum amount of support by ANDE
Amount of the project between UY Pesos 345,000 and 690,000 UYU 345.000
Amount of the project over UY Pesos 690,000 UYU 690.000

The program is managed by A.N.D.E. Reimbursements are available for all types of audiovisual contents including -but not limited to- feature films, short films, videoclips, animations, documentaries, TV productions and series for all types of media distribution services such as TV, OTT, theatrical releases, etc.

Upon submission of the project, the reimbursement shall be payable once it has received the positive verification of the final audit report on production or on the stage of work covered by the support.

All costs associated to development activities categorized as eligible by the Technical Committee may be accepted. To wit:

  • Acquisition of rights or options of a previously registered work, adaptation and/or script

  • Direction and executive production fees under process, corresponding to Uruguayan persons or foreigners residing in Uruguay.

  • Additional technical staff fees corresponding to Uruguayan persons or foreigners residing in Uruguay.

  • Fees corresponding to research, main locations scouting in Uruguay and primary casting.

  • Consultancy and tutorials: consultancy fees, script doctoring, tutoring or production. This item may be provided by foreign individuals or companies, when duly justified.

  • Accommodation, travel and transport costs associated to development activities. This item may be provided by foreign individuals or companies, when duly justified.

  • Technical production costs associated to development activities, such as: rental of equipment and technical production materials in Uruguay; purchase of materials of exclusive use, essential for the research and development activities and that shall be spent during the execution of the project.

  • Presentation costs: graphic design, translations, printing and/or courier services provided by national citizens.