We would like to inform all interested parties that 50% of the automatic allocation of the Portuguese Cash Rebate (2020) was reached, in accordance with the No. 7 of the Article 8 of the Administrative Rule No. 490/2018, September 28th, taken into account the approved amounts until this date.
Consequently, all applications for the Portuguese Cash Rebate granted by ICA, I.P. will be considered accordingly to the allocation rules provided by the No. 8 of the mentioned Article.
2. The application must be accompanied by the following documents:
a) Administrative documents:
i) Solemn declaration in which the applicant declares it is not covered by the disqualification conditions, namely:
- Have properly organised accounting in accordance with the accounting standards and other legal provisions in force for the relevant business sector;
- Are not subject to determination of their taxable profits by indirect methods;
- Are not declared insolvent by court decision, or in the process of liquidation, dissolution or winding-up, or subject to any measure preventing disposal of assets or in any analogous situation or have such procespending, except where they are covered by an insolvency plan under the legislation in force;
- Are not subject to a pending recovery order following a decision by the European Commission that has declared State aid received unlawful and incompatible with the internal market;
ii) Copyright assignment agreements or permissions by copyright holders;
iii) Contract with the director or directors;
iv) Co-production contract or contracts, where applicable;
v) Contract between the foreign producer and the local executive producer, in the case of a foreign production;
vi) Budget and forecast expenditure breakdown by producer, territory and budget line;
vii) Identification, including indication of nationality, of the tax domicile and the estimated amount of fees or payments to be received by authors, producers, actors and technicians and all professionals and companies to be hired in Portugal and whose participation has an impact on the project score;
viii) Project financing plan;
ix) Contracts or decisions certifying the financing obtained and forecast;
x) Distribution or diffusion plan and respective contracts if these exist.
b) Documents relating to the project content:
i) Script;
ii) Treatment, in the case of documentaries;
iii) Notes of intention or explanations by the director and or producer;
iv) Additional technical or artistic explanations relevant to the evaluation of the project, where necessary.
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