P.R. Laws tit. 23, § 11003
(a) A person may obtain a grant in connection with a film project provided that:
(1) The production and/or postproduction is carried out in whole or in part in Puerto Rico;
(2) the film project is intended for airing, commercial distribution or exhibition to the general public outside of Puerto Rico by any means and media, except for the film projects listed in clauses (1)—(3) of subsection (b) of this section, which may be intended for airing, commercial distribution or exhibition in Puerto Rico. Any film project, other than film projects listed in clauses (1)—(3) of subsection (b) of this section, whose airing, distribution or exhibition outside of Puerto Rico is considered incidental or minimal, and/or which is intended for use in Puerto Rico, shall cause the film project to fail to comply with the terms of this clause at the discretion of the Secretary of Development, and
(3) Puerto Rico production expenditures shall be at least fifty thousand dollars ($50,000); Provided, That in the case of a film project described in clauses (2) and (3) of subsection (b), Puerto Rico production expenditures shall be at least twenty-five thousand dollars ($25,000); and in the case of a film project, as described in Section 4(b)(9) of this Act, Puerto Rico production expenditures shall be at least twenty-five thousand dollars ($25,000).
(b) For purposes of this chapter, the term “film project” means:
(1) Feature length films.
(2) Short films.
(3) Documentaries.
(4) Television series, miniseries, and television programs similar in nature, including pilot episodes;
(5) Music videos.
(6) National and international commercials, including campaigns consisting of various advertisements, provided, that all of the campaign advertisements are included under a single contract or purchase order with aggregate Puerto Rico production expenditures of at least one hundred thousand dollars ($100,000), which individually meet all other requirements established in this chapter, except for the minimum expenditures set forth in subsection (a)(3) of this section, and any other requirement as established by the Secretary of Development through regulation or circular letter.
(7) Video games.
(8) Recorded live performances.
(9) Original soundtrack and dubbing recordings for any of the above.
(10) Television programs, including but not limited to reality shows, talk shows, news programs, game-shows as well as entertainment, comedy children’s and variety programming.
(11) The postproduction of one or several film projects listed above, provided, that all film projects are included under a single contract or purchase order with aggregate Puerto Rico production expenditures of at least one hundred thousand dollars ($100,000), which individually meet all other requirements established in this chapter, except for the minimum expenditures set forth in subsection (a)(3) of this section, and any other requirement as established by the Secretary of Development through regulation or circular letter.
(c) A film project does not include any of the following:
(1) A production that includes pornographic material;
(2) a production that primarily consists of religious or political advertising;
(3) a radio program;
(4) a production intended primarily to market a product or service other than a commercial pursuant to subsection (b)(6);
(5) a production with the primary purpose of raising funds;
(6) a production intended primarily for employee training or in-house corporate advertising or other similar production, or
(7) any other project as determined by the Secretary of Development through regulations or circular letter.
History —Mar. 4, 2011, No. 27, § 4.1; July 13, 2012, No. 140, § 4; May 19, 2015, No. 69, § 3.