19° quinquies : Tax reduction granted for the capital financing of cinematographic or audiovisual works

1. Taxpayers domiciled in France within the meaning of Article 4 B benefit from a tax reduction in respect of cash subscriptions, made between 1 January 2006 and 31 December 2023, to the initial capital or capital increases of companies defined in Article 238 bis HE. The benefit of the tax reduction is subject to approval of the company’s capital by the minister responsible for the budget. 2. The tax…