Regulatory part

Cinematographic or audiovisual works belonging to the animation genre that score at least 36 points, including at least 9 points for the “Dramatic Content” group, are deemed to meet the condition set out in b of 1 of II of article 220 quaterdecies of the French General Tax Code.

For the “Dramatic content” group, a maximum of 20 points are awarded as follows: 1° A maximum of 3 points will be awarded to the “Setting” sub-group, allocated in turn as follows: a) At least one of the action’s main settings is in France, a French-speaking country or a place with a European aesthetic: 3 points; b) Or at least 50% of the action takes place in an undeterminable location:…

For the “Nationality of creators and creative collaborators” group, a maximum of 23 points are allocated as follows: 1° One of the authors from the following list: director, scriptwriter: 2 points; 2° At least one of the music composers: 1 point; 3° At least one of the artistic creators of characters and/or sets: 2 points; 4° At least one of the producers (natural persons): 2 points; 5° At least one…

Points relating to creators and creative collaborators are only awarded if the creators and creative collaborators are either French nationals or nationals of a Member State of the European Union, a State party to the Agreement on the European Economic Area, a State party to the European Convention on Cinematographic Co-production of the Council of Europe, or a European third State with which the Union or the European Community has…

For the “Creative Infrastructure” group, a maximum of 31 points are allocated as follows: 1° At least 50% of the costs relating to storyboarding and/or the creation of sets and animation and/or 3D previsualisation are paid for by service providers established in France: 1 point; 2° At least 50% of the expenditure relating to the design of the characters is made by service providers established in France: 1 point; 3°…