OBS_VALUE: Producers or co-producers  who carry out film or audiovisual investment projects duly approved by the Foreign Trade Promoter of Costa Rica (Procomer ) can access tax benefits and incentives. To benefit from the special regime, the projects needs to be carried out in Costa Rica (article 3), however, persons benefiting from this program, as described in article 4 are natural and juridical persons domiciled outside Costa Rica who work as producers or coproducers in partnership with local ones.