Deduction for cultural investments

We have solid professional experience in all types of operations in the film, audiovisual and performing arts culture business, which has enabled us to gain in-depth knowledge of how it works and to build up an extensive network of contacts within the sector.

How does it work?

  • The producer sells his excess tax and can finish financing his project.
  • The tax investor has a secure return, whatever happens. He takes no risk in the project: he enters without risk, only with the tax part.
  • Every year you can have tax deductions with new projects, from ETL Nexum we take care of everything.


  • The production company recovers a large part of its investment in the project.
  • The financier obtains the repayment of the loan made and the financial return of a deduction in his corporate tax liability.

Who is it aimed at?


  • Large and small audiovisual production companies

  • Dance, theatre, music festivals, concerts and more.

  • You get financing with no repayment required

  • No disbursements

  • Legal certainty

  • You will keep all rights to the production.


  • Companies and Individuals carrying out a business activity

  • You will get a tax deduction of 120% on the contribution made.

  • You will obtain financing with no need for repayment.

  • You will reduce your tax burden

  • Tax advantages in corporate income tax


Tax advisor