"ACCESS TO A TAX EXEMPTION THROUGH THE GRANTING OF THE MINCAP SPONSORSHIP, FOR SHOWS MADE BY FOREIGN ARTISTS".

MINCAP GRANTS SPONSORSHIP TO INITIATIVES AND PROJECTS THAT ARE RELEVANT FOR THE CULTURAL DEVELOPMENT OF THE COUNTRY AND THAT HAVE RELATION TO THE VISUAL ARTS, THEATER, DANCE, MUSIC, AUDIOVISUAL, LITERATURE, CRAFTSMANSHIP, HERITAGE, CULTURE, CULTURE ARCHITECTURE AND DESIGN. OTHER TYPES OF SOCIAL MANIFESTATIONS ARE EXCLUDED FROM SPONSORING THIS SERVICE. THUS, EXEMPT RESOLUTION NO. 72 OF 2018, AMENDED IN ITS TIME, IN 2020 BY EXEMPT RESOLUTION NO. 230; BOTH OF MINCAP, ESTABLISHES THE CRITERIA THAT SHOULD BE CONSIDERED FOR THE GRANTING OF THE NECESSARY SPONSORSHIP TO ACCESS THE TAX EXEMPTION OF ARTICLE 12 LETTER E, NO. 1, LETTER A), OF DECREE LAW NO. 825, OF 1974, OF THE MINISTRY OF FINANCE, LAW ON TAX ON SALES AND SERVICES. FOR THESE PURPOSES AND IN THE CASE OF:

- SHOWS OR MEETINGS CARRIED OUT ONLY BY CHILEAN OR FOREIGN ARTISTS LIVING IN CHILE: THEY MUST PROVIDE THEIR QUALITY ARTISTIC, CULTURAL, THEATER, MUSICAL, POETIC, DANCE, SONG OR OTHER EQUIVALENT, ONLY THROUGH A REPORT OF THE ACCOUNT OF THE ACCOUNT ONLY FUNCTIONS AND ATTRIBUTIONS OF MINCAP CONTEMPLATED IN LAW NO. 21.045, WITH WHICH IT COLLABORATES OR COMPLEMENTS OR STIMULATES CULTURAL DEVELOPMENT, FREEDOM ARTISTIC CREATION OR PRESERVES AND INCREASES THE CULTURAL HERITAGE OF THE COUNTRY.

- SHOWS OR MEETINGS CARRIED OUT ONLY BY FOREIGN ARTISTS: THEY MUST PROVIDE THEIR ARTISTIC, CULTURAL, THEATER, MUSICAL, POETRY, DANCE, SONG OR OTHER EQUIVALENT REPORT, BY MEANS OF A REPORT FROM THE APPLICANT, WHICH PROVIDES A DOCUMENT RECORDS OF THE RESPECTIVE EMBASSY OR CONSULATE, AND THAT HAS A DOCUMENT OR BACKGROUND THAT SHOWS THAT IT IS PART OF A CULTURAL EXCHANGE OR EXTENSION PROGRAM OF ITS RESPECTIVE GOVERNMENT OR ACCOUNTS WITH THE SPONSORSHIP OF A FOREIGN AND TRAINING FOREIGN CULTURAL INSTITUTION.

- SHOWS OR MEETINGS CARRIED OUT BY A GROUP OF CHILEAN AND FOREIGN ARTISTS: THEY MUST PROVIDE THEIR QUALITY ARTISTIC, CULTURAL, THEATER, MUSICAL, POETIC, DANCE, SONG OR ANOTHER EQUIVALENT THROUGH A REPORT OF THE REQUESTED ACCEPTANCE. POINT 1; AND THAT IT PROVES THAT IT HAS A DOCUMENT OR BACKGROUND THAT PROVES THAT IT IS PART OF A CULTURAL EXCHANGE OR EXTENSION PROGRAM OF ITS RESPECTIVE GOVERNMENT OR THAT IT IS SPONSORED BY A FOREIGN CULTURAL INSTITUTION OF RECOGNIZED TRAJECTORY.

THE APPLICANT MUST UNDERTAKE AND GUARANTEE THAT THE SHOW OR MEETING WHICH THE SPONSOR REQUESTS, WILL NOT BE PRESENTED TOGETHER IN THE SAME PROGRAM, WITH ANOTHER SHOW THAT IS NOT EXEMPT FROM THE PAYMENT OF VALUE ADDED TAX - VAT. IN ADDITION, YOU MUST AGREE THAT THE SHOW WILL NOT BE PRESENTED IN PREMISES WHERE ALCOHOLIC BEVERAGES ARE SOLD OR TRANSFERRED TO ANY TITLE. NO SPONSORSHIPS WILL BE GIVEN TO SHOWS OR MEETINGS, IF IN THE PREMISES WHERE THEY ARE DEVELOPED OR PRESENTED, SPECIES ARE TRANSFERRED OR SERVICES ARE PROVIDED, TO ANY TITLE, THAT NORMALLY ARE AFFECTED TO THE VALUE-ADDED TAX AS A VALUE-ADDED OPERATION, AND WHICH IS NOT DEPOSITED. DIFFERENT FROM THE SERVICE BY ENTERING THE CORRESPONDING SHOW OR MEETING. IN THE RESPECTIVE SHOW OR MEETING, THE INSTITUTIONAL LOGOTYPE OF MINCAP WILL BE DISPLAYED, WHOSE MODEL WILL BE DELIVERED BY THE UNDERSECRETARIAT FOR CULTURES AND ARTS, ONCE THE EXEMPTION IS AUTHORIZED. SAID UNDERSECRETARIAT WILL SUPERVISE THE USE OF THE LOGO. MUSICAL CONCERTS AND EVENTS OF A MASSIVE CHARACTER - IN THE TERMS OF ARTICLE 16 OF LAW NO. 19.928, ON THE PROMOTION OF NATIONAL MUSIC - PERFORMED ONLY BY FOREIGN ARTISTS AND WHO WISH TO ACCEPT THIS ADDITION, THE PARTICIPATION, SHOULD BE ACCEPTED BY THIS ADDITION. AT LEAST A CHILEAN OPENING ARTIST. THE ARTIST OR ARTISTIC GROUP WHO EXECUTES AN ACT, SHOW OR MUSICAL SHOW AS A PREAMBLE OR ACCESSORY TO A LEADING MUSICAL SHOW, SHALL BE CONSIDERED BY OPENING ARTIST. FINALLY, THE PRECISE RESOLUTION THAT SHALL BE UNDERSTOOD THAT THEY HAVE ARTISTIC AND CULTURAL QUALITY, FOR THESE PURPOSES, THOSE SHOWS OR MEETINGS WHICH FOR THEIR CONTENT ARE RELATED TO THE POLICIES, PLANS AND PROGRAMS OF MINCAP. WITHIN THE CULTURAL SHOWS, THE AUDIOVISUAL EXHIBITIONS THAT COMPLY WITH SUCH CHARACTERISTICS WILL BE CONSIDERED. THE SPONSORSHIP WILL BE GRANTED TO THOSE SHOWS OR MEETINGS REFERRED TO ABOVE, BY MEANS OF A FOUNDED ADMINISTRATIVE ACT, WHEN THE CRITERIA AND REQUIREMENTS SET FORTH IN THIS RESOLUTION ARE MET.