MEXICO

All goods and services used in a production destined to be exported and projected in movie theatres or television are susceptible to the return of the VAT, including but not limited to:

Wardrobe, make-up, location fees, props, set decoration, crew and equipment transportation services to/from location (air, ground, sea), accommodation, film equipment (camera, lighting grip, etc.), catering (specialized in film or restaurants), animal rental, etc. The above goods and services are considered for export when provided by Mexican residents to non-Mexican residents living abroad.