Corp 219 final bundle: Mexican film and streaming production
The Corp 219 final bundle equips the team of a Mexican audiovisual production company —director, executive producer, cinematographer, gaffer, sound engineer, editor, colorist, talent— for daily operation under the EFOS framework before SAT, the article 226 LISR fiscal stimulus (EFICINE), and the tax compliance of streaming platforms. The kit ships with a branded crew uniform, a sector tax compliance technical manual, a talent KYC onboarding kit, a FIPS 140-2 encrypted USB staff backpack, and an STPC credential with a sealed QR code from the Dirección General de Cinematografía.
The Mexican audiovisual production company in 2026
The Mexican audiovisual industry generated MXN 38,000 million in 2025 per INEGI and employs more than 130,000 direct professionals. The sector includes film (feature, short, documentary), television (series, telenovelas, programs), streaming (series for Netflix, Amazon Prime, Disney+, Vix, Crunchyroll), advertising (spots, branded content), and digital content (YouTube, TikTok, podcasts). The growth of on-demand streaming has multiplied Mexican production for international platforms, with an 18% compound annual growth rate since 2020.
The article 226 LISR fiscal stimulus (EFICINE) lets taxpayers contribute up to 10% of their previous year's ISR to national film projects, receiving a 100% tax credit on the contributed amount. The production company receiving EFICINE stimulus must operate under the general regime, comply with the Comité Interinstitucional requirements, and file quarterly progress reports. The stimulus has stayed stable since its 2006 creation and has funded more than 700 Mexican feature films.
SAT supervises that production companies comply with CFDI 4.0 invoicing, ISR withholding on professional services for talent (actors, directors, writers), and absence from the EFOS list (Empresas que Facturan Operaciones Simuladas). A production company with revenues under MXN 5M per year may tax under RESICO with a simplified rate; those above that threshold tax under the general regime with progressive rates. Non-compliance triggers SAT observations and digital seal restrictions.
The Corp 219 final bundle ships crew uniforms, technical manuals, compliance tools, and professional credentials so the production company operates under EFICINE, SAT, and STPC without an extra learning curve. The crew uniform mirrors the company's visual identity and the set's professional vibe. The technical manual covers EFICINE, CFDI 4.0, ISR withholding on talent, EFOS compliance, streaming platform contracts, and intellectual property. The staff backpack includes an encrypted USB to safeguard project materials (script, rushes, final cuts).
Components of the Corp 219 final bundle
The bundle ships to the production team two weeks before the start of filming, before an STPC audit, or before signing a streaming platform contract.
Branded crew uniform
Set crew uniform with a bomber-style jacket with embroidered production company logo and crew number on the back, a dry-fit tee with silkscreened logo, cargo pants with multiple pockets, logo cap, technical socks, foldable waterproof jacket, and steel-toe slip-resistant industrial boots. Black or dark gray per the brand book. Sizes CH through 3XL in female and unisex cuts. Each uniform ships in a reusable cloth bag with the team member's name tag, crew number, and role.
EFICINE and CFDI 4.0 technical manual
A 240-page full-color printed manual covering the STPC (Secretaría del Trabajo y Previsión Social) framework for production companies, article 226 LISR (EFICINE) with Comité Interinstitucional requirements, CFDI 4.0 with ISR withholding on talent (professional services), EFOS compliance before SAT, streaming platform contracts (Netflix, Amazon Prime, Disney+), intellectual property under the Ley Federal del Derecho de Autor, international co-production contracts under USMCA, and practical fiscal compliance cases. 2026 edition with the latest reforms to the Ley Federal del Derecho de Autor and EFICINE.
Talent KYC onboarding kit
Talent onboarding manual (actors, directors, writers) with biometric identity verification, Politically Exposed Persons (PEP) and sanction list lookup, talent RFC validation against SAT, professional services contract with image and IP assignment clause, MLS double-tax treaty residency certificate for foreign talent, royalty and copyright handling, and practical compliance cases. Ships on a FIPS 140-2 level 3 encrypted USB.
Staff backpack with encrypted USB
Ballistic-nylon technical backpack with padded laptop and external hard drive compartment, hidden pocket with FIPS 140-2 level 3 encrypted USB to safeguard the script, rushes, and final cuts, letter-size notepad, technical pen, set LED flashlight, 20,000 mAh power bank, antibacterial gel, reusable bottle, crew badge with STPC-sealed QR code, and DC-3 constancia for the team's fiscal compliance training. The pack complies with LFPDPPP by not carrying talent data.
Invoicing the bundle to the production company
The Corp 219 final bundle invoices under CFDI USO G03 (general expenses) with line-level breakdown. The deduction runs under article 27 LISR as a strictly indispensable expense in production operations. For production companies under RESICO, the deduction runs under the same article as long as the spend ties to the audiovisual production business purpose.
The crew uniform invoices under E48 (work equipment) or H89 (merchandise not elsewhere classified) depending on the piece. The technical manual invoices under H87 (training) or P01 (to define). The KYC kit invoices under E46 (product not elsewhere classified) as technical material. The backpack and encrypted USB invoice under E48 (work equipment) or H89 (merchandise not elsewhere classified). The DC-3 constancia appends to the training file. The factura carries line-level unit value, 16% IVA, and total.
For production companies with filming in different states, material and equipment shipments use Carta Porte 3.0 when goods cross state borders. For deliveries within the same city, the shipment uses the simplified Carta Porte or skips Carta Porte when the shipment is under 5,000 MXN. A production company with a foreign streaming platform contract invoices with the foreign trade complement when billing a client with a foreign RFC.
A production company running an annual uniform and training program issues one factura per production. The factura itemizes by role (director, producer, cinematographer, gaffer, sound engineer, editor, talent), date, number of staff trained, and individual amount. Deductibility runs under the same article 27 LISR regardless of frequency. The supporting documentation includes the crew list signed by production, the DC-3 training constancia, and the project's fiscal compliance report.
STPC, SAT and the production company compliance stack
STPC supervises that production companies comply with the Ley Federal del Trabajo and talent contracts (actors, directors, writers). The company must have written contracts, respect work shifts (maximum 8 daily hours on set), pay overtime at double or triple as applicable, and respect talent intellectual property rights. Non-compliance triggers fines from 50,000 to 500,000 MXN and joint liability before IMSS.
SAT supervises that the production company complies with CFDI 4.0 invoicing and ISR withholding on professional services for talent. The company must withhold 10% ISR on national talent when the payment exceeds 5,000 MXN, issue CFDI with retention key 02 (professional services), and file monthly withholding statements. Non-compliance triggers SAT observations, digital seal restrictions, and possible inclusion in the EFOS list.
PROFECO enforces consumer protection under the Ley Federal de Protección al Consumidor on final consumer services (cinema ticket sales, DVD sales, on-demand streaming). Non-compliance triggers fines from 300,000 to 3,000,000 MXN plus adverse media coverage. A streaming platform operates under the digital service regime per article 29 LIVA and must withhold IVA on the consumer when applicable.
The production team is the first line of defense against SAT and STPC observations. The Corp 219 final training covers CFDI 4.0, ISR withholding on talent, EFOS compliance, streaming platform contracts, intellectual property, and fiscal compliance. A production company that invests in training cuts SAT observations by 50 to 70% and improves project profitability.
Pricing, MOQ, lead times
Pricing in MXN before 16% IVA. The base Corp 219 final bundle starts at 2,400 MXN per unit from MOQ 20 kits. The standard bundle with premium uniform and full KYC kit starts at 4,500 MXN per unit from MOQ 12 kits. The premium bundle with high-cut crew uniform and technical backpack with top-tier encrypted USB starts at 8,500 MXN per unit from MOQ 6 kits. Production companies with more than 5 productions per year qualify for a preferred pricing tier with 22% off the base price.
Lead times run 14 to 18 business days for basic kits and 22 to 30 business days for premium kits with personalized uniform and serial-attached encrypted USB. Delivery coordinates with production management two weeks before the start of filming or before signing a streaming platform contract. For deliveries in CDMX, Guadalajara, and Monterrey, delivery runs 2 to 4 business days. For deliveries in remote locations (Baja California, Oaxaca, Chiapas), delivery uses specialty courier with 5 to 12 business days in transit.
For production companies with international operations (the case of co-productions with US, Spanish, or Argentine production companies), we ship a bilingual edition with OSHA compliance for the crew that crosses the border. Delivery to the overseas corporate uses DHL Express Worldwide international courier with 0% IVA and the foreign trade complement. Transit time runs 3 to 5 business days across North America.
FAQ — Corp 219 final bundle
Does the crew uniform meet STPC work shift requirements?
Yes. The crew uniform is designed for shifts of up to 12 hours in variable conditions (cold, heat, rain, dust). The bomber jacket with light insulation, the dry-fit tee with antibacterial treatment, the cargo pants with multiple pockets for small equipment, and the steel-toe slip-resistant boots meet NOM-009-STPS-2011 on set safety. For outdoor shoots, we ship an edition with waterproof jacket and UV-protection cap. Each uniform ships in a reusable cloth bag with the team member's name tag, crew number, and role.
Is the DC-3 constancia valid for fiscal training?
Yes. The DC-3 constancia documents the training for STPS and acts as supporting evidence in SAT audits. For production companies with an annual training program, the DC-3 also deducts under article 27 LISR as training expense and under article 40 LISR as a pre-operating expense of the company. The training carries a one-year validity and is renewed annually. The bilingual edition meets the requirement for international co-production teams.
Can the team be trained virtually?
Yes. Fiscal training runs in person (16 hours in a production company classroom) or virtually synchronous (16 hours via Zoom or Teams with hands-on CFDI 4.0 drills). The virtual edition includes the same materials and the same DC-3 constancia. The advantage of virtual is that the crew does not leave the set during filming. The downside is that hands-on CFDI drills collapse into simulations.
How does multi-set production invoicing work?
For production companies with sets in several states, fiscal training invoices with CFDI 4.0 using the services operation key when the trainer travels to deliver it. Material shipments across locations use Carta Porte 3.0. The material factura attaches to the production company's fiscal file. Deductibility runs under article 27 LISR as fiscal training expense.
Do you ship a co-production edition?
Yes. For international co-productions with US, Spanish, or Argentine production companies, we ship a kit with bilingual Spanish-English uniform and OSHA compliance, KYC kit with international talent verification, backpack with encrypted USB for multi-format materials, and DC-3 constancia specific to co-productions. Invoicing uses the same CFDI 4.0 and the deduction runs under the same article 27 LISR. Training adds 24 hours and covers USMCA co-production requirements.
Do you include POP material and signage?
Yes. The Corp 219 final bundle ships printable POP material (set safety posters, bilingual signage, banners, equipment and vehicle stickers) per STPC. For production companies with their own design, we provide editable templates in AI, PDF, and PNG. For production companies without an in-house design team, our design crew adapts the corporate visual identity to the regulatory framework with a differentiated quote.