Mecanismo de Dedução 70% sem Garantia de Destinação em Taxa de Streaming (PL Streaming)

Definition

Proposed PL do Streaming sets Condecine tax at 3% (gross revenue) for streaming platforms and 0.8% for big techs (YouTube, Meta). Current language allows platforms to deduct up to 70% of tax liability if they invest directly in audiovisual production or acquire rights to works by independent Brazilian producers. Critics argue this gives platforms de facto veto power over which cultural projects get funded, and the 70% deduction may not flow to actual creators but rather to large production companies (e.g., O2 Films, Paris Filmes) that align with platform algorithms.

Why This Matters

The Pitch: Brazilian independent filmmakers, musicians, and artists lose R$ 40–80 million annually in potential direct grants because 70% of streaming Condecine revenue (instead of flowing to a cultural fund) is captured by platforms' own investment decisions. A platform earning R$ 1 billion in Brazil owes ~R$ 30 million in Condecine (3% gross). Instead of R$ 21 million (70%) going to a centralized cultural fund, it goes to whatever content the platform decides is 'Brazilian' – typically commercial dramas and stand-up specials, not emerging artists.

Affected Stakeholders

Cineastas independentes, Roteiristas freelance, Produtoras pequenas/médias, Artistas de música independente, Diretores de curtametragem

Related Business Risks