DIAN, through Ruling 86554 of 2025, specified that lodging, food and transportation services, when directly linked to the making of film, television and audiovisual content productions destined abroad, are considered part of the production logistics.

Consequently, they are exempt from VAT in accordance with item 2 of Article 1.3.1.11.3 of Decree 1625 of 2016 and subsection c. of Article 481 of the Tax Code and its paragraph.

This pronouncement marks a turn compared to the position that had been applied, where such services were treated as taxable operations. Now it is recognized that they are indispensable for the development of audiovisual productions, and fall into the category of export of services.

This represents a significant advance for the industry, since it strengthens the competitiveness of Colombia as a regional production center and helps optimize the costs of both national and international projects.