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Efiartes is a fiscal incentive established in 2017 in article 190 of the income tax law, coordinated by the ministry of culture and the ministry of finance and public credit (shcp), through the national institute of fine arts and literature (inbal), for investment projects in the production of visual arts (efiartes visuales); dance (efidanza); music (efimusica); national theater (efiteatro); and edition and publication of national literary works (efilibro). the program works as a fiscal stimulus to support artistic creation and production, consisting of applying a tax credit for the amount contributed by an income tax (isr) taxpayer to an investment project. efiartes allows the private sector (individuals and companies) to contribute with resources to an investment project and decrease the amount of payment of their taxes. the amount of the contribution to the corresponding investment project can be up to a maximum of 2 million pesos per taxpayer and artistic project, or up to 10% of the taxpayer's isr in the immediately preceding year.