Cinema put to the AI test: who would fund a film if they didn’t know how it was made?
Artificial intelligence complicates the verification of costs and rights in production. At Futura 2026, the discussion will focus on incentives, contracts and traceability: how to document who did what – a question that also applies to video games.
A producer knows how much a scene cost. However, they may not know exactly how it was made. A rejuvenated face, a corrected voice, a reconstructed background: the result appears on screen, whilst the workflow remains within a supplier’s software. When rights, contracts and tax credits depend on that workflow, the issue has a direct impact on the film’s accounts.
This is the starting point for attempting to study and manage the impact of AI in one of the cultural industries most exposed to artificial intelligence and most vulnerable. During the two-day Futura 2026 event – dedicated to the audiovisual sector and held in Rome on 28 and 29 October – we witnessed a phenomenon that is, to some extent, unfolding across all markets where entertainment content is produced, from video games to publishing. In the case of the big and small screen, however, there is an additional complication.
Over the last fourteen months, the situation has changed three times. Since 2 August 2026, the transparency requirement under Article 50 of the AI Act has been in force. Since 30 September, Legislative Decree 160/2026 on civil and criminal liability in the use of artificial intelligence has been in force. The Ministry of Culture has set out in writing what must be included in contracts with authors and performers in order not to lose the tax credit. And a bill on voice, image and artistic performance has been tabled in Parliament.
The tax credit, which is one of the main sources of funding for this industry, allows companies to offset tax and social security liabilities with a credit calculated on the basis of eligible costs. It is a key component of a production project’s financial balance. However, it was established before these technologies were integrated into workflows. ‘If certain expenses are excluded,’ explained Benedetto Habib (Partner, Indiana Production Spa), ‘it alters the financial basis on which the producer has built the project.’ Uncertainty regarding the use of AI can thus trickle up from the post-production department all the way to the decision-makers responsible for financing the film. cinema.cultura.gov.it
It should be made clear that the use of artificial intelligence does not automatically result in the loss of the incentive, as Elena Giacone, a senior official at the Ministry of Culture, emphasised. The decree excludes AI costs relating to the creative and artistic contributions of the subject matter, screenplay, direction and lead actors, whilst allowing for AI used in special effects relating to the latter. It also requires, on pain of forfeiture, that the parts of the work or the production stages in which AI has been used be declared in the opening or closing credits. It is therefore one thing to determine which expenses contribute to the calculation of the tax credit; it is quite another to comply with the obligations necessary to retain it.


