An optically variable security element, for security papers, value documents and other data carriers, includes a single or multilayer central body having opposing first and second main surfaces, an arrangement of microlenses on the first main surface of the central body, the microlenses having a refractive effect defining a focal plane, a laser-sensitive recording layer arranged on the second main surface of the central body, a mask layer arranged between the arrangement of microlenses and the laser-sensitive recording layer and outside of the focal plane of the microlenses, and a plurality of micromarks produced in the laser-sensitive recording layer by the action of laser radiation, each micromark being associated with a microlens and being visible when the security element is viewed through the associated microlens. The mask layer comprises a macroscopic gap region that is in register with the plurality of micromarks.