{"id":5397,"date":"2024-09-13T09:06:42","date_gmt":"2024-09-13T07:06:42","guid":{"rendered":"https:\/\/sfc.com\/shooting-in-spain\/tax-incentives\/"},"modified":"2026-02-06T14:15:16","modified_gmt":"2026-02-06T13:15:16","slug":"tax-incentives","status":"publish","type":"page","link":"https:\/\/spainfilmcommission.com\/en\/shooting-in-spain\/tax-incentives\/","title":{"rendered":"Tax Incentives"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"5397\" class=\"elementor elementor-5397 elementor-3101\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a5de4cd e-con-full e-flex e-con e-parent\" data-id=\"a5de4cd\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0b668a6 elementor-invisible elementor-widget elementor-widget-image\" data-id=\"0b668a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;}\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"277\" height=\"161\" src=\"https:\/\/spainfilmcommission.com\/wp-content\/uploads\/2024\/09\/SPC-SECUNDARIOCLAIM_BLANCO-2.png\" class=\"attachment-full size-full wp-image-832\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-de3d02c e-flex e-con-boxed e-con e-parent\" data-id=\"de3d02c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8df0713 elementor-widget__width-initial elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"8df0713\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Spanish productions and international co-productions in Spain may be entitled to tax deductions.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7d52ec1 elementor-widget elementor-widget-image\" data-id=\"7d52ec1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"89\" height=\"44\" src=\"https:\/\/spainfilmcommission.com\/wp-content\/uploads\/2024\/09\/Vector-1.png\" class=\"attachment-large size-large wp-image-706\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eff12b6 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"eff12b6\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Spain<br>The most competitive destination<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-965b6b2 e-con-full e-flex e-con e-child\" data-id=\"965b6b2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-77b3935 e-con-full e-flex e-con e-child\" data-id=\"77b3935\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-31f6a27 e-con-full e-flex e-con e-child\" data-id=\"31f6a27\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fcbdb11 elementor-widget__width-initial elementor-widget elementor-widget-image\" data-id=\"fcbdb11\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"97\" height=\"132\" src=\"https:\/\/spainfilmcommission.com\/wp-content\/uploads\/2024\/09\/Vector-6.png\" class=\"attachment-full size-full wp-image-3143\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ade5c0c e-con-full e-flex e-con e-child\" data-id=\"ade5c0c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-09c304b elementor-widget elementor-widget-heading\" data-id=\"09c304b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">Domestic productions and co-productions<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-98f1067 elementor-widget__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"98f1067\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Investments in Spanish productions of feature films, short films and fiction, animation or documentary series.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2535db4 e-con-full borde-superior e-flex e-con e-child\" data-id=\"2535db4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9450937 elementor-widget__width-initial elementor-widget elementor-widget-image\" data-id=\"9450937\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"21\" height=\"6\" src=\"https:\/\/spainfilmcommission.com\/wp-content\/uploads\/2024\/09\/Design.png\" class=\"attachment-full size-full wp-image-3122\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-41600e5 e-con-full e-flex e-con e-child\" data-id=\"41600e5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bd3640d elementor-widget elementor-widget-heading\" data-id=\"bd3640d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">Beneficiaries<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d4ba46f elementor-widget__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"d4ba46f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The producer and the financial contributor.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-db3166c e-con-full e-flex e-con e-child\" data-id=\"db3166c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b8bf4f0 elementor-widget__width-initial elementor-widget elementor-widget-image\" data-id=\"b8bf4f0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"21\" height=\"6\" src=\"https:\/\/spainfilmcommission.com\/wp-content\/uploads\/2024\/09\/Design.png\" class=\"attachment-full size-full wp-image-3122\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-baeab9b e-con-full e-flex e-con e-child\" data-id=\"baeab9b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-586ad2b elementor-widget elementor-widget-heading\" data-id=\"586ad2b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">Basis of deduction<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bdf010b elementor-widget__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"bdf010b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Total cost of the production + expenses for obtaining copies and advertising and promotion expenses,<\/span> <span style=\"font-weight: 400;\">both limited to 40% of the total cost of the production.<\/span><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c32714c e-con-full e-flex e-con e-child\" data-id=\"c32714c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-18714d1 elementor-widget__width-initial elementor-widget elementor-widget-image\" data-id=\"18714d1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"21\" height=\"6\" src=\"https:\/\/spainfilmcommission.com\/wp-content\/uploads\/2024\/09\/Design.png\" class=\"attachment-full size-full wp-image-3122\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2e4579e e-con-full e-flex e-con e-child\" data-id=\"2e4579e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d25601c elementor-widget elementor-widget-heading\" data-id=\"d25601c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">Territoriality<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c845226 elementor-widget__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"c845226\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>At least 50% of the deduction base must be expenses incurred in Spanish territory.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-91b498f e-con-full e-flex e-con e-child\" data-id=\"91b498f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a417d62 elementor-widget__width-initial elementor-widget elementor-widget-image\" data-id=\"a417d62\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"21\" height=\"6\" src=\"https:\/\/spainfilmcommission.com\/wp-content\/uploads\/2024\/09\/Design.png\" class=\"attachment-full size-full wp-image-3122\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0d163e7 e-con-full e-flex e-con e-child\" data-id=\"0d163e7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-15d8d77 elementor-widget elementor-widget-heading\" data-id=\"15d8d77\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">Requirements<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-79f1e4c elementor-widget__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"79f1e4c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Obtaining nationality and<\/span> <span style=\"font-weight: 400;\">culturality <\/span><span style=\"font-weight: 400;\">certificates<\/span>.<br \/><span style=\"font-weight: 400;\">Deliver a copy of the production to the Filmoteca Espa\u00f1ola or its Autonomous Community.<\/span><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f5bb2aa e-con-full e-flex e-con e-child\" data-id=\"f5bb2aa\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-28c270e elementor-widget__width-initial elementor-widget elementor-widget-image\" data-id=\"28c270e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"21\" height=\"6\" src=\"https:\/\/spainfilmcommission.com\/wp-content\/uploads\/2024\/09\/Design.png\" class=\"attachment-full size-full wp-image-3122\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-537e250 e-con-full e-flex e-con e-child\" data-id=\"537e250\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2aefb4a elementor-widget elementor-widget-heading\" data-id=\"2aefb4a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">Coproductions<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e37efb3 elementor-widget__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"e37efb3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Amounts determined for each producer based on their percentage of participation.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-300de89 e-con-full e-flex e-con e-child\" data-id=\"300de89\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b08697d elementor-widget__width-initial elementor-widget elementor-widget-image\" data-id=\"b08697d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"21\" height=\"6\" src=\"https:\/\/spainfilmcommission.com\/wp-content\/uploads\/2024\/09\/Design.png\" class=\"attachment-full size-full wp-image-3122\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1bff3f3 e-con-full e-flex e-con e-child\" data-id=\"1bff3f3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6750af9 elementor-widget elementor-widget-heading\" data-id=\"6750af9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">Limits<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8f8091e elementor-widget__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"8f8091e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Deduction + subsidies may not exceed 50% of the production cost (higher in certain productions). <\/span><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3519e40 elementor-widget elementor-widget-text-editor\" data-id=\"3519e40\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li><strong>CANARY ISLANDS<\/strong>: Up to 54-50% of the first million and 45% of the remaining costs.<\/li><li><strong>NAVARRA<\/strong>: <a href=\"https:\/\/www.navarrafilmindustry.com\/es\/ven-a-navarra\/incentivo-fiscal-audiovisual-en-navarra\/\">Up to 50% of the first five million of the deduction base.<\/a><\/li><li><strong>BIZKAIA<\/strong>: Up to 60%.<\/li><li><strong>GIPUZKOA<\/strong>: Up to 60%.<\/li><li><strong>ARABA<\/strong>: Up to 60 %.<\/li><\/ul><p>These percentages will be applied provided that the requirements demanded by the local administration are met.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a5187e0 elementor-widget elementor-widget-text-editor\" data-id=\"a5187e0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>DEDUCTION CAP:<br \/><strong>\u20ac20 M PER PRODUCTION \/ \u20ac10 M PER SERIES EPISODE.<\/strong><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c3629de e-con-full e-flex e-con e-child\" data-id=\"c3629de\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-99f1910 elementor-widget elementor-widget-text-editor\" data-id=\"99f1910\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>TAX DEDUCTION<br \/><strong>30 % ON THE FIRST MILLION<br \/>AND 25% FOR THE REMAINING EXPENSES<\/strong><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-da2f151 e-con-full e-flex e-con e-child\" data-id=\"da2f151\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-d076504 e-con-full e-flex e-con e-child\" data-id=\"d076504\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d8dbe5a elementor-widget__width-initial elementor-widget elementor-widget-image\" data-id=\"d8dbe5a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"96\" height=\"134\" src=\"https:\/\/spainfilmcommission.com\/wp-content\/uploads\/2024\/09\/Vector-7.png\" class=\"attachment-full size-full wp-image-3145\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-51b2bab e-con-full e-flex e-con e-child\" data-id=\"51b2bab\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6a438fc elementor-widget elementor-widget-heading\" data-id=\"6a438fc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">International productions<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e056e3b elementor-widget__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"e056e3b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Expenses incurred in Spanish national territory for the execution of a foreign production of feature films, short films and audiovisual series of fiction, animation or documentary.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-cb8f7a8 e-con-full borde-superior e-flex e-con e-child\" data-id=\"cb8f7a8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cdd141c elementor-widget__width-initial elementor-widget elementor-widget-image\" data-id=\"cdd141c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"21\" height=\"6\" src=\"https:\/\/spainfilmcommission.com\/wp-content\/uploads\/2024\/09\/Design.png\" class=\"attachment-full size-full wp-image-3122\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-29e11a5 e-con-full e-flex e-con e-child\" data-id=\"29e11a5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-341345a elementor-widget elementor-widget-heading\" data-id=\"341345a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">Beneficiaries<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b65e355 elementor-widget__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"b65e355\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Producers registered in the Administrative Registry of Film Companies of the ICAA who are in charge of foreign productions.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9598802 e-con-full e-flex e-con e-child\" data-id=\"9598802\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-615e4e8 elementor-widget__width-initial elementor-widget elementor-widget-image\" data-id=\"615e4e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"21\" height=\"6\" src=\"https:\/\/spainfilmcommission.com\/wp-content\/uploads\/2024\/09\/Design.png\" class=\"attachment-full size-full wp-image-3122\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b291928 e-con-full e-flex e-con e-child\" data-id=\"b291928\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7531fb4 elementor-widget elementor-widget-heading\" data-id=\"7531fb4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">Basis of deduction<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9f155eb elementor-widget__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"9f155eb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">The following <\/span><span style=\"font-weight: 400;\">production <\/span><span style=\"font-weight: 400;\">expenses <\/span><span style=\"font-weight: 400;\">incurred <\/span><span style=\"font-weight: 400;\">in Spanish territory.<\/span><br \/><span style=\"font-weight: 400;\">Expenses of creative personnel residing in Spain or in a Member State of the European Economic Area.<\/span><br \/><span style=\"font-weight: 400;\">Expenses derived from technical industries and other suppliers.<\/span><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5bf9536 e-con-full e-flex e-con e-child\" data-id=\"5bf9536\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e3273e4 elementor-widget__width-initial elementor-widget elementor-widget-image\" data-id=\"e3273e4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"21\" height=\"6\" src=\"https:\/\/spainfilmcommission.com\/wp-content\/uploads\/2024\/09\/Design.png\" class=\"attachment-full size-full wp-image-3122\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b5c49a1 e-con-full e-flex e-con e-child\" data-id=\"b5c49a1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-19e5ed7 elementor-widget elementor-widget-heading\" data-id=\"19e5ed7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">Requirements<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c0f1b3f elementor-widget__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"c0f1b3f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Certificate of Culturality, mention in final credits<\/span> <span style=\"font-weight: 400;\">and authorization for the use and\/or delivery<\/span> <span style=\"font-weight: 400;\">of promotional material.<\/span> <\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b3c2ac7 e-con-full e-flex e-con e-child\" data-id=\"b3c2ac7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fd88f51 elementor-widget__width-initial elementor-widget elementor-widget-image\" data-id=\"fd88f51\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"21\" height=\"6\" src=\"https:\/\/spainfilmcommission.com\/wp-content\/uploads\/2024\/09\/Design.png\" class=\"attachment-full size-full wp-image-3122\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f206917 e-con-full e-flex e-con e-child\" data-id=\"f206917\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0fff2a0 elementor-widget elementor-widget-heading\" data-id=\"0fff2a0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">Limits<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3c23678 elementor-widget__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"3c23678\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">The minimum expenditure<\/span> <span style=\"font-weight: 400;\">in Spanish territory must be \u20ac1M and \u20ac200,000 in the case of animation.<\/span><br \/><span style=\"font-weight: 400;\">Application of the de minimis rule in certain cases (always consult with a professional about the requirements and limits to the aid granted).<\/span><br \/><span style=\"font-weight: 400;\">Minimum production cost: 2 M\u20ac.<\/span><br \/><span style=\"font-weight: 400;\">The basis for the deduction may not exceed 80% of the total production cost.<\/span><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9a4410c elementor-widget elementor-widget-text-editor\" data-id=\"9a4410c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li><strong>CANARY ISLANDS<\/strong>: Up to 54-50 % of the first million and 45 % of the remaining costs.<\/li><li><strong>NAVARRA<\/strong>: Up to 35% of the expenses incurred in the Navarra region.<\/li><li><strong>BIZKAIA<\/strong>: Up to 60%.<\/li><li><strong>GIPUZKOA<\/strong>: Up to 60%.<\/li><li><strong>ARABA<\/strong>: Up to 60 %.<\/li><\/ul><p>These percentages will be applied provided that the requirements demanded by the local administration are met.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c860cd2 elementor-widget elementor-widget-text-editor\" data-id=\"c860cd2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Spain Film Commission recommends seeking professional advice prior to production<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a5a612a elementor-widget elementor-widget-spacer\" data-id=\"a5a612a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9c1b229 elementor-widget elementor-widget-image\" data-id=\"9c1b229\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"89\" height=\"44\" src=\"https:\/\/spainfilmcommission.com\/wp-content\/uploads\/2024\/09\/Vector-1.png\" class=\"attachment-large size-large wp-image-706\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ad657c7 elementor-hidden-desktop elementor-hidden-tablet elementor-widget elementor-widget-spacer\" data-id=\"ad657c7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-717fd73 e-con-full e-flex e-con e-child\" data-id=\"717fd73\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f0b1985 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"f0b1985\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Downloads<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9fa0f2d e-con-full e-flex e-con e-child\" data-id=\"9fa0f2d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0ba7570 elementor-position-left elementor-vertical-align-middle elementor-widget elementor-widget-image-box\" data-id=\"0ba7570\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><img loading=\"lazy\" decoding=\"async\" width=\"30\" height=\"30\" src=\"https:\/\/spainfilmcommission.com\/wp-content\/uploads\/2024\/09\/Icon.png\" class=\"attachment-full size-full wp-image-3108\" alt=\"\" \/><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\">Guide to tax incentives for audiovisual productions in Spain<\/h3><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1a390b1 elementor-widget elementor-widget-button\" data-id=\"1a390b1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.shootinginspain.info\/wp-content\/uploads\/2025\/06\/ENG-Manual-on-tax-incentives-for-audiovisual-productions-in-Spain.docx.pdf\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Download<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-17bba9a e-con-full e-flex e-con e-child\" data-id=\"17bba9a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-eb8c248 elementor-position-left elementor-vertical-align-middle elementor-widget elementor-widget-image-box\" data-id=\"eb8c248\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><img loading=\"lazy\" decoding=\"async\" width=\"30\" height=\"30\" src=\"https:\/\/spainfilmcommission.com\/wp-content\/uploads\/2024\/09\/Icon.png\" class=\"attachment-full size-full wp-image-3108\" alt=\"\" \/><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\">TAX INCENTIVES FOR THE AUDIOVISUAL SECTOR IN SPAIN<\/h3><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-28be7af elementor-widget elementor-widget-button\" data-id=\"28be7af\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/spainaudiovisualhub.mineco.gob.es\/content\/dam\/seteleco-hub-audiovisual\/resources\/pdf\/210222_Presentaci%C3%B3n%20Incentivos%20Fiscales_vf.pdf\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Download<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-fd715d5 e-con-full e-flex e-con e-parent\" data-id=\"fd715d5\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Spanish productions and international co-productions in Spain may be entitled to tax deductions. SpainThe most competitive destination Domestic productions and co-productions Investments in Spanish productions of feature films, short films [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":4873,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-5397","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Tax incentives in Spain. Deductions and conditions for filming<\/title>\n<meta name=\"description\" content=\"Get up to a 30% deduction on the first \u20ac1 million and 25% on the rest. Refund cap of up to \u20ac20M per production. 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