Shooting in Spain

Spain offers a very attractive economic and cultural framework for foreign productions. The internationally renowned professionals and the diversity of our locations, reinforced by the new tax framework that substantially improves the incentive system, make Spain a benchmark for international audiovisual.

Tax rebates and tax credits for cinematographic feature films and fiction series

TAX DEDUCTIONS FOR FOREIGN PRODUCTIONS

NATIONAL DEDUCTION

Percentage deduction in Spain: 30%

30% for the first million euros of the base for the deduction.

25% on anything over this amount.

Base for the deduction:

Expenses for creative staff (with tax residence in Spain or in another EU member state) to a limit of 100,000 euros per person.

Expenses deriving from technical industries and other providers.

Requirements:

• The expenses disbursed in Spanish territory must be at least 1 million euros.
• The amount of the deduction may not exceed 10 million euros for expenses disbursed in Spanish territory.
• However, the limit is 200,000 euros for pre-production and post-production costs in the case of animation and visual effects created in Spanish territory.
• When combined with the rest of the subsidies perceived by the taxpayer, the amount of this deduction may not exceed 50% of the costs of the production.
• Producers must be registered with the REC (Registro de empresas cinematográficas or Registry of Filmnmaking Companies) of the Ministry of Culture and Sport.

More information: investinspain@icex.es; coordinacion@spainfilmcommission.org

 SPECIAL REGIONAL INCENTIVES

Canary Islands: 50%

Base for the deduction:

Deduction of up to 50% for the first million, and 45% for the remaining amount.

Requirements:

• The expenses disbursed in Canary Islands’ territory must be at least 1 million euros, except for animation and post-production, for which the minimum is 200,000 euros.
• The amount of the deduction may not exceed 18 million euros in the case of expenses disbursed in the Canary Islands (*).
• Producers (Service) with tax residence in the Canary Islands.
• The total costs of the production must be at least 2 million euros.
• When combined with the rest of the subsidies perceived by the taxpayer, the amount of this deduction may not exceed 50% of the costs of the production.
• Producers must be registered with the REC (Registro de empresas cinematográficas or Registry of Filmnmaking Companies) of the Ministry of Culture and Sport.
• (*) Pending publication through subsequent legislative modifications.

More information: invest@proexca.es; grancanariafilm@spegc.org; film@webtenerife.com; film@grancanaria.com; coordinacion@lapalmafilmcommission.com

Navarre: 35%

Requirements & limits:

• A minimum of at least one week’s filming in Navarre.
• Application of deduction without quota limit.
• Application deadline if not enough quota: 15 years.
• The case of a service company with fiscal residence in the region of Navarra, delivering services international producers.
• The amount of the deduction, together with the other aid received by the taxpayer, may not exceed 50% of the cost of the production.
• Producers must be registered with the REC (Registro de empresas cinematográficas or Registry of Filmnmaking Companies) of the Ministry of Culture and Sport.

More information: info@sodena.com; filmcommission@navarra.es

TAX CREDITS FOR SPANISH PRODUCTIONS

NATIONAL DEDUCTION

Percentage deduction in Spain: 30%

30% for the first million euros of the base for the deduction.

25% on anything over this amount.

Base for the deduction:

The base will be considered the total cost of the production, plus expenses for obtaining copies, and the producer’s publicity and promotion costs to a limit of 40% of the cost of production for both.

Requirements:

• At least 50% of the base for the deduction must correspond to expenses disbursed in Spanish territory.
• The amount of this deduction cannot exceed 10 million euros
• The production must obtain the corresponding certificate of nationality and a certificate to accredit its cultural status as a Spanish project, issued by the ICAA or by the corresponding body in the autonomous region with competence in this area.
• A new copy must be deposited in the Filmoteca Española (Spanish Film Archive) or the cinematographic library officially recognised by the pertinent regional government.
• When combined with the rest of the subsidies perceived by the taxpayer, the deduction cannot exceed 50% of the production costs, except in certain cases when it may be up to 85%.
• Producers must be registered with the REC (Registro de empresas cinematográficas or Registry of Filmnmaking Companies) of the Ministry of Culture and Sport.

More information: investinspain@icex.es

SPECIAL REGIONAL INCENTIVES

Canary Islands: 50%

Base for the deduction:

Deduction of up to 50% for the first million, and 45% for the remaining amount.

Requirements:

• The amount of the deduction may not exceed 18 million euros in the case of productions made in the Canary Islands (*).
• The production company must engage local professionals, and be entered in the Canary Islands film companies register.
• It must comply with the requirements for obtaining Spanish nationality and the classification of a Canary Islands’ project.
• Producers must be registered with the REC (Registro de empresas cinematográficas or Registry of Filmnmaking Companies) of the Ministry of Culture and Sport.
• (*) Pending publication through subsequent legislative modifications

More information: invest@proexca.es; grancanariafilm@spegc.org; film@webtenerife.com; film@grancanaria.com; coordinacion@lapalmafilmcommission.com

Navarre: 35%

Deduction base:

Total production + prints + marketing costs expend by the producer.

Requirements & limits:

• At least 25% of the deduction base must correspond to expenses done in Navarre.
• Application of deduction without quota limit.
• The amount of the deduction, together with the other aid received, may not exceed 50% of the production cost.
• Producers must be registered with the REC (Registro de empresas cinematográficas or Registry of Filmnmaking Companies) of the Ministry of Culture and Sport.

More information: info@sodena.com; filmcommission@navarra.es

Basque Country: 30%

Deduction base:

Total production + prints + marketing costs expend by the producer.

Requirements & limits:

• Application of deduction without quota limit.
• The amount of the deduction, together with the other aid received, may not exceed 50% of the production cost.
• Producers must be registered with the REC (Registro de empresas cinematográficas or Registry of Filmnmaking Companies) of the Ministry of Culture and Sport.

Source：AudioVisualSpain