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Shooting in Spain mob

The attractiveness of Spain for foreign film and television productions stems, not just from its internationally recognized great professionals, unbeatable sceneries and excellent natural and weather conditions, but also from a new tax framework that greatly improves the system of incentives for the film industry.

(Please, download the most updated information about tax incentives for Shooting in Spain at the end of this page).


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

TAX DEDUCTIONS FOR FOREIGN PRODUCTIONS

NATIONAL DEDUCTION

National deduction: 30% – 25%

  1. 30% for the first million euros of the base for the deduction.
  2. 25% on anything over this amount.

Base for the deduction:

  1. Expenses for creative staff (with tax residence in Spain or in another EU member state) to a limit of 100,000 euros per person.
  2. Expenses deriving from technical industries and other providers.

Requirements*:

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


REGIONAL DEDUCTIONS

Canary Islands: 50% – 45%

Base for the deduction:

Requirements*:

(*) 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*:

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

Shooting in Spain1

TAX CREDITS FOR SPANISH PRODUCTIONS

NATIONAL DEDUCTION

National deduction: 30% – 25%

  1. 30% for the first million euros of the base for the deduction.
  2. 25% on anything over this amount.

Base for the deduction:

  1. 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*:

More information: investinspain@icex.es
 


REGIONAL DEDUCTIONS

Canary Islands: 50% – 45%

Base for the deduction:

Requirements*:

(*) 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:

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

Requirements & limits*:

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

 

Basque Country: 30%

Deduction base:

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

Requirements & limits*: 

 *Producers must be registered with the REC (Registro de empresas cinematográficas or Registry of Filmnmaking Companies) of the Ministry of Education, Culture and Sport.

Download Tax Incentives for Shooting in Spain  Download Spanish Frames Nov 2018