Spain 🇪🇸

Spain offers a comprehensive array of tax incentives to attract both national and international film and audiovisual productions. Below is a detailed breakdown of the incentives:

1. Spain Filming Incentives - Tax Deductions

Tax Deductions:

Spain provides tax deductions on Corporate Tax for investments in film productions, audiovisual series, and live performances.

2. Film Incentives Breakdown

National Productions and Co-Productions:

Deduction Rates:

• 30% for the first €1 million of the deduction base.
• 25% for the excess amount.

Deduction Base:

• Total production cost plus expenses for obtaining copies, advertising, and promotion (limited to 40% of the production cost).

Territorial Requirement:

• At least 50% of the deduction base must correspond to expenses incurred in Spain.

Deduction Cap:

• €20 million per production.
• For audiovisual series: €10 million per episode.

International Productions:

Deduction Rates:

• 30% for the first €1 million of qualifying expenses.
• 25% for the remaining expenses.

Qualifying Expenses:

• Costs incurred in Spain related to:
  • Creative personnel residing in Spain or the European Economic Area.
  • Expenses from technical industries and other suppliers.

Minimum Expenditure:

• €1 million in Spain.
• €200,000 for animation projects.

Deduction Cap:

• €20 million per production.
• For audiovisual series: €10 million per episode.

3. Filming Incentives Terms and Conditions

National Productions and Co-Productions:

• Certificates Required:
  • Obtain nationality and cultural certificates.
• Archiving Obligations:
  • Deliver a copy of the production to the Filmoteca Española or an officially recognized film library in an Autonomous Community.
• Deduction and Subsidy Limits:
  • The combined amount of the deduction and subsidies must not exceed 50% of the production cost, with higher limits for certain productions.

International Productions:

• Certificates Required:
  • Obtain a cultural certificate.
• Credit Acknowledgment:
  • Include a specific reference in the final credits acknowledging the tax incentive and any collaborating Spanish entities.
• Promotional Material:
  • Authorize the use of the title and promotional material for the production.
• Deduction Base Limit:
  • The deduction base may not exceed 80% of the total production cost.

4. Governing Body for the Incentive

Instituto de la Cinematografía y de las Artes Audiovisuales (ICAA):

• The ICAA, under the Ministry of Culture and Sport, oversees the administration of these tax incentives.

5. Filming Incentive Application Process

1. Registration:

• Producers must be registered in the Administrative Registry of Film Companies of the ICAA.

2. Application for Certificates:

• Apply for the necessary nationality and cultural certificates.

3. Production:

• Ensure that the production meets the territorial spending requirements and other specified conditions.

4. Submission:

• Deliver a copy of the production to the appropriate film archive.

5. Tax Filing:

• Apply the tax deduction in the Corporate Tax return, ensuring that the combined amount of deductions and subsidies does not exceed the specified limits.

For detailed guidelines and application forms, consult the official ICAA website or contact them directly for assistance.