Overview: Foreign productions can benefit from a tax rebate on eligible expenditures incurred in Spain.

Rebate Rates: 30% on the first €1 million of qualifying expenditure. 25% on the excess over €1 million.

Caps: Maximum deduction of €10 million per production. For series, up to €10 million per episode.

Minimum Spend: €1 million in Spain. €200,000 for animation and VFX projects.

Eligible Expenditures: Costs related to creative personnel who are tax residents in Spain or another EEA country. Expenses from using Spanish technical industries and other local suppliers.

Additional Requirements: The production must obtain a certificate accrediting its cultural status. Final credits should reference the tax incentive and acknowledge the collaboration of relevant Spanish authorities and film commissions. Rights holders must authorize the use of the work's title and related press materials that highlight specific Spanish locations

Application: The Spanish production company must apply for the rebate during the month of July following the end of filming.

Overview: Spanish productions are eligible for tax credits based on their investment in film and audiovisual projects.

Credit Rates: 30% on the first €1 million of the deduction base. 25% on the amount exceeding €1 million.

Caps: The total amount of the incentives applied cannot exceed 50% of the production cost.

Eligible Expenditures: Total production costs. Costs of copies, advertising, and promotion by the producer, up to 40% of the production costs.

Territorial Requirement: At least 50% of the deduction base must correspond to expenses incurred in Spanish territory.

Additional Requirements:

The production must obtain a certificate of Spanish nationality and a cultural certificate.

The final credits must include a specific reference to having benefited from the tax incentive and acknowledge the collaboration of Spanish authorities and film commissions.

Rights holders must authorize the use of the work's title and related press materials that highlight specific Spanish locations.

Application: Producers must be registered in the Administrative Registry of Film Companies of the ICAA and ensure compliance with all requirements to qualify for the tax credit.

Tax Rebate for International Productions

Rebate Rate: Up to 50% of eligible expenditure.

Caps: Maximum deduction of €18 million per production.

Minimum Spend: €1 million in the Canary Islands. €200,000 for animation projects.

Eligible Expenditures: Expenses related to creative personnel who are tax residents in Spain or another EEA country. Costs from using technical industries and other suppliers within the Canary Islands.

Additional Requirements: The production must obtain a certificate accrediting its cultural status. Final credits should reference the tax incentive and acknowledge the collaboration of relevant Spanish authorities and film commissions.

Rights holders must authorize the use of the work's title and related press materials that highlight specific locations in the Canary Islands.

Application: Producers must be registered in the Administrative Registry of Film Companies of the ICAA and ensure compliance with all requirements to qualify for the tax rebate.

Tax Credit for Productions

Credit Rates: 35% for general productions. 40% for animation and difficult works.

Caps: Maximum deduction of €5 million per production, with no quota limit.

Territorial Requirement: At least 40% of the deduction base must correspond to expenses incurred in Navarre.

Eligible Expenditures: Expenses related to creative personnel who are tax residents in Spain or another EEA country. Costs from using technical industries and other suppliers within Navarre.

Additional Requirements: The production must obtain a certificate accrediting its cultural status. Final credits should reference the tax incentive and acknowledge the Sources