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SAY

To the NEW AUDIOVISUAL

INCENTIVES in Spain

30% -25%

30% for the first million euros of deductible expenses, 25% for the rest of the expenses in Spain.

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The incentive is capped at € 10,000,000

50% -45%

50% deduction on the first million eligible expenditure and 45% on the rest expenses in the Canaries

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The incentive is capped at € 18,000,000 *

requirements

  • Production companies or service companies whose tax domicile is in Spain and are registered in the Film and Audiovisual Arts Institute (ICAA) and have executed a foreign film.

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  • Minimum expenditure of € 1 million except for animation and postproduction which must be at least € 200,000.

  • Deduction amount combined with other benefts must not exceed 50% of production costs

National Level
Canary islands