Benefit as a % of spend | 30.00 |
Financial cap per production | 10 |
Do I have to register/set up a company? | Yes |
Does foreign cast/crew paid in their home country/region qualify as expenditure? | No |
Do foreign cast/crew have to pay tax in the host country/state/region? | No |
Does travel to/from country/region qualify as expenditure? | Yes |
Can a production qualify for other national incentives such as cultural programmes if it qualifies for this incentive? | No |
Criteria to access the benefit | - - Minimum percentage of the film that must be shot in the region: 0.00%
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When will the benefit/incentive be received? | |
Additional incentives or advantages | - - The 30% base rate of 30% in the fist million euros and 25% for the rest of the expenditure is available to productions that shoot solely in mainland Spain and spend at least EUR1 million in the country, with a per-project cap of EUR10 million. The rate increases to 35% for productions that film in Navarre, and 50% for the Canary Islands, with the per-project cap also increasing to EUR5.4 million for the latter.
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