Spain: International Tax Credits


Type of incentiveTax Credit
Qualifying formats
  • - Feature film - fiction (theatrical)
  • - Feature film - documentary (theatrical)
  • - TV Film or TV series - fiction
  • - TV Film or TV series - documentary
Qualifying productions
  • - National productions
  • - Foreign productions


Benefit as a % of spend30.00
Financial cap per production10
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%
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.