|Benefit as a % of spend||30.00|
|Financial cap per production||10|
|Do I have to register/set up a company?||No|
|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|
- - When filming throughout spain, a 30% tax credit is available if at least 50% of a production's deduction base is spent locally. The incentive changes to 25% after the first EUR1 million spend.
The tax credit increases for productions that shoot in either the Canary Islands, Navarre or Basque County. The increased rates are as follows: 50% (40% over EUR1 million) for the Canary Islands, 40% for Navarre and 30% for Basque County.
For the Canary Islands and Navarre, the required deduction base rate changes to 100% and 25% respectively.