Spain: Domestic 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


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