Incentives International Shootings
Spain offers tax incentives for international films and TV series which, in addition to the benefits offered by this country and its audiovisual industry, make it one of the most competitive destinations of the area.
The laws which regulate these incentives can change every year, so it is worth informing yourself of any aspects which have changed during the year you are applying for your production. The current applicable legislation in Spain is: Article 36.2 Law 27/2014 dated the 27th of November, on Corporation Tax. Rebates for investments in film and series audiovisual productions, live performances and musical shows.
In any case, these incentives are applicable to any Spanish producer registered on the Ministry of Culture and Sport’s Film Company Register in charge of the foreign production. This means that the “service company” takes responsibility of the executive production and carries out the all the tax procedures needed to opt for the tax rebate.
- The current incentive in Andalucía is 30% to 25%
General incentive: 30% Tax rebate of the first million Euros and 25% for the rest of the expenditure made in Spain
- Foreign production types: Feature length films, television series, animated films and documentaries.
- Maximum rebate limit: 10 million Euros.
- Beneficiaries: Spanish companies which are registered in the Film and Audio-visual Arts Institute’s register of audio-visual producers.
- Rebate base: eligible expenses produced in Spain.
- Eligible expenses: creative staff with a registered address in the country or in another European Union member state, up to a maximum of €100,000 per person/technical or complementary service.
- Minimum expense incurred in Spain: 1 million Euros, for pre-production and post-production expenses for animation and visual effects made in Spanish territory: 200.000 Euros
- Procedure: the refund must applied by the Spanish company, during the month of July of the year after the end of filming.
The law includes further details which are not listed here, so we recommend you to read Article 36.2 in its entirety and, in addition, the replies posted by the Spanish Tax Agency. (Some of these are featured in our Frequently Asked Questions section).