Spanish productions and international co-productions are eligible for corporate tax deductions. The requirements are to obtain the certificate of Spanish nationality and cultural interest issued by the ICAA (Spanish Institute of Cinematography and Visual Arts) and to submit a copy of the production at the Spanish Film Archive (Filmoteca Española) or any other official film archive in an Autonomous Community.
Spain offers tax incentives for international films and television series which position our country as one of the most competitive shooting destinations in the area. Additionally, filming here can leverage the known virtues and merits of our country and our robust audiovisual industry,
The regulations on tax incentives for filming in Spain are set out in Law 27/2014 on Corporate Income Tax, dated 27th November 2014 stating the available tax deductions for investments in film productions, audiovisual series as well as performing arts and musical performances. The most recent modification of that law has been carried out on the 5th May 2020 raising the percentage to 30% and setting the tax rebate for both domestic and international film shoots to 10 million.