Incentives for Filming
Spanish productions and international co-productions may benefit from corporate tax deductions once they have obtained the certificates of Spanish nationality and cultural interest issued by the ICAA, and a copy has been deposited with the Spanish Film Archive or with a film archive officially recognized by an Autonomous Community.
Spanish productions and international co-productions may qualify for corporate tax deductions once they have obtained the certificates of Spanish nationality and cultural interest issued by the ICAA (Institute of Cinematography and Audiovisual Arts), and deposited a copy with the Spanish Film Archive or with a film archive officially recognized by an Autonomous Community.
The regulations on tax incentives for filming in Spain are set out in the Law 27/2014, of 27 November, on Corporate Income Tax. Tax deduction for investments in film productions, audiovisual series, and live performances of performing and musical arts
