Tax Incentives
Production incentives
Andalusia is one of the most competitive destinations in Europe, not only because of its locations, but also due to its strong framework of tax incentives.
Spain offers a system of direct tax rebates which, combined with the strength of our local industry, ensures maximum return for film, television and performing arts projects.
International Productions
Andalusia offers highly competitive tax incentives for foreign feature films and television series. Under Article 36.2 of Law 27/2014, the incentive consists of a direct tax deduction for expenses incurred within Spanish territory.
These incentives are available exclusively through a Spanish production services company registered with the ICAA Register of Audiovisual Companies. This company is responsible for carrying out the production and managing the procedures required to obtain the tax deduction.
Basic Information
General Incentives
30% – 25% Tax Rebate
Foreign production types
Feature length films, tele vision series, animated films and documentaries.
Beneficiaries
Producers registered in the Registry of Cinematographic Companies of the Institute of Cinematography and Audiovisual Arts of Spain.
Minimum expense incurred in Spain
€ 1 million / € 200.000 for pre-production and post-production expenses for animation and VFX made in Spanish territory.
Maximum rebate limit
20 million euros for feature films and 10 million euros for TV series (per episode)
Eligible expenses
The expenses of creative staff, with tax residence in Spain or in a member state of the European Economic Area, and the expenses derived from the use of technical industries and other suppliers.
National Shoots and Co-Productions
Spanish productions and international co-productions may benefit from the tax deductions established under Article 36.1 of Law 27/2014. These investments are commonly structured through an Economic Interest Grouping (EIG).
Basic Information
Tax Deduction
30% on the first €1 million and 25% on the remaining amount.
Deduction Base
Total production costs, plus expenses related to copies, advertising and promotion (the latter capped at 40% of the production cost).
Territorial Requirement
At least 50% of the deduction base must correspond to expenses incurred in Spain.
Maximum Cap
€20 million per production (€10 million per episode for television series).
Aid Intensity Limits (Accumulation of State Aid)
As a general rule, the deduction may not exceed 50% of the production cost. However, this limit increases in the following cases:
85% — Short films.
80% — First feature films (budget below €1.5 million), productions directed by persons with disabilities, or productions filmed in co-official languages.
75% — Productions directed exclusively by women, documentaries, or animation projects (budget below €2.5 million).
60% — International co-productions with Ibero-American countries.
