Spain film tax incentive

What Spain actually pays

A credit that pays out in cash when it exceeds what you owe the state. Close to a rebate for most independent productions.

New to the mechanics? Tax credit vs rebate vs grant and What counts as qualified spend.

What qualifies

International (36.2): €1M min Spanish spend (€200K animation/VFX), min total cost €2M, base ≤80% of cost, ICAA cultural certificate, executive producer in ICAA registry. Domestic (36.1): ≥50% of base spent in Spain + nationality & cultural certificates. Aid intensity ≤50% of production cost.

• Animation
• Documentary
• Scripted TV
• Feature Film
• Post-Production

City, county & regional programs

Local incentives that can stack on top of the state program — but each defines its own qualified spend, caps and residency rules, so their rates can't simply be added to the state percentage. Worth a call before you count on one.

• Canary Islands Foreign Production Tax Credit

  54% of the first EUR 1,000,000 of qualifying spend where total aid intensity does not exceed 50% of eligible costs (EU Regulation 651/2014, Article 54), otherwise 50% of the first EUR 1,000,000; 45% of qualifying spend above EUR 1,000,000. Qualifying spend is spend in the Canary Islands on creative personnel tax resident in Spain or an EEA state, plus technical industries and other suppliers. VFX-only services with under EUR 1,000,000 of spend earn 54%, capped at the EU de minimis ceiling. [basis: qualified-spend]

  Minimum spend: EUR 1,000,000 of qualifying spend under Article 36.2 LIS; for animation, more than EUR 200,000 spent in the Canary Islands

  45%–54%

• Bizkaia Audiovisual Production Tax Credit

  The rate depends on the share of the credit base spent in Bizkaia: 60% if above 50%, 50% if between 35% and 50%, 40% if above 20% and below 35%, and 35% otherwise. Works shot entirely in Basque (Euskera) add 10 points. The base is production cost plus copies and publicity borne by the producer; when an executive producer claims for a non-resident producer, the base is only the production cost that executive producer bears. [basis: qualified-spend]

  Minimum spend: No statutory minimum spend

  35%–70%

• Gipuzkoa Audiovisual Production Tax Credit

  60% if more than 50% of the credit base is spent in the Basque Country; 50% if between 35% and 50%; no credit below 35%. Works whose only original version is in Basque (Euskera) add 10 points. The base is production cost plus copies and publicity borne by the producer; when an executive producer claims for a non-resident producer, the base is only the production cost that executive producer bears. [basis: qualified-spend]

  Minimum spend: No statutory minimum amount; at least 35% of the credit base must be spent in the Basque Country

  50%–70%

• Alava Audiovisual Production Tax Credit

  60% if more than 50% of the credit base is spent in the Basque Country; 50% if between 35% and 50%; no credit below 35%. Works whose only original version is in Basque (Euskera) add 10 points. The base is production cost plus copies and publicity borne by the producer; when an executive producer claims for a non-resident producer, the base is only the production cost that executive producer bears. [basis: qualified-spend]

  Minimum spend: No statutory minimum amount; at least 35% of the credit base must be spent in the Basque Country

  50%–70%

• Navarre Foreign Production Tax Credit (Article 65.2 LFIS)

  35% of qualifying spend in Navarre: creative personnel tax resident in Spain or an EEA state (capped at EUR 50,000 per person), plus technical industries, other suppliers, transport, lodging and meals needed for the production. The credit base may not exceed 80% of the total cost of the work. [basis: qualified-spend]

  Minimum spend: No minimum amount; at least one week of interior or exterior shooting in Navarre unless a shorter period is justified

  35%

Grants & funds

Grant funds and fellowships available to productions here, including national programs. Awarded competitively rather than earned on spend.

• Spain Production Tax Credit for Spanish Productions (Article 36.1 LIS)

  30% of the first EUR 1,000,000 of the credit base and 25% above that. The base is the total production cost plus copies and publicity borne by the producer (those two capped together at 40% of production cost), less subsidies received; at least 50% of the base must be spent in Spain. In a co-production each co-producer's amounts follow its share. [basis: qualified-spend]

  Minimum spend: No minimum amount; at least 50% of the credit base must be spent in Spain

  30%

How to apply

Contract a Spanish production service company registered in the ICAA Administrative Registry of Film and Audiovisual Companies. Obtain the ICAA cultural certificate (not required for the VFX-only track), credit the incentive and the Spanish authorities and locations in the end titles, and authorize promotional use of the title and location material. The service company claims the credit on its corporate income tax return (Form 200) and requests payment of any excess over tax due under Article 39.3 LIS.

Common questions

What is the Spain film tax incentive rate?

Spain offers 25% to 30% on qualified in-state spend through the Spain Foreign Production Tax Credit (Article 36.2 LIS). It is a refundable credit. A credit that pays out in cash when it exceeds what you owe the state. Close to a rebate for most independent productions.

What is the minimum spend for the Spain film incentive?

EUR 1,000,000 of qualifying spend in Spain; EUR 200,000 for animation. VFX-only services below EUR 1,000,000 qualify under the separate 30% de minimis track.. Falling under the minimum is a total loss of the benefit, not a partial one — it is worth confirming the threshold before locking a budget.

Are there city or county film incentives in Spain?

Yes — Canary Islands Foreign Production Tax Credit, Bizkaia Audiovisual Production Tax Credit, Gipuzkoa Audiovisual Production Tax Credit, Alava Audiovisual Production Tax Credit, Navarre Foreign Production Tax Credit (Article 65.2 LFIS). Local programs generally stack on top of the state incentive but define their own qualified spend, caps and rules, so their rates can't simply be added to the state percentage.

Is the Spain film incentive transferable or refundable?

Refundable — the excess over your state tax liability is paid out in cash.

Verify before you budget. These figures come from our own incentives database and each shows when it was last reviewed — but programs change between funding cycles and legislative sessions. Confirm with the film office, or ask us, before a number goes into a budget.