Film Rebate in Spain - Incentives & Tax Rebates


25%-38% Tax Rebate throughout Spain
45%-50% Tax Rebate in The Canary Islands

Spain Promotes New ‘Up-To-70%’ Tax Incentive for Foreign And National Productions

Spain offers a variety of incentives and tax rebates for film production, making it an attractive location for filmmakers and production companies. These incentives are designed to encourage the growth of the film industry and attract investment to the country.

One of the main incentives for film production in Spain is the tax rebate program, which allows eligible productions to receive a rebate on their Spanish taxes. The rebate amount varies depending on the type and budget of the project but can be as high as 25% of eligible expenses incurred in Spain. To be eligible for the tax rebate, productions must meet certain requirements, such as a minimum spend in Spain, and the use of Spanish talent and resources.

Another incentive for film production in Spain is the National Film and Audiovisual Arts Institute (ICAA) funding program. The ICAA provides funding for a range of film projects, including feature films, short films, documentaries, and animation, with a focus on supporting the development of Spanish talent and content.

Spain also offers a supportive film infrastructure, with a range of world-class facilities and services available to productions. From studio space to post-production facilities, Spain has everything you need to produce top-quality film content.

So if you’re considering filming in Spain, be sure to explore all the incentives and tax rebates available to maximize your investment and ensure the success of your project.

MINIMUM SPEND

Minimum spend in the territory is 1 million euros (with a total budget of at least 2M€ and a base of rebate not to exceed 80% of total production cost)

ELIGIBLE PRODUCTIONS

Eligible productions are feature length films or other audiovisual works including television films and series and documentaries

ELIGIBLE EXPENSES

Eligible expenses are broad and include technical crew/services as well as complementary vendors/services with a maximum of 100.000€ per person for creative personnel (who can be Spanish or EU domiciled to qualify)

REBATE AMOUNT

Film Rebate amount is 30%/50% (Canary Islands) on first million euros and 25%/45% (Canary Islands) thereon

REBATE LIMIT

Film Rebate limit is 10 million euros/18 million euros (Canary Islands) for each production

REBATE APPLICATION

As the rebate must be applied for by the local service company, we handle all processing for you.

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