Film Tax Incentives in Spain

A guide for international productions: requirements, tax territories and how to access them with a local partner.

Spain offers foreign audiovisual productions a corporate income tax deduction on spend incurred on Spanish soil. It is claimed by a Spanish producer registered with the ICAA that executes the production, and it requires a cultural certificate. The Canary Islands, Navarra and the Basque Country have their own regimes.

Guide for international productions: requirements, tax territories and how to access them with a local partner

Film Tax Incentives in Spain: Quick Summary

If you are considering shooting in Spain, these are the basics of the tax deduction for foreign productions. They are the points producers usually ask about in a first conversation: what it is, who applies for it, what the requirements are and which limits apply. Each point is explained in more detail below.

Question	Answer
What it is	Corporate income tax deduction for foreign productions shot in Spain (Article 36.2 of Law 27/2014)
Who applies	A producer registered in the ICAA’s Registry of Film and Audiovisual Companies that executes the production
General rate	30% of the first €1 million of the deduction base and 25% of the remainder
Minimum spend in Spain	€1 million (€200,000 for animation)
Cap	€20 million per feature film and €10 million per episode for series
Combined cap with other aid	The deduction plus all other aid cannot exceed 50% of the production cost
Key requirement	ICAA cultural certificate
Other territories	The Canary Islands, Navarra and the Basque Country have their own tax frameworks

Note: Rates, thresholds and caps may change. Always check the regulations in force or contact us before finalizing your production structure.

How to Access It: Production Services or Co-Production

How does a foreign production access Spain’s tax incentives? There are two routes: shoot through a local production services company, or co-produce with a Spanish producer. Each changes the applicable incentive and the structure of the project, so it is best to choose before the budget is locked.

International production with a services company

A foreign film or series shoots in Spain through a local production services company, which executes the production and claims the deduction for the spend incurred here. This is the usual route for studio and platform shoots, and the one Sunrise Films handles.

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International co-production with a Spanish producer

Sunrise Films also takes part in international co-productions with Spanish producers. If the project meets the co-production requirements, the Spanish side may access aid, incentives and other national sources of financing. It is worth studying this route from the earliest stages of development.

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Several Tax Territories: Why Spain Does Not Have a Single Incentive

Spain is not a single tax territory for audiovisual production. The state regime, the Canary Islands, Navarra and the Basque Country apply different frameworks, and the right one depends on where you shoot and spend, the production structure and the rules in force at the time of production.

Territory	Framework	What to check
Mainland Spain	State regime (Art. 36.2, Corporate Income Tax Act)	Spend in Spain, cultural certificate, producer registered with the ICAA
Canary Islands	Own economic and tax regime	Spend in the Canary Islands, local structure, maximum amounts
Navarra	Own foral regime	Minimum share of spend incurred in Navarra
Basque Country	Three foral regimes: Álava, Bizkaia and Gipuzkoa	Province where the production is structured and spends

State Deduction for Foreign Productions

The general incentive for foreign productions is a corporate income tax deduction on spend incurred in Spanish territory, regulated by Article 36.2 of Law 27/2014. It is claimed by a producer registered with the ICAA that is in charge of executing the production.

What Spend Counts

✅ Costs of creative personnel who are tax resident in Spain or the EEA, up to a per-person limit.

✅ Costs of technical industries and other suppliers, as long as the spend is incurred in Spain and directly related to the production.

Requirements

✅ Minimum spend in Spain

✅ Cultural certificate

✅ Maximum cap per production or episode

✅ 50% ceiling when combined with other aid

How to Apply for the Cultural Certificate

The cultural certificate is requested by the production company executing the shoot in Spain, through the Ministry of Culture’s electronic portal, together with the technical and artistic sheet. The ICAA issues the decision. File early and check the current procedure before you start shooting.

Tax Incentives in the Canary Islands, Navarra and the Basque Country

The Canary Islands, Navarra and the Basque Country have their own tax systems and are not governed by the state regime. If your shoot is concentrated in one of them, the applicable incentive may be different and should be assessed from the budget-preparation stage.

Canary Islands

The Canary Islands have their own economic and tax regime, with a specific audiovisual incentive framework and an industry experienced in international production. Local spend requirements, maximum amounts and structure must be verified for each project.

Production services in the Canary Islands

Navarra

Navarra applies its own foral tax system and an audiovisual incentive that differs from the state one. It requires part of the deduction base to be spend incurred in Navarra, so the shooting plan and spend should be planned from the start.

Production services in Navarra

Basque Country

The Basque Country works with the foral tax systems of Álava, Bizkaia and Gipuzkoa, so the applicable rules depend on the province where the production is structured and the spend is incurred.

Production services in Bilbao

Production services in San Sebastián

For up-to-date figures for each territory, see the Ministry of Culture’s page on tax incentives and the regional authorities of each territory.

Tell Us About Your Project and We'll Assess Your Incentive

Tell us what you are going to shoot, where and when. We reply within one or two business days with a first assessment of how your project would fit Spain’s tax incentives.

FAQs About Tax Incentives for Filming in Spain

What tax incentives are available for filming in Spain?

The main one is the state deduction for foreign productions (Article 36.2 of the Corporate Income Tax Act): 30% of the first million euros of spend and 25% of the rest. The Canary Islands, Navarra and the Basque Country have their own systems. Total incentives cannot exceed 50% of the cost.

Who applies for the deduction?

It is applied by the Spanish production services company that executes the shoot, not by the foreign production company. That is why it pays to hire one before locking the budget. At Sunrise Films we act as that company and coordinate the process with the tax advisor.

Is there a minimum spend in Spain?

Yes. The minimum spend in Spain is €1 million, or €200,000 for animation.

Is there a maximum deduction?

Yes. The cap is €20 million per feature film and €10 million per episode of a series.

Is a tax incentive the same as a grant?

No. A tax incentive reduces the company’s corporate income tax, while a grant is direct aid awarded through a public call. They can be combined, but total incentives cannot exceed 50% of the production cost.

Can I access the incentive if I co-produce with a Spanish producer?

Yes. There are two routes, production services and co-production, and each changes the applicable incentive. Sunrise Films takes part in co-productions and can help you assess which one fits your project best.

When should the process start?

Before shooting begins. The structure and the application should be planned from budget preparation, not at the end.

What does Sunrise Films do in this process?

We assess your project, propose the structure, coordinate the documentation with the tax advisor and produce the shoot in Spain with a local crew. Definitive tax advice comes from a qualified tax advisor.