Film Tax Incentive Spain: A Guide to Spain's Film Tax Incentives
Up to 30% Tax Rebate on Spanish Spend — Up to 50%+ in the Canary Islands
This guide covers the key film tax incentives and production rebates ready for global shoots.
As Fixers in Spain, we bring local expertise to international productions filming in Spain. Our team's deep knowledge of local regulations, crew networks, and production infrastructure ensures your project runs smoothly from pre-production through delivery.
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Common Questions
What rate can my production claim in Spain?
Under Article 36.2 of the Corporate Income Tax Act, international productions recover 30% on the first €1 million of eligible Spanish spend and 25% on the remainder. Productions filming in the Canary Islands claim 50% on the first €1 million of eligible spend and 45% on the remainder, with a 54%/45% tier available under certain criteria. Combined public support may not exceed 50% of the total production cost.
Are documentaries eligible?
Yes. Feature films, series and short films of fiction, animation and documentary are all eligible under Article 36.2, provided they meet the minimum spend and cultural criteria.
Is there a cap on the rebate amount?
The mainland deduction is capped at €20 million per production, or €10 million per episode for audiovisual series. The Canary Islands regime applies a higher cap of €36 million per feature film and €18 million per episode for series.
Do I need a Spanish production company?
Yes. The deduction is held and claimed by a Spanish executive producer registered with the ICAA. Fixers in Spain can connect you with a registered local partner and handle the requirements.
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Maximize Your Production Budget in Spain
Projects must pass the ICAA cultural test to access the deduction, and the work must be carried out through a Spanish executive producer registered with the ICAA. Eligible spend covers creative staff, technical industries and other Spanish providers. Contact Fixers in Spain to discuss your next project.