Line Producing Services

Here is how this works in practice. Line producing in Spain is built around four-corner tax-credit admin because the rebates stack pays for a meaningful share of each above-the-line budget. ICAA — Instituto de la Cinematografía y de las Artes Audiovisuales. Handles the 30% federal Deducción Fiscal (DF) on the first million EUR of qualifying Spanish spend, 25% above that. Capped at 20M EUR per project with a minimum 1M EUR Spanish spend and obligatory Spanish-producer entity.

Here is the short of it. The Régimen Económico y Fiscal de Canarias (REF) pushes that to 50% (cap 18M EUR) for shoots in person located in Tenerife, Gran Canaria. Fuerteventura or Lanzarote. The Foral de Navarra IS-30 regime delivers up to 70% (cap per project). The Diputación Foral de Bizkaia/Gipuzkoa/Álava in the Basque Country runs the Norma Foral top at 40%. Our line producers file the certification dossier to the ICAA. The AEAT (federal Hacienda) and the relevant Hacienda Foral on a tracked schedule that locks investor distributions to ICAA's typical 8-14-month certification window. EUR-denominated budget reconciliation drops FX risk. Weekly cost reports run in Movie Magic Budgeting and Showbiz Budgeting against the locked ICAA cost-sorting template.

Here is the breakdown. Day-to-day production admin runs the union, payroll and customs stack in parallel. AISGE, AIE, ALMA, SGAE, DAMA and AGEDI sign-ups are administered weekly with rights distributions auditable at wrap. Régimen Especial de Artistas payroll runs through Seguridad Social TGSS with the daily-hire performer schedule. The Convenio Colectivo de la Industria de Producción Audiovisual rate-card and late hours/meal-penalty rules are loaded into the timecard system before camera. Extranjería — the Spanish immigration office — handles work permits for non-EU crew under standard 30-45-day windows.

Here is what that looks like on the ground. The Mobilidad Iberoamericana convenio gives us a fast-track lane for Mexican, Argentinian, Colombian, Chilean. Cuban and Peruvian heads of department coming in on Ibermedia co-pro deals. AEAT processes ATA carnets for inbound camera and grip packages from the UK, US, Germany and France. With intra-EU gear moves cleared under the standard EU Customs Union. Daily call sheets ship bilingual Spanish/Catalan in Cataluña, ES/Euskera in the Basque Country, ES/Galego in Galicia, ES/Valencian in Comunidad Valenciana. And Spanish-only on Madrid/Andalucía/Canary shoots. Jul-Aug heat protocols (Sevilla, Córdoba, Almería, Madrid routinely exceed 40°C) drive shortened shoot-days and required hydration line-items into the daily budget.