Line Producing Services

Here is how this works in practice. Line producing in Spain is built around four-corner tax-credit administration because the rebate stack pays for a meaningful share of every 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 productions physically 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 administration runs the union, payroll and customs stack in parallel. AISGE, AIE, ALMA, SGAE, DAMA and AGEDI registrations 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 overtime/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 mandatory hydration line-items into the daily budget.