Basque Country Film Tax Incentive
Key questions
How much does Basque Country Film Tax Incentive pay?
Basque Country Film Tax Incentive pays 35–70% of eligible local spend in Spain. Public funding is limited to 60% of the budget. It is not bankable.
Who is eligible for Basque Country Film Tax Incentive?
Basque Country Film Tax Incentive is open to TV series, animation and short films with a territorial link to Basque Country. Eligible structures include official co-productions. Projects must pass a cultural test. Legal entities or natural persons with registered address or residence in Bizkaia.
When is the next Basque Country Film Tax Incentive deadline?
Basque Country Film Tax Incentive accepts applications on a rolling basis, so there is no fixed deadline.
How do you apply for Basque Country Film Tax Incentive?
Applications for Basque Country Film Tax Incentive go to Basque Government (Provincial Tax Office) through its online application portal. Payment usually follows about 12 months after completion. PULPSCREEN last verified these details on 5 Apr 2026.
Rate conditions
Territorial spend requirement
Tiered rates based on percentage of expenses spent in Bizkaia territory
Overview
The Basque Country Film Tax Incentive provides tax credits up to 70% for audiovisual productions, with rates based on territorial spend in Bizkaia and additional bonuses for Basque language content.
Eligible formats
Eligibility
Legal entities or natural persons with registered address or residence in Bizkaia. Requires cultural certificate from ICAA or autonomous community bodies. Must deposit copy in Basque Film Archives.