Tax Deduction for Investment in Spanish Film Productions
Key questions
How much does Tax Deduction for Investment in Spanish Film Productions pay?
Tax Deduction for Investment in Spanish Film Productions pays 30–25% of eligible local spend in Spain, capped at €20M per project. Minimum qualifying spend is €1M. Public funding is limited to 50% of the budget. It is bankable, so lenders will typically cash-flow it.
Who is eligible for Tax Deduction for Investment in Spanish Film Productions?
Tax Deduction for Investment in Spanish Film Productions is open to TV series, documentaries, animation and short films. Eligible structures include official co-productions and service productions shooting in the territory. Projects must pass a cultural test. Must be registered with the Institute of Cinematography and Audiovisual Arts (ICAA).
When is the next Tax Deduction for Investment in Spanish Film Productions deadline?
The next Tax Deduction for Investment in Spanish Film Productions deadline is 17 Feb 2027 (application deadline). The fund runs 1 sessions a year.
How do you apply for Tax Deduction for Investment in Spanish Film Productions?
Applications for Tax Deduction for Investment in Spanish Film Productions go to ICAA (Instituto de la Cinematografía y de las Artes Audiovisuales). Payment usually follows about 12 months after completion. PULPSCREEN last verified these details on 5 Apr 2026.
Rate conditions
Territorial spend requirement
€200,000 minimum for animation
Overview
Discover the tax incentives for film in Spain and how you can benefit from them for your audiovisual production. Get informed!
Eligible formats
Eligibility
Must be registered with the Institute of Cinematography and Audiovisual Arts (ICAA). EIGs must comply with specific requirements established by ICAA to access tax benefits.