TAX CREDIT
Tax Deduction for Investment in Spanish Film Productions
ICAA (Instituto de la Cinematografía y de las Artes Audiovisuales)
Last verified 5 Apr 2026 · 14 days ago
30–25%
Cap per project
€20M
Min qualifying spend
€1M
Max public funding
50%
Sessions/year
1
Payment timing
12 months
Reliability
Good
Bankability
Bankable
Rate conditions
↑ 30%First €1 million of expenditure
↓ 25%Remaining expenditure above €1 million
Territorial spend requirement
€200,000 minimum for animation
Min €1,000,000 in territory
Overview
Discover the tax incentives for film in Spain and how you can benefit from them for your audiovisual production. Get informed!
Eligible formats
tv seriesdocumentaryanimationshort film
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.
● Co-production eligible● Service work eligible● Cultural test required● VFX eligible
Upcoming deadlines
17 Feb 2027Application deadline
Source: ICAA (Instituto de la Cinematografía y de las Artes Audiovisuales) · verified 5 Apr 2026