Tax Rebate for Foreign Productions in Spain
Key questions
How much does Tax Rebate for Foreign Productions in Spain pay?
Tax Rebate for Foreign Productions in Spain pays 30% 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 Rebate for Foreign Productions in Spain?
Tax Rebate for Foreign Productions in Spain is open to feature films, 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 meet cultural test (2 of 10 criteria), obtain nationality certificate (75% EU cast/crew), register with ICAA, and deposit copy in Spanish Film Archive.
When is the next Tax Rebate for Foreign Productions in Spain deadline?
Tax Rebate for Foreign Productions in Spain accepts applications on a rolling basis, so there is no fixed deadline.
How do you apply for Tax Rebate for Foreign Productions in Spain?
Applications for Tax Rebate for Foreign Productions in Spain 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
Funding tracks
Territorial spend requirement
Reduced to €200,000 for animated productions
Overview
Spain’s film tax rebate refunds 30-54% of local spend. Discover 2025 rates, key requirements, timelines & co-production rules in one expert guide.
Eligible formats
Eligibility
Must meet cultural test (2 of 10 criteria), obtain nationality certificate (75% EU cast/crew), register with ICAA, and deposit copy in Spanish Film Archive