🇪🇸 Spain
TAX CREDIT

Navarra Film Tax Incentive

Government of Navarra
Last verified 5 Apr 2026 · 197 days ago
45%
Cap per project
€5M
Max public funding
50%
Payment timing
12 months
Reliability
Good
Bankability
Not bankable

Key questions

How much does Navarra Film Tax Incentive pay?

Navarra Film Tax Incentive pays 45% of eligible local spend in Spain, capped at €5M per project. Public funding is limited to 50% of the budget. It is not bankable.

Who is eligible for Navarra Film Tax Incentive?

Navarra Film Tax Incentive is open to feature films, TV series, documentaries, animation and short films with a territorial link to Government of Navarra. Eligible structures include official co-productions and service productions shooting in the territory. Projects must pass a cultural test. Expenditures in Navarra must reach 40% of the investment.

When is the next Navarra Film Tax Incentive deadline?

Navarra Film Tax Incentive accepts applications on a rolling basis, so there is no fixed deadline.

How do you apply for Navarra Film Tax Incentive?

Applications for Navarra Film Tax Incentive go to Government of Navarra. Payment usually follows about 12 months after completion. PULPSCREEN last verified these details on 5 Apr 2026.

Rate conditions

↑ 50%First 3 million euros of deduction base
↑ 50%Animation productions, Basque language, women directors, documentaries, novel direction, short films

Funding tracks

producer-origin
Producers/Co-producers
50% on first 3 million, 45% general rate
50%
service-category
Services for Foreign Productions
35% on first million of Navarra expenses
35%

Territorial spend requirement

If percentage of expenses is lower, deduction base calculated by dividing Navarra expenses by 0.4

40% of grant in regional spend7 shooting days in territory

Overview

Tax deduction for investments in feature films and other audiovisual productions in Navarra, offering up to 50% deduction on the first 3 million euros of eligible costs.

Eligible formats

feature filmtv seriesdocumentaryanimationshort film

Eligibility

Expenditures in Navarra must reach 40% of the investment. Recognition of investment requires procedure with General Directorate of Culture of Navarra Government. Minimum one week shooting in Navarra for service productions.

● Co-production eligible● Service work eligible● Cultural test required● VFX eligible
Source: Government of Navarra · verified 5 Apr 2026