| Benefit as a % of spend | 15.00 |
| Financial cap per production | 0 |
| Do I have to register/set up a company? | Yes |
| Does foreign cast/crew paid in their home country/region qualify as expenditure? | No |
| Do foreign cast/crew have to pay tax in the host country/state/region? | No |
| Does travel to/from country/region qualify as expenditure? | Yes |
| Can a production qualify for other national incentives such as cultural programmes if it qualifies for this incentive? | No |
| Criteria to access the benefit | - - Minimum percentage of the film that must be shot in the region: 0.00%
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| When will the benefit/incentive be received? | |
| Additional incentives or advantages | - - The 15% base rate is available to productions that shoot solely in mainland Spain. The rate increases to 35% for productions that film in either Navarre or the Canary Islands, with the per-project cap also increasing to EUR4.5 million for the latter.
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