| Benefit as a % of spend | 20.00 |
| Financial cap per production | - |
| Do I have to register/set up a company? | No |
| 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 | - - When filming throughout spain, a 20% tax credit is available if at least 50% of a production's deduction base is spent locally. The incentive changes to 18% after the first EUR1 million spend.
The tax credit increases for productions that shoot in either the Canary Islands, Navarre or Basque County. The increased rates are as follows: 40% (38% over EUR1 million) for the Canary Islands, 35% for Navarre and 30% for Basque County.
For the Canary Islands and Navarre, the required deduction base rate changes to 100% and 25% respectively.
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