Spain film tax incentive

Estimate the credit

Apply the published rate to your qualifying spend.

A starting point, not a bankable figure. The low end is the rate a production can count on; the high end needs every uplift stacked. It does not model tiers, per-project or annual caps, above- and below-the-line splits, or residency rules. Confirm the number that applies to your production with the film office.

Program detail

Per-project cap

€20M per production; €10M per series episode

• The national deduction is 30% on the first €1 million of qualifying spend and 25% on the remainder.
• Deductions are capped at €20 million per production, or €10 million per episode of a series.
• At least 50% of the deduction base must be spent in Spanish territory, and the base cannot exceed 80% of total production cost.
• The deduction combined with other public aid cannot exceed 50% of production cost.
• Regional enhancements go further: the Canary Islands reach 54% on the first million and 45% on remaining costs, and Navarre up to 50% on the first €5 million of the deduction base.

Incentive terms change with legislation. Verify current rates, caps, and eligibility with the film office before committing a budget. Last checked 2026-07-23.