Tax Rebate
Tax Rebate in Spain for Domestic and International Productions
At Almeríafilms Productions, we manage Spain's tax rebate as an integrated part of the production process.
For international productions, accessing the incentive is not just a matter of financial closure. It depends on how the production is structured in Spain, how local execution is set up, how eligible spend is managed, and how documentation is controlled throughout the entire process.
That is why we work through a fully integrated model: one point of contact, one operational structure, and one coordinated workflow bringing together production, operational control, and specialist tax support.
The tax rebate is not handled at the end. It is built into the production from the very beginning.
Spain's Tax Rebate Framework
Spain offers a competitive tax framework for audiovisual productions carried out in Spain. Under the general regime, the incentive is governed by Article 36 of the Spanish Corporate Income Tax Act, which distinguishes between Spanish productions (Article 36.1) and international productions carried out in Spain (Article 36.2).
Access to Spain's tax rebate depends on the correct structuring of the project, compliance with all applicable legal, tax, and documentation requirements, and the production model applicable in each case.
As a general rule, the regime also provides for:
- a minimum spend of €1,000,000 in Spain
- a minimum spend of €200,000 for animation projects
- a maximum tax deduction of €20,000,000 per production
- a maximum tax deduction of €10,000,000 per episode for series
- a cap under which the combined total of this deduction and other public aid may not exceed 50% of the production cost
For international productions, the incentive is applied through the production company or service production company registered with the ICAA's Administrative Register of Film and Audiovisual Companies and responsible for executing the foreign production in Spain.
A competitive incentive requires a robust structure.
How We Manage the Tax Rebate
We support production companies, studios, agencies, and projects that require a clear, well-structured framework to manage the tax rebate with operational certainty, document control, and specialist coordination.
Our work includes:
- initial feasibility assessment
- production structuring in Spain
- eligible spend planning
- document coordination throughout the process
- supplier follow-up and expenditure traceability
- a single point of contact for the client
- coordination with specialist tax advisors
- support through to the final filing and substantiation stage
We do not approach the tax rebate as a standalone layer. We integrate it into the production strategy so that execution, documentation, and technical coordination remain aligned from the outset.
One point of contact for a complex process.
FAQ
Does the international production company retain ownership of the project?
Yes. In an international production structure carried out in Spain, the international production company retains ownership of the project. Almeríafilms Productions acts as the service production company responsible for the Spanish execution, within the contractual and operational framework applicable to each case.
Do international productions need a Spanish service production company to access the tax rebate?
Yes. Under the general regime applicable to international productions, the incentive is channelled through the production company or service production company registered with the ICAA and responsible for carrying out the foreign production in Spain. This requires a clearly defined contractual and documentation framework from the outset.
Can an international production apply directly for the tax incentive in Spain?
No, not under the general framework for international productions. The structure must be channelled through the Spanish production entity responsible for carrying out the production in Spain and complying with the applicable requirements.
Which costs qualify for the incentive?
Con carácter general, pueden computarse los gastos realizados en España directamente vinculados a la producción, dentro de los límites, condiciones y criterios establecidos por la normativa aplicable.
What is the minimum spend required to qualify for the tax rebate?
Under the general regime, the minimum spend in Spain is €1,000,000. For animation projects, the minimum threshold is €200,000.
Is there a maximum deduction limit?
Sí. El límite general es de 20.000.000 € por producción. En series audiovisuales, la deducción se calcula por episodio, con un máximo de 10.000.000 € por episodio.
When should the incentive structure be defined?
From pre-production. Eligible spend, documentation, supplier engagement, and the production structure must be clearly defined from the outset in order to safeguard the incentive and minimise issues further down the line.
Do you work exclusively with international productions?
Our primary focus is on international productions that require a strong local structure in Spain. We also consider selected domestic projects where integrated production management and tax incentive coordination are required.
If you are planning to shoot in Spain, the tax rebate should be built into the production strategy from the outset.
We help you structure and manage the tax rebate in Spain through a methodology that integrates service production, operational planning, document control, and specialist coordination, ensuring the project moves forward on a solid foundation, with organised execution and a clearly defined structure from the outset.