Canary Islands — Canary Islands Tax Incentive for Audiovisual Productions (Canary Islands Economic and Fiscal Regime — REF, with Article 36 of Law 27/2014)

Headline rate 50%

Type Tax credit (transferable)

Minimum spend €1 million minimum eligible expenditure (€200,000 for animation and post-production)

Per-project cap €36 million per feature film; €18 million per episode for series

Administered by Gobierno de Canarias — Instituto Canario de Desarrollo Cultural (ICDC) / Canary Islands Film, with the ICAA

Country / State Spain

Program status active

Last verified 2026-11-10

Official program page

Summary only — incentive terms change. Confirm current terms with the administering body before committing to a location.

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