Spain — Tax Deduction for Audiovisual Productions (Article 36, Law 27/2014 on Corporate Tax)

Headline rate 30%

Type Tax credit (transferable)

Minimum spend €1 million minimum expenditure in Spanish territory (€200,000 for animation productions)

Per-project cap €20 million per production; €10 million per episode for series

Administered by ICAA — Instituto de la Cinematografía y de las Artes Audiovisuales (Ministry of Culture), with the deduction applied through the Spanish corporate tax system

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.

View on The Film Market