30% for the first million euros of deductible expenses, 25% for the rest of the expenses in Spain.
The incentive is capped at 10.000.000€
50% deduction on the first million elegible expenditure and 45% on the rest expenses in the Canaries
The incentive is capped a 18.000.000€*
Production companies or service companies whose tax domicile is in Spain and are registered in the Film and Audiovisual Arts Institute (ICAA) and have executed a foreign film.
Minimum expenditure of €1 million except for animation and postproduction which must be at least €200,000.
Deduction amount combined with other benefts must not exceed 50% of production costs
*Wating for the release of the legislative text