Spain Film Tax Credit Calculator

Calculate your estimated Spanish film tax deduction (deducción fiscal)

Spain Film Tax Credit

30% / 25% Tiered Tax Deduction
Deducción fiscal por inversiones en producciones cinematográficas

Production Information

Production Origin

Budget Currency

National Production Highlights

  • 30% on first 1.000.000 € of qualifying Spanish spend, 25% above
  • 50% Spanish spend ratio required — at least half of the deduction base must be incurred in Spain
  • ICAA nationality + cultural certificates must be obtained for the production
  • No salary caps — all qualifying wages and salaries count at full amount

Credit Summary

  • Production: (Enter title) (Feature Film)
  • Origin: National Production
  • Currency: Euro (EUR)
  • Rate: 30%/25% tiered(30% on first 1.000.000 €, 25% above)

About the Spain Film Incentive

Spain offers a tiered film tax credit: 30% on the first €1 million of qualifying Spanish spend and 25% above that, under the current program guidelines. The project cap is €20 million, or €10 million per episode for series.

International productions require a minimum of €1 million in Spanish spend (€200,000 for animation), a minimum total budget of €2 million, and cap the deduction base at 80% of the total budget. National productions must have at least 50% of the deduction base as Spanish spend. Total aid cannot exceed 50% of the production cost.

There is no salary cap and no stated sunset date in the current configuration. Upload your budget above to see your estimated Spain credit line by line.

Credit typeTax credit (tiered)
Rate30% first €1M / 25% above
Project cap€20M (€10M per episode)
International minimum€1M spend (€200K animation), €2M budget
National rule≥50% of deduction base Spanish
Total aid cap50% of production cost

Frequently Asked Questions

What is the Spain film tax credit rate?

30% on the first €1 million of qualifying Spanish spend and 25% above that, under the current program guidelines.

What is the project cap in Spain?

€20 million per production, or €10 million per episode for series.

What is the minimum spend for international productions in Spain?

€1 million in Spanish spend (€200,000 for animation), with a minimum total budget of €2 million.

Figures reflect the program guidelines currently modeled by this calculator and are estimates only — not tax or legal advice. Confirm current rules with the relevant film office before making production decisions.