Vitoria-Gasteiz Film Office - Tax Incentives & Grants

Film Office - Incentives and subsidies

Tax incentives

30% tax credit on the investment in audiovisual productions. 40% on those in Basque language

Those investments in Spanish productions involving feature films and audiovisual fiction series, animation or documentaries, which lead to the creation of a physical medium prior to their industrial production in series, shall entitle the producer to a 30% tax rebate, or 40% on those productions in Basque as original language.

The sum used for calculating the rebate shall be the cost of the production, as well as the expenses incurred for making copies and the advertising and promotion costs paid by the producer up to a limit in both cases of 40% of the production cost.

In order to apply the provisions of the preceding paragraphs, it is required that:

  • At least, 50% of the basis of the deduction will correspond to expenses incurred in the Basque Country.
  • The contribution of the producer must involve a Basque technical and artistic participation of at least 4 people.
  • Productions must have a minimum of 2 weeks of shooting in the Basque Country.
  • The amount of this deduction may not exceed 2.5 million euros for each production carried out.
25% tax rebate for foreign productions

Producers registered in the Film Companies Register of the Ministry os Sports and Culture who are in charge of the execution of a foreign production of feature films or audiovisual works that enable the creation of a physical medium prior to their serial industrial production, shall entitle the producer to a 25% deduction of the expenses incurred in the Basque Country, provided that the expenditure incurred in Álava shall be, at least, 500.000 euros.

Further information Alava's Official Gazette nº149 (p. 21-24) (Opens in new window)pdf.

Financial support and grants

Vitoria-Gasteiz City Council
Álava/Araba Provincial Council
Basque Government
Spanish Ministry of Sports and Culture
Other programmes

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