Vitoria-Gasteiz Film Office - Tax Incentives & Grants

Film Office - Incentives and subsidies

Tax incentives

30% tax rebate 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 territory of Álava. The amount of this deduction may not exceed three million euros for each production carried out.

15% tax rebate for foreign productions

Producers registered in the ICAA's Film and Audiovisual Companies Register or in its case, in that one that can be created as a Register of the Basque Government who are in charge of executing a foreign production of feature films or audiovisual productions leading to the creation of a physical medium prior to their industrial production in series, shall entitle the producer to a 15% deduction of the expenses incurred in the territory of Álava, provided that the expenditure incurred in Álava shall be, at least, one million euros.

Further information BOTHA 30/12/2016 (p. 70-71)(Opens in new window) pdf. (p. 70-71)

Financial support and grants

Vitoria-Gasteiz City Council
Álava/Araba Provincial Council
Basque Government
Spanish Ministry of Education, Culture and Sport. Cinema and Audiovisuals
Other programmes

Related information


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