Vitoria-Gasteiz Film Office - Tax Incentives & Grants

Tax incentives

Up to 70 % tax deduction for investment in audiovisual productions

Investments and expenses in the production of feature films and short films and other audiovisual works, as well as fiction, animation or documentary audiovisual series, will entitle the production entity to a deduction from the net tax liability of the percentage established in each case:

• 60 % in the case of productions where the amount of investment and expenditure made in the Autonomous Community of the Basque Country exceeds 50 % of the budget.
• 50 % in the case of productions where the amount of investment and expenditure made in the Autonomous Community of the Basque Country represents between 35 % and 50 %.

This deduction may be increased by 10 percentage points in the case of works whose only original version is in Basque.

Foreign productions

• These deductions may be applied by an executive producer only in those cases in which the production company of the audiovisual work is not resident in Spanish territory and does not operate in that territory through a permanent establishment.
• In this case, the above percentages shall apply only to the costs incurred by the executive producer.

Further information:

Alava's Official Gazette nº 64 (in Spanish)

Financial support and grants

Vitoria-Gasteiz City Council

• Subsidies for the development and production of audiovisual projects and script-writing 2024 Closed call

Álava/Araba Provincial Council

• Subsidies for the audiovisual creation 2024 Closed all

Basque Government

• Audiovisual financial aids
• Programmes
  • Zineuskadi
  • Kimuak: Annual selection of short films made in the Basque Country, gathered and sent to the major festivals and audiovisual events.

Spanish Ministry of Sports and Culture

• Grants and subsidies of the Ministry of Education, Culture and Sport. Cinema and audiovisuals

Other programmes

• EUROPA CREATIVA DESK MEDIA EUSKADI. Support programme for the European cultural and audiovisual sectors.
• EURIMAGES - European Cinema Support Funds. Funds from the Council of Europe for the promotion of the European audiovisual industry through financial support for feature films, animated films and documentaries.
• IBERMEDIA. Economic aids for the creation and co-production in audiovisual productions in the Ibero-American context.

Related information

If the information on the page does not match your information requirements, please apply via the Citizens' mailbox.