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Form 100. 2019 Personal Income Tax return

9.8.2.2.3. For investments in film productions

  1. Spanish PRODUCTION OF LARGOMETRAJES CINEMATOGRAPHIC AND AUDIOVISUAL SERIES.

    Investments in Spanish productions of film and audiovisual series of animation, fiction or documentary films, that allow the creation of a physical support prior to its industrial production, will give the producer a 25% deduction from the first million of euros of the deduction base, and of 20% of the excess of that amount. The deduction cannot be greater than 3 million euros.

    The deduction base will be constituted by the total cost of production, as well as the costs of obtaining copies and the costs of advertising and promotion by the producer up to the limit for both of 40% of the cost of production.
    At least 50% of the deduction base must be paid in expenses incurred in Spanish territory.

  2. Producers REGISTERED IN THE RECORD OF CITEMENTIC COMPANIES THAT ARE FOUND FROM THE EXECUTION OF FOREIGN PRODUCTION.

    Whenever they allow the preparation of a physical support prior to their industrial production, they will be entitled to a deduction of 20 per cent of the expenses incurred in Spanish territory, provided that these are at least one million euros.

    The deduction base is constituted by the following expenses incurred in Spanish territory directly related to production:

    • Creative personnel expenses, provided that they have tax residence in Spain or in a Member State of the European Economic Area, up to a limit of 100,000 euros per person. ##44441## ##44441## 

    • Expenses deriving from the use of technical industries and other suppliers.

    • The amount of this deduction cannot be greater than 3 million euros, for each production carried out.

  3. Production COSTS AND EXHIBITION OF VIOVIOVAL SPECTALS.

    The production and display costs of live performing arts and music shows will be entitled to a joint deduction of 20%. The base of the deduction will consist in the direct costs of an artistic, technical and promotional nature, incurred in such activities. The deduction
    generated in each tax period cannot exceed the amount of 500,000 euros per taxpayer.