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Form 100. Personal Income Tax Declaration 2019

9.8.2.2.3. For investments in film productions

  1. SPANISH PRODUCTIONS OF FILM FEATURE FILMS AND AUDIOVISUAL SERIES.

    Investments in Spanish productions of feature films and audiovisual fiction, animation or documentary series, which allow the preparation of a physical support prior to their serial industrial production, will entitle the producer to a deduction of 25 percent with respect to the first million euros of the deduction base, and 20 percent on the excess of said amount. The deduction cannot be greater than 3 million euros.

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

  2. PRODUCERS REGISTERED IN THE REGISTRY OF FILM COMPANIES THAT ARE IN CHARGE OF THE EXECUTION OF A 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 percent of the expenses incurred in Spanish territory as long as these are, at least, million euros.

    The basis of the deduction is made up of the following expenses incurred in Spanish territory directly related to production:

    • The expenses of creative personnel, provided they have tax residence in Spain or in a member state of the European Economic Area
      , with a limit of 100,000 euros per person. 

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

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

  3. PRODUCTION AND EXHIBITION EXPENSES OF LIVE SHOWS.

    The expenses for the production and exhibition of live performing arts and musical performances will be entitled to a joint deduction of 20 percent . 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 may not exceed the amount of 500,000 euros per taxpayer.