Limits

The amount of this deduction , together with the rest of the aid received, may not exceed 50 percent of the cost of production .

However, for tax periods beginning on or after January 1, 2020, this limit will be raised to:

85 percent for short films.
80 percent for productions directed by a person who has not directed or co-directed more than two feature films qualified for commercial exploitation in cinema exhibition halls, whose production budget does not exceed 1,500,000 euros.
80 percent in the case of productions shot entirely in one of the co-official languages other than Spanish that are screened in Spain in said co-official language or with subtitles.
80 percent in the case of productions directed exclusively by persons with a degree of disability equal to or greater than 33 percent recognized by the competent body.
75 percent in the case of productions made exclusively by female directors.
75 percent in the case of productions with special cultural and artistic value that require exceptional financing support according to the criteria established by Ministerial Order or in the corresponding calls for aid.
75 percent in the case of documentaries.
75 percent in the case of animated works whose production budget does not exceed 2,500,000 euros.
60 percent in the case of cross-border productions financed by more than one Member State of the European Union and involving producers from more than one Member State.
60 percent in the case of international co-productions with Latin American countries.