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Practical Handbook for Companies 2021

Limits

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

However, this limit shall be raised up to:

  • The 85 percent for short films.

  • The 80 per cent for productions directed by a person who has not directed or co-directed more than two feature films qualified for commercial exploitation in cinemas, whose production budget does not exceed 1,500,000 euros.

  • The 80 percent in the case of productions filmed entirely in one of the co-official languages other than Spanish that are screened in Spain in that co-official language or subtitled.

  • The 80 per cent in the case of productions directed exclusively by people with a degree of disability equal to or greater than 33 per cent recognised by the competent body.

  • The 75 per cent in the case of productions made exclusively by female directors.

  • The 75 per cent in the case of productions with a special cultural and artistic value that require exceptional financial support according to the criteria established by Ministerial Order or in the corresponding calls for aid.

  • The 75 percent in the case of documentaries.

  • The 75 per cent in the case of animated works with a production budget not exceeding 2,500,000 euros.

  • The 60 per cent in the case of cross-border productions financed by more than one EU Member State and involving producers from more than one Member State.

  • The 60 percent in the case of international co-productions with Ibero-American countries.