Scope of application and requirements

Those who are producers registered in the Administrative Registry of Cinematographic Companies of the Institute of Cinematography and Audiovisual Arts who are in charge of the execution of a foreign production of feature films or audiovisual works that allow the creation of a physical support prior to their serial industrial production are entitled to apply this deduction for ##1## expenses incurred in Spanish territory.

With effect for tax periods beginning on or after January 1, 2021 , in order to apply this deduction, the following requirements must be met:

1. That the production obtains the corresponding certificate that accredits the cultural character in relation to its content or its connection with the Spanish or European cultural reality, issued by the Institute of Cinematography and Audiovisual Arts , or by the corresponding body of the Autonomous Community with competence in the matter. This requirement will not be applicable to apply the deduction to the producer who is in charge of the execution of visual effects services.

2. That a specific reference to having benefited from the tax incentive be incorporated into the end credits of the production; the collaboration, where appropriate, of the Government of Spain, the Autonomous Communities, the Film Commissions or the Film Offices that have been directly involved in the filming or other production processes carried out in Spain, as well as, where appropriate, the specific filming locations in Spain and, in the case of animated audiovisual works, the location of the studio that has been commissioned to provide the production service.

3. That the rights holders authorize the use of the title of the work and of graphic and audiovisual press material that expressly includes the specific locations of the filming or any other production process carried out in Spain, for the realization of activities and the preparation of promotional materials in Spain and abroad for cultural or tourist purposes, which may be carried out by state, autonomous or local entities with powers in matters of culture, tourism and economy, as well as by the Film Commissions or Film Offices that have intervened in the realization of the filming or production.