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Practical Handbook for Companies 2021

Percentages, maximum amount and limits of the deduction

The amount of the deduction shall be the amount resulting from applying the following percentages to the deduction base:

  1. With general, the 30 per cent on the first million of the deduction base and the 25 per cent on the excess of this amount.

    The deduction will be applied provided that the expenses incurred in Spanish territory amount to at least EUR 1 million.In the case of animation productions, such expenditure shall be at least 200,000 euros.

    The amount of this deduction may not exceed EUR 10 million for each production carried out.

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

  2. In cases where the producer is in charge of the execution of visual effects services and the expenses incurred in Spanish territory are less than 1 million euros, 30 per cent of the deduction base will be applied.

    The amount of this deduction may not exceed the amount laid down in Commission Regulation (EU) 1407/2013 of 18 December 2013 on the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union to de minimis aid .

This deduction is excluded from the joint limits of 25 and 50 per cent referred to in the last paragraph of Article 39.1 of the LIS, and therefore this deduction will not be taken into account for the purposes of calculating this limit.


In the event of insufficient tax liability in the application of this deduction for foreign film productions, payment may be requested from the tax authorities under the terms established in Article 39.3 of the LIS.On this subject, see the section "Deductions for foreign film productions (option article 39.3 LIS)" in this Chapter 6.