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Practical Manual of Companies 2022.

Percentages, maximum amount and limits of the deduction

The amount of the deduction will be the result of applying the following percentages to the base of the deduction:

  1. With general nature , the 30 percent with respect to the first million of the deduction base and the 25 percent on the excess of said amount.

    The deduction will be applied whenever the expenses incurred in Spanish territory are at least 1 million euros. In the case of animation productions, such expenses will be at least 200,000 euros.

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

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

  2. In cases where the producer is responsible for the execution of visual effects services and the expenses carried out in Spanish territory are less than 1 million euros, the 30 percent will apply of the basis of the deduction.

    The amount of this deduction may not exceed the amount established by Commission Regulation ( EU ) 1407/2013, of December 18, 2013, relating to the application of articles 107 and 108 of the Treaty on the Functioning of the European Union to minimis aid.

This deduction is excluded from the joint limits of 25 and 50 percent referred to in the last paragraph of article 39.1 of the LIS , therefore so said deduction will not be computed for the purposes of calculating said limit.


In the event of insufficient quota in the application of this deduction for foreign film productions, a payment may be requested from the Tax Administration under the established terms in article 39.3 of the LIS. See in this regard the section “Payment of deductions for foreign film productions (art. 39.3 LIS)” in this Chapter 6 .