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Form 100. Personal Income Tax Return 2018

9.9.2.2.4. For investments in film productions, audiovisual series and live performances of performing arts and music

  1. SPANISH PRODUCTIONS OF FEATURE FILMS AND AUDIOVISUAL SERIES.

    Investments in Spanish productions of feature-length films and audiovisual series of fiction, animation or documentaries, which allow the creation of a physical support prior to their serial industrial production, will entitle the producer to a deduction of 20 percent with respect to the first million euros of the deduction base, and 18 percent on the excess of said amount. The deduction cannot be greater than 3 million euros.

    The deduction base will be the production cost, less the portion financed by the financial co-producer.

  2. PRODUCERS REGISTERED IN THE REGISTRY OF FILM COMPANIES THAT ARE IN CHARGE OF THE EXECUTION OF A FOREIGN PRODUCTION.

    As long as they allow the creation of a physical support prior to industrial production, they will be entitled to a deduction of 15 percent of the expenses incurred in Spanish territory, provided that these are at least one million euros.

  3. LIVE SHOW PRODUCTION AND EXHIBITION EXPENSES.

    Expenses for the production and exhibition of live performing arts and musical shows will be entitled to a joint deduction of 20 percent . The deduction generated in each tax period cannot exceed the amount of 500,000 euros per taxpayer.