This summary was prepared from cited sources. Check the official pages before using the information for a production decision. It is not an eligibility confirmation.
Stated headline rateSee rate details
Nonrefundable credit
Minimum spendNot stated
See qualifying expenditure
Per-project capEUR 20,000,000
See cap conditions
Annual program capNot stated
Not remaining available funding
Rates & additional benefits
Official current page identifies the national Article 36.1 production deduction, but the retrieved excerpt did not state the percentage; rate therefore left null.
Production type & commercial eligibility
Commercials not confirmed. Additional commercial conditions are not stated in the source-cited record.
Qualifying expenditure
Spanish cinematographic feature and short films and fiction, animation or documentary audiovisual series produced by qualifying taxpayers.
Labor & residency
Not stated in the cited sources. Confirm this requirement with the administering agency.
Application timing
Spanish tax deduction under Article 36.1 LIS; certification/application steps were not fully stated in the retrieved excerpt.
Caps & funding conditions
General deduction amount may not exceed EUR 20,000,000; series limitation is stated separately in the official tax-agency material.
Audit requirements
Not stated in the cited sources. Confirm this requirement with the administering agency.
Receiving the incentive
Not stated in the cited sources. Confirm this requirement with the administering agency.
Program dates
Effective date
Not stated
Program end date
Not stated
A program end date is not necessarily an application deadline.
Reference information for planning, not a qualification decision or a savings estimate. Missing figures mean “not stated,” not zero or unlimited. Confirm current terms with the administering agency and your tax adviser. Read our methodology.