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 capNot stated
See cap conditions
Annual program capNot stated
Not remaining available funding
Rates & additional benefits
Official source confirms the active Article 36.2 foreign-production deduction and the 50% combined-aid ceiling; percentage was not stated in retrieved excerpt.
Production type & commercial eligibility
Commercials not confirmed. Additional commercial conditions are not stated in the source-cited record.
Qualifying expenditure
Foreign cinematographic productions in Spain under Article 36.2 LIS; exact eligible Spanish expenditure base was not stated in retrieved excerpt.
Labor & residency
Not stated in the cited sources. Confirm this requirement with the administering agency.
Application timing
Article 36.2 LIS deduction; certification and detailed application steps were not fully stated in the retrieved excerpt.
Caps & funding conditions
Together with other aid, deduction may not exceed 50% of production cost.
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.