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Tax Incentives Experts

The foreign productions company need to associate with a Spanish production company to benefit from the tax incentives as stablished in Article 36.2 of the Ley Impuesto Sociedades.

Furthermore, the production needs to comply with the following formal requisites:

  •  That the produpction obtains the corresponding certificate providing the cultural fulfillment relating to the content or commitment with the Spanish or European culture, issued by the ICAA or by the corresponding competent Authority of the Regional Government.
  • That in the film´s final credits appear.

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