Basic information / requirements:
Producers providing services to foreign films.
50% for the first EUR 1 million on the eligible expenditure in Canary Islands / in some cases this percentage can reach up to 54% depending on the total budget.
45% for the remaining eligible cost.
Minimum local expenditure: EUR 1 million.
Local production or service production companies must be tax resident in the Canary Islands.
This incentive is capped at EUR 36 millions per feature film and EUR 18 million per episode in the case of series.
A mix of all location options, including the use of mainland and Canary Islands incentives in the same project is possible.
Qualifying expenditure in the Canary Islands directly related to the production:
Creative crew provided they have their tax residence in Spain or in any other European Economic Space Member State / (i.e. directors, screen writer, musical composer, actors and creative technical staff).
Creative Crew provided is not capped at EUR 100.000 anymore.
Expenditure on technical industries and other suppliers.