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Film Incentives

Type of Incentive
Tax Credit
Incentive
25% Transferable Tax Credit + VAT Exemption*
Per Project Cap
No Cap
Minimum Spend
US$500K
Qualified Labor
Each Resident & Non-resident
Loan Out Withholding
27% / 1.5% / 10% Spanish and Canadian Nationals
Registration Required
Yes
Audit Required
Yes
Screen Credit Required
Yes
Qualifying Productions
Features Films, Documentaries, TV Series & Mini-series, Music Videos
Governing Law
108-10
* When hiring a local production company with special ruling from the local Tax Department.