For all domestic and international audiovisual productions, including new digital formats
These are applied to feature-length and short films, audiovisual fiction and animation series, documentaries and other audiovisual work.
Deduction percentages
60% if the expenditure within the Basque Country (Araba, Bizkaia or Gipuzkoa) exceeds 50% of the total.
50% if the expenditure within the Basque Country (Araba, Bizkaia or Gipuzkoa) is between 35% and 50% of the total.
+10% for audiovisual productions in which the original version is filmed in Basque.
Deduction limits
For audiovisual series: €3 million per episode
For all other productions: €10 million per production
Other deduction details
In the case of domestic productions, 50% of the overall or executive production budget, including all the assistance received by the taxpayer for each production. In the case of cross-border EU productions, the limit will be 60%.
Without limit in the case of productions deemed to be difficult or co-productions in which countries on the OECD Development Assistance Committee list are involved.
Difficult productions are defined as:
- Productions in which the sole original version language is Basque
- First-time productions
- Feature-length films exclusively directed by women
- Audiovisual productions exclusively directed by people with a degree of disability of ≥ 33%
- Low-budget productions (< 1 million euros)
- Documentaries
- Animated films
- Short films
- Productions that are hard to place on the market (requested).
Deduction requirements
The procurement of a cultural certificate.
The deposit of a new copy in perfect condition with the Filmoteca Vasca → this is not applicable to non-Spanish executive production companies and productions.
The maintenance of the same % stake in the production for three years. This is not applicable to executive production companies and is without prejudice to the total or partial commercialisation of the exploitation rights.
Consent for the dissemination of the tax deduction.