{"id":433,"date":"2024-09-24T18:25:44","date_gmt":"2024-09-24T16:25:44","guid":{"rendered":"https:\/\/vgafilmcommission.eus\/incentivos-fiscales\/"},"modified":"2025-12-16T12:18:52","modified_gmt":"2025-12-16T11:18:52","slug":"tax-incentives","status":"publish","type":"page","link":"https:\/\/vgafilmcommission.eus\/en\/tax-incentives\/","title":{"rendered":"Tax incentives"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">For all domestic and international audiovisual productions, including new digital formats<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">These are applied to feature-length and short films, audiovisual fiction and animation series, documentaries and other audiovisual work.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Deduction percentages<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">60% if the expenditure within the Basque Country (Araba, Bizkaia or Gipuzkoa) exceeds 50% of the total.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">50% if the expenditure within the Basque Country (Araba, Bizkaia or Gipuzkoa) is between 35% and 50% of the total.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">+10% for audiovisual productions in which the original version is filmed in Basque.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Deduction limits<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">For audiovisual series: \u20ac3 million per episode<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For all other productions: \u20ac10 million per production<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Other deduction details<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">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%.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">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.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Difficult productions are defined as:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Productions in which the sole original version language is Basque<\/li>\n\n\n\n<li>First-time productions<\/li>\n\n\n\n<li>Feature-length films exclusively directed by women<\/li>\n\n\n\n<li>Audiovisual productions exclusively directed by people with a degree of disability of \u2265 33%<\/li>\n\n\n\n<li>Low-budget productions (&lt; 1 million euros)<\/li>\n\n\n\n<li>Documentaries<\/li>\n\n\n\n<li>Animated films<\/li>\n\n\n\n<li>Short films<\/li>\n\n\n\n<li>Productions that are hard to place on the market (requested).<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Deduction requirements<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The procurement of a cultural certificate.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The deposit of a new copy in perfect condition with the Filmoteca Vasca \u2192 this is not applicable to non-Spanish executive production companies and productions.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">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.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Consent for the dissemination of the tax deduction.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":8,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"categorias-empresas":[],"categorias-profesionales":[],"class_list":["post-433","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/vgafilmcommission.eus\/en\/wp-json\/wp\/v2\/pages\/433","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vgafilmcommission.eus\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/vgafilmcommission.eus\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/vgafilmcommission.eus\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/vgafilmcommission.eus\/en\/wp-json\/wp\/v2\/comments?post=433"}],"version-history":[{"count":2,"href":"https:\/\/vgafilmcommission.eus\/en\/wp-json\/wp\/v2\/pages\/433\/revisions"}],"predecessor-version":[{"id":712,"href":"https:\/\/vgafilmcommission.eus\/en\/wp-json\/wp\/v2\/pages\/433\/revisions\/712"}],"wp:attachment":[{"href":"https:\/\/vgafilmcommission.eus\/en\/wp-json\/wp\/v2\/media?parent=433"}],"wp:term":[{"taxonomy":"categorias-empresas","embeddable":true,"href":"https:\/\/vgafilmcommission.eus\/en\/wp-json\/wp\/v2\/categorias-empresas?post=433"},{"taxonomy":"categorias-profesionales","embeddable":true,"href":"https:\/\/vgafilmcommission.eus\/en\/wp-json\/wp\/v2\/categorias-profesionales?post=433"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}