The Catalan Institute for the Cultural Companies

The Catalan Institute for the Cultural Companies (ICEC) is the agency through which the Ministry of Culture of the Government of Catalonia, with the participation of the relevant culture sectors, puts into practice the policies in support of cultural companies aimed at strengthening the industrial fabric of Catalonia in this field.

The ICEC provides comprehensive support to the Catalan audiovisual industry and its impact is found in every stage of the value chain: product conception, advice in seeking funding, fostering production, distribution and exhibition, marketing Catalan audiovisual products both nationally and internationally, support for the dissemination and promotion of film culture and the conservation of the film heritage through the Filmoteca de Catalunya.

The ICEC website shows the description of all the grants aimed at fostering the audiovisual industry. See www.gencat.cat/cultura/icic for full text and rules and regulations governing calls for proposals.

Catalan Film Academy

The aim of the Catalan Film Academy is to be the single voice of the Catalan film industry, made up of all the creative and productive sectors in the profession, in artistic and scientific terms, similar to other film academies.

http://www.academiadelcinema.cat

Producers' Associations

MEDIA is the audiovisual support programme of the European Union established in Catalonia in partnership with the ICEC. Through the various grants for professional training and development, and the distribution and promotion of European audiovisual works, MEDIA fosters the competitiveness of the European industry both within the European market and on the international stage, favours the circulation of its works and promotes linguistic and cultural diversity.

The mission of the MEDIA Catalunya is to inform about the possibilities offered by the programme and to provide assistance to trainers, producers, distributors, markets, festivals, exhibitors, etc. for the submission of their products for the various grants published every year in Brussels.

Similarly, MEDIA Catalunya offers industry professionals advice on other international audiovisual support programmes, such as EURIMAGES in Europe and IBERMEDIA in Latin America, as well as the MEDIA Mundus programme, which supports European audiovisual initiatives in collaboration with other countries.

Professional College of the Audiovisual of Catalonia - CPAC

The Professional Audiovisual Association of Catalonia is made up of professionals from the Catalan audiovisual sector, from all specialties: directors-producers, technicians, screenwriters, cameras, producers... From TV, cinema, video games and multimedia. Together they promote the audiovisual, seeking innovation and excellence through joint work. Being a member is a guarantee of professionalism.

Created by the Parliament of Catalonia, CPAC is the only private entity in Public Law in Spain with a voice authorized by the administration. And that voice is the collegiate.

In order to achieve its objectives, the CPAC focuses on four aspects:

• Networking and continuing education (PROclass, CPAC Awards, Mentoring program
• Specialized job board - Exclusive benefits and services of the audiovisual sector (free spaces at the headquarters, advice in tax, employment, accounting and intellectual property, etc.)
• Regulation of the profession with the Public Administration (professional heading, Laws, etc.)

Catalunya Film Festivals

Catalunya Film Festivals is an association of Catalan film festivals and exhibitions that defends and manages their great cultural value both for the audio-visual sector and for society in general. It is the only one of its kind in Catalonia, the oldest and most dynamic in Spain and an international point of reference

Founded in 2005, the association has around fifty members catering to 500.000 annual spectators to whom it offers different communication, organization and financing services and tools to support their growth: the organization of professional training days, accounting and tax-related advice, institutional representation, the creation of common projects, etc.

Catalunya Film Festivals bestows a seal of quality on its members, a brand easily identifiable by all the agents of a sector supported by 15 years of experience and service, and by a network of expert professionals and collaborators. The Catalunya Film Festivals members are governed by a Code of Ethics of good practices that defines the type of festival we want: rigorous, plural and quality programming; committed to national and international promotion; professional organization committed to creators and spectators.

30% Tax Rebate for international productions

WHAT IS IT?
Foreign film and TV Productions (fiction, animation, documentary) can access a 30% tax deduction of the first million of the basic amount for deduction and 25% on the excess of said amount, for the expenses incurred in Spanish territory.

WHAT TYPE OF PRODUCTION IS ELIGIBLE?

Feature films for theatrical release (fiction, animation and documentary)
TV series (fiction, animation and documentary)

WHO CAN  APPLY?

Producers registered in the official Catalan and/or Spanish Registry of Film Companies that are in charge of the execution of a foreign production

WHAT IS THE MAXIMUM AMOUNT OF THE REBATE?

_ The amount of this deduction may not exceed €20 million for each production. In the case of audiovisual series, the deduction will be determined per episode and the limit will be 10 million euros per episode.
_ The amount of this deduction, together with other subsidies granted to the same production, may not exceed 50% of the production cost

WHAT ARE THE BASIC REQUIREMENTS?
_ The production must not qualify as Spanish

_ There must be a minimum eligible spend of 1,000,000 euros, with the exception of animation projects (200,000 euros minimum expense) and VFX projects (when the expenses related to visual effects incurred by the producer are less than 1 million euros the deduction will amount to 30%. The amount of this deduction may not exceed the amount established in the Community regulations on de minimis aids)

_ Eligible productions must have a minimum production cost of 2,000,000 euros

_ The deduction base cannot be more than 80% of the total production cost

_ The production must have obtained the corresponding certificate accrediting cultural status.

_ The final credits must include a specific reference to its having benefitted from the tax incentive; the collaboration, if applicable, of the Government of Spain, the Autonomous Communities, the Film Commissions or the Film Offices.

_ The holders of the rights must authorise the use of the title of the work and of graphic and audiovisual press material that expressly includes specific locations for the filming or for any other production process carried out in Spain.
WHAT IS THE ELIGIBLE EXPENDITURE?

_ Creative staff with tax residence in Spain or another Member State of the European Economic Area.

_Expenses derived from the use of technical industries and other suppliers

HOW AND WHEN DO I GET THE TAX DEDUCTION?

The Spanish company in charge of the production service applies for the incentive in the tax period after the service is completed. E.g. end of shooting: October 2023 / tax rebate request: July 2024 / tax rebate refund: within the next six months after the submission of the request.
The amount of the incentive is deducted from the amount payable as corporate income tax.

30% Tax Credit for National Shoots and Co-productions

WHAT IS IT?
Investment in Spanish feature films, short films or audio-visual fiction, animation or documentary series entitle the producer or investor to a deduction of
a) 30% of the first million of the basic amount for deduction;
b) 25% on the excess of said amount

WHAT TYPE OF PRODUCTION IS ELIGIBLE?
Feature films for theatrical release (fiction, animation or documentary)
Short films (fiction, animation or documentary)
TV series (fiction, animation or documentary)

WHAT IS THE ELIGIBLE EXPENDITURE?
The deduction base consists of the total production cost as well as P&A expenditure incurred by the producer. Both amounts are capped at 40% of the production cost
The base of the deduction will be reduced by the amount of subsidies received to finance the investments that generate the right to deduction

WHO CAN  APPLY?
Companies with tax residence in Spain

WHAT IS THE MAXIMUM AMOUNT OF THE TAX CREDIT?
_ The amount of this deduction may not exceed €20 million for each production. In the case of audiovisual series, the deduction will be determined per episode and the limit will be 10 million euros per episode
_ The amount of this deduction, together with other subsidies granted to the same production, may not exceed 50% of the production cost in general terms, although exceptions apply
WHAT ARE THE BASIC REQUIREMENTS?

_ The production must obtain Spanish nationality and a cultural certificate.
_ 50% of the deduction base must correspond to expenses incurred in Spain.
_ In case of a coproduction, the amounts will be determined for each coproducer, according to their respective share-percentage of the coproduction.
HOW AND WHEN DO I GET THE TAX DEDUCTION?
The deduction is generated within the tax period when the production cost is incurred and it is applied in the tax period when the production is finalized.

*PLEASE NOTE. This text briefly summarizes the highlights of the Spanish Tax Incentives. It is strongly advised to take any accounting, legal or investment decisions upon further consultation with legal advisors and / or a local production company that can assess your production in deeper detail. We recommend you read the full text of Law 27/2014, of November 27, on Corporation Tax, in particular, in its articles 36.1 and 39 for investments. More information in English here.