Even more tax breaks to film in Tenerife Aumentan en cinco puntos los ya de por s atractivos incentivos fiscales para las productoras nacionales e internacionales que elijan la Isla como escenario de sus proyectos audiovisuales.
Tenerife es un destino ideal para acoger producciones audiovisuales, no solo por sus condiciones naturales y su tejido empresarial de apoyo de primer nivel, sino tambi n por unos incentivos fiscales aplicables en Canarias que los hacen nicos en todo el territorio nacional. La reciente Ley de Presupuestos del Estado ha introducido un aumento en esos incentivos que hacen que las productoras nacionales e internacionales encuentren a n m s ventajoso de lo que ya lo era hasta ahora rodar en la Isla.
De acuerdo a la modificaci n del Impuesto de Sociedades introducida por la citada ley, y con efecto desde el 1 de enero de 2017, para producciones nacionales el incentivo se sit a en el 45% para el primer mill n de euros invertido (en lugar del 40% anterior) y un 40% sobre el exceso de dicho importe (en lugar del 38% anterior). Asimismo, el l mite del 50% de ayudas percibidas se aumenta hasta un 60 % para producciones transfronterizas y al 70% en el caso de producciones dirigidas por nuevos realizadores cuyo presupuesto de producci n no supere el mill n de euros. En el caso de las producciones internacionales, el incentivo es del 40% (lo que supone un aumento de cinco puntos respecto al porcentaje anterior).
Para ambos tipos de producciones, el l mite por personal creativo aumenta a 100.000 por persona, en lugar de los 50.000 vigentes hasta el momento. En lo referido al l mite de devoluci n, se mantiene en los 5,4 millones en las nacionales, cifra a la que tambi n se eleva para las internacionales.
La norma tambi n realiza una puntualizaci n sobre las Agrupaciones de Inter s Econ mico (AIE), a las que se considerar que ostentan la condici n de productor siempre que se constituyan como productora independiente, mediante el cumplimiento de los requisitos establecidos en el art culo 4.n) de la Ley 55/2007, de 28 de diciembre , se incorporen a la producci n con anterioridad a la fecha de finalizaci n de rodaje, y designen al productor ejecutivo encargado de asumir la iniciativa del proyecto.
Tenerife, un plat natural
La fortaleza de Tenerife como escenario de rodajes crece a o tras a o. La Isla acogi en 2016 un total de 116 producciones audiovisuales nacionales e internacionales, un r cord desde que se tienen datos, y 28 m s que las registradas en 2015. Los ingresos por este concepto ascendieron a 6,5 millones de euros.
A trav s de Tenerife Film Commission (TFC), la Isla ofrece a las productoras el asesoramiento necesario sobre localizaciones, permisos y todos los servicios que puedan requerir durante sus rodajes en territorio insular.
La gran diversidad de espacios aprovechables como decorado natural, entre ellos sus paisajes volc nicos, subtropicales, urbanos, costeros y marinos, separados por distancias muy cortas, favorece la recreaci n de m ltiples rincones del mundo en apenas unos kil metros. La tecnolog a y el tejido de empresas audiovisuales locales, los incentivos y ventajas fiscales para las productoras y un clima envidiable que permite grabaciones en exteriores durante todo el a o, complementan los atractivos de Tenerife como un espacio id neo para los rodajes.
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Even more tax breaks to film in Tenerife Aumentan en cinco puntos los ya de por s atractivos incentivos fiscales para las productoras nacionales e internacionales que elijan la Isla como escenario de sus proyectos audiovisuales. 
