Spain Film Commission proposes to increase the tax incentive to the international shooting 30% In some cases, fiscal incentives to the international shooting in Europe reach 45% of the expenses incurred in the territory.
Spain Film Commission has produced a report that analyzes the current fiscal framework Spanish for audiovisual productions international and offer incentives in Europe, presenting at the same time ten suggestions for improvement
Cinematographic and audiovisual filming of all kinds generated an extraordinary impact in the economy of the territories that host them. They have important effects on different sectors: audiovisual industry, tourism and services of diverse nature and therefore, upon employment, the economy and the wealth of a country, and contribute to the dissemination of its brand and the attraction of visitors.
In the opinion of the Spain Film Commission its multiplier effect is indisputable and has been tested through numerous international studies. For this reason, in most of the neighbouring countries economic profitability generated in a territory the production and filming of audiovisual works, particularly large international productions, it has brought with it the development of specific tax policies to its catchment.
In some cases, fiscal incentives to the international shooting in Europe reach 45% of the expenses incurred in the territory. Include countries such as France, which made a major commitment to the uptake of productions and has recently raised it to 30%, after finding the success of its implementation. Other competitors such as United Kingdom offer a 25%, which makes it one of the main target of the American productions along with its important range of professionals and studios for filming.
Both France and the United Kingdom carried out follow-up studies of the impact of the incentive on the economy and tax revenue, concluding that for every euro invested by the State, recover between 2.7 and 3.74 through various taxes.
Spain Film Commission, in addition to facilitating collaboration between the Film Commissions and Film Offices in Spain, has worked intensely for years to create a tax incentive. In March 2013, he promoted the accomplishment of the day "The economy of filming in Spain" in coordination with the ICAA, initiating a process of awareness which culminated in the establishment by the Ministry of Finance of an incentive of 15% of the expenditure of the international shooting in the territory in January 2015.
Unbeatable locations
Spain enjoys unbeatable locations, a good deal of professional and technical services and modern infrastructures of transport and hospitality, but needs to have a fiscal framework that is attractive to be able to compete on equal terms with other countries and not waste opportunities.
For these reasons, Spain Film Commission has produced a report which examines the shortcomings of the current Spanish fiscal framework and providing incentives in Europe and offers ten suggestions for improvement, stressing the need to attribute a major role throughout the process of application, approval and final control of the incentive to ICAA.
This report has been submitted to the ICAA and Ministry of finance, is spreading among the political parties represented in Parliament, as well as the audiovisual industry organizations and professionals in the sector.
Access the full report.
Ten proposals 1 establish a procedure in coordination between ICAA and tax agency, after consultation with Spain Film Commission and the producers, who include:
Make a clear description of the eligible expenses that compile the answers to the questions of the binding, as well as suggestions from Spain Film Commission and the producers after the first period of application of the incentive
Definition of documentation to deliver in each of the phases
The so-called "cultural Test"
Committee on assessment of projects that perform evaluation that allows provisional rating and implement an advance of 80% of the incentive, as well as a final evaluation for the payment, including the obligation to submit an audited report of the total cost of production in Spain, both expenditure eligible as ineligible
2 increase the tax incentive to the international shooting 30%
3 reduce the minimum investment in Spain to 250,000
4 raise the maximum return for 20 million project
5 increase the maximum of 50,000 euros which limits compensation to creative staff and does not include diets at this limit
6 clarify the possibility to apply for the incentive more than one producer Spanish collaborator by each international production
7 that the deduction generated in each tax period be applied in fiscal year incurred expenses, regardless of which concluded the production or not.
8 require counterparties to the beneficiaries of the incentive:
Delivery to ICAAs copy of the film
Transfer of rights of image (trailer, Spain, poster, team interviews, images...) Turespa a, ICEX, Spain Film Commission for promotion of Spain and the autonomous communities
Obligation to include in the credits mention a Spanish incentive, locations and the logos of the Film Commissions collaborators, as well as Spain Film Commission
9 preparation of annual reports of direct, indirect and induced impact of the incentive, and its effect on tax revenue in collaboration with Spain Film Commission and the associations of producers
10.- Coordinaci n con los responsables de la realizaci n de estad sticas para evaluar el impacto spillover en el turismo y en la percepci n de la imagen de Espa a , sus territorios y su cultura
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Spain Film Commission proposes to increase the tax incentive to the international shooting 30% In some cases, fiscal incentives to the international shooting in Europe reach 45% of the expenses incurred in the territory. 
