Incentive Calculator

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Refundable tax creditSource: AEAT· Last verified 2026-06-07
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Production details
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Estimated incentive
Researched
€330,000
27.5% of total budget · 30% of qualified spend
Total budget
€1,200,000
Qualified spend
€1,100,000
Base credit
€330,000
Uplift
€0
Line-by-line — why each number is what it is
Director · €150,000€45,000
30% of eligible Spanish spend (first €1M; 25% above) · 30% on €150,000
Lead cast · €250,000€75,000
30% of eligible Spanish spend (first €1M; 25% above) · 30% on €250,000
Local crew · €400,000€120,000
30% of eligible Spanish spend (first €1M; 25% above) · 30% on €400,000
Camera & grip rental · €180,000€54,000
30% of eligible Spanish spend (first €1M; 25% above) · 30% on €180,000
Locations & stage · €120,000€36,000
30% of eligible Spanish spend (first €1M; 25% above) · 30% on €120,000
Post (out of state) · €100,000—
Does not match this program's qualifying-spend definition.
Uplifts & bonuses
Canary Islands enhancementNot applied
Not applied — condition not met. Filming in the Canary Islands lifts the rate to ~50% (45% above €1M).
From credit to cash

A refundable credit pays out in cash even if you owe no state tax: you file, the state applies the credit to any liability, and refunds the rest. Timing depends on the audit and filing cycle.

Gross credit€330,000
Refunded as cash (above liability)€330,000

Typical timing: ~12 months after audit/filing.

  • • National rate is tiered: 30% on the first €1M of eligible Spanish spend, 25% above (modeled at 30%).
  • • Minimum €1M Spanish spend (€200K for VFX/animation/post). Producer must be registered with the ICAA.
  • • Regional regimes also exist (Navarra ~35%, Basque Country up to ~60–70%).
Every figure is traceable to a named rule above.
This incentive is your first money in.

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This is an estimate, not advice.

Every number here is an estimate generated from published program rules and your inputs. Programs change with each legislative session, and qualification depends on details a calculator can't see. This is not tax, legal, or financial advice. Before you make a financing decision, confirm everything with the state film office and a qualified CPA and entertainment attorney.