SPAIN - Biscay

EP Services Offered

Administration

Tax Credit Financing

Tax Credit Placement

Animation

Commercials

Documentaries

Feature Films

Game Shows

Pilots

Post Only

Reality Television

Scripted Television

Talk Shows

Video Games

Beaches Ocean

City

Deserts

Forests

Lakes Rivers

Mountains

Rural

Snow

Suburban

Tropical

Not available

Incentive	35%-70% Tax Credit
Labor
Resident ATL	35-60%
Resident BTL	35-60%
Qualified Spend
Spend	35-60%
	60% if expenses in Biscay >50%. 50% if expenses in Biscay account for between 35-50% of the total. 40% if expenses in Biscay are between 20-35%. 35% overall
Application
	The amount of the tax break is deducted from the corporate income tax payable in the tax period in which the production services are completed. This will be the moment when the executive production ends in Spain.
Additional Requirements
Cultural Test	Yes
Local Production Company	Yes
Sunset Date	December 31, 2028
Additional Information	+10% if Basque is the source language.
Bilbao Bizkaia Film Commission info@bifilmcommission.com https://www.bifilmcommission.com/