We assist foreign audiovisual productions with the Tax Rebate program in Spain, coordinating requirements, documentation, eligible expenses, and legal certainty.


“Elzaburu provides very accurate information and is constantly looking for solutions.”
Spain offers one of the most competitive tax incentives for foreign audiovisual productions that carry out part of their filming or production on Spanish territory. This system allows for the recovery of a significant portion of the expenses incurred in Spain, provided the project meets the applicable legal, tax, and administrative requirements.
At ELZABURU, we assist foreign production companies, executive producers, and Spanish companies responsible for local production throughout the entire tax rebate application process.
We analyze the project, the projected expenses in Spain, the production structure, local suppliers, creative and technical staff, registration requirements, the film’s credits, and the process for obtaining the cultural status certificate, when applicable.
Our approach combines tax and regulatory expertise in the audiovisual sector to organize documentation, anticipate requirements, and coordinate tax incentives with production, ensuring that filming in Spain proceeds with greater legal and financial certainty.

We verify whether foreign productions meet the necessary requirements to qualify for the tax incentive in Spain, including the budget, minimum expenditure, type of production, and production structure.
We provide guidance on identifying expenses directly related to production in Spain, such as creative personnel residing in Spain or the European Economic Area, technical services, local suppliers, and rentals of equipment, studios, or sets, while coordinating with the project’s auditors and accountants.
We provided advice on the involvement of the Spanish production company responsible for carrying out the foreign production, the formation of the SPV, and its registration with the ICAA’s Registry of Film Companies.
We assist and advise on the review of the requirements for obtaining the cultural certification for foreign works, which is necessary to demonstrate the project’s cultural connection to Spain or its contribution to cultural diversity.
We provide advice regarding compliance with the formal requirements of the incentive program, including specific details regarding credits for audiovisual works and other applicable administrative requirements.
We assist with the preparation and coordination of the documentation required to apply for the tax rebate, ensuring accuracy, traceability, and legal certainty throughout the entire process.
We manage ownership, contracts, and rights to produce, distribute, and exploit cultural projects with legal certainty.
We define the legal, financial, and corporate structure of cultural projects from their earliest stages.
We structure financing for cultural projects by combining tax incentives, public grants, private investment, and other funding sources.
We maximize the return on your R&D&I through tax deductions, tax credits, and government grants.
