Tool · Film production
Basque film tax incentive calculator
Explore the incentive for your production, compare bands and prepare an enquiry with your figures.
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Editable summary
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How it is calculated
| Territorial spend / eligible costs | Deduction rate |
|---|---|
| More than 50 % | 60 % |
| From 35 % · up to 50 % | 50 % |
| More than 20 % · Below 35 % | 40 % |
| From 0 % · up to 20 % | 35 % |
NF 11/2013, art. 66 quater (redacción de la NF 9/2022)
| Territorial spend / eligible costs | Deduction rate |
|---|---|
| More than 50 % | 60 % |
| From 35 % · up to 50 % | 50 % |
| Below 35 % | No deduction in this model |
NF 2/2014, art. 66 bis (redacción de la NF 2/2024)
| Territorial spend / eligible costs | Deduction rate |
|---|---|
| More than 50 % | 60 % |
| From 35 % · up to 50 % | 50 % |
| Below 35 % | No deduction in this model |
NF 37/2013, art. 66 ter (redacción de la NF 9/2024)
The first matching band applies, from top to bottom. Basque language adds 10 percentage points when its conditions are met. Public aid limits and applicable territorial caps may reduce the deduction.
Eligible costs are attributed to the Basque producer and grants linked to those costs are deducted to obtain the net base. Services use the producer’s own costs; co-production applies its share before deducting its grants. The combined aid ceiling uses those costs for services, its budget share for co-production and the total budget for Basque production.
Calculation base and treatment of aid
Grants financing eligible costs first reduce the deduction base, including for difficult works. The deduction and total other public aid are then checked against the applicable ceiling. Those grants are part of the aid total: they are not added twice.
The budget approximates production costs for the low-budget condition; co-production territorial spend is measured across the whole work. The cultural certificate, available tax liability, minimum taxation and contract terms need individual review. For co-productions in Gipuzkoa and Araba, allocating the aid-ceiling budget by participation share is a calculation assumption that must be confirmed for each project.
Bizkaia
An example with figures
Bizkaia · Basque production · fiction feature · no Basque-language condition or other aid.
Frequently asked questions
Can a foreign production use the Basque tax incentive?
Yes, through a Basque production company: as executive producer for a producer not resident in Spain and without a permanent establishment here, or as co-producer. The work must meet the territory’s cultural and documentation requirements.
Who claims it, and how does it reach the international producer?
The Basque producer or executive producer claims it in its corporate tax return. How the benefit is reflected in the budget is agreed in the production services or co-production contract. It is not an automatic payment to the foreign producer.
Does the work have to be in Basque?
No. Basque may raise the rate by 10 percentage points: in Bizkaia, when the work is shot entirely in Basque; in Gipuzkoa and Araba, when Basque is the sole original language. The model’s Bizkaia checkbox requires both conditions.
Legal note
Model configuration: 2026-11-08.
This is only a simulation. No calculation or result is binding or constitutes tax advice, an offer, or a guarantee of a deduction, refund or financing. The final amount depends on substantiated costs and aid, cultural and documentation requirements, tax circumstances, applicable limits and contractual structure. Financing requires an investor and a contract; its terms, costs and timing are negotiated. Every project needs an individual review before decisions are made.
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