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Tax credit up to 70%

For all audiovisual productions*, national and international, including new digital formats.

60% if expenses in Bizkaia >50%.
50% if expenses in Bizkaia account for between 35-50% of the total.
40% if expenses in Bizkaia are between 20-35%.
35% overall (There is no territoriality requirement).
+10% if Basque is the source language.

*Feature length films, short films, other featured films, television series, animation or documentaries.

Deduction limits
  • 50% of global production cost estimate, including all other grants.
  • 60%, European co-productions.
  • No Limit, complex works or co-productions with countries belonging to the OECD Development Assistance Committee.
Requirements for the deduction
  • Certificate accrediting cultural nature, issued by ICAA, Autonomous Community Bodies or other EU or EEA States.
  • Deposit a copy in the Basque Film Archives or competent body.
  • Legal entities “producers and/or executive producers” with registered address in Bizkaia.
  • Natural persons normally resident in Bizkaia.
Complex works

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