Spain has become one of Europe's most active filming destinations for international productions — and one of the main reasons is a real tax incentive, not just good weather and light. Under Article 36.2 of Spain's Corporate Tax Law (LIS), foreign productions that shoot in Spain can deduct a significant share of the money they spend here, which lowers the effective cost of the shoot considerably.
The headline numbers (current as of 2026): productions can deduct 30% of the first €1 million spent in Spain and 25% of the remaining expenditure, up to a cap of €20 million per production (€10 million per episode for series). To qualify, a production generally needs to spend at least €1 million in Spanish territory (€200,000 for animation projects), and work through a Spanish production services company registered with the ICAA film registry, which acts as the formal applicant for the deduction.
Some Spanish regions — the Canary Islands, the Basque Country and Navarre — run their own enhanced versions of this incentive, with higher percentages and different requirements. If your production could shoot partly outside Madrid, it's worth asking about those too.
We're not tax advisors, and the rules around eligibility, certificates and paperwork have real detail that changes over time. Rather than get it wrong here, we'd rather point you to the people who handle this every day:
This page is general information for productions researching Spain as a filming destination. The figures summarise the incentive under Article 36.2 of Spain's Corporate Income Tax Act (Ley 27/2014, LIS) as published by the official bodies above; they are indicative and may change. Plató La Mina does not process, certify or manage this incentive and accepts no responsibility for its application to any production. This is not tax, legal or financial advice — please confirm eligibility, current rates and requirements with a Spanish production services company, a qualified tax advisor or the official bodies above before making decisions.
Whatever the incentive covers, you'll still need a place to shoot. Plató La Mina is a 216 m² studio in Madrid's Fuencarral-El Pardo district, with four backdrops in the same space — white cyclorama, black backdrop, green screen and an exposed-brick wall — professional lighting included, direct vehicle access, a dressing room and a production room. It's been used for music videos, commercials, interviews and branded content for both Spanish and international clients.
If you're planning a shoot in Madrid and want to check availability or get a quote, reach out — we're happy to work with international productions and production service companies.
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