The Regional Community of Navarre has its own tax regime and regulatory structure that allows it to improve its fiscal incentives with respect to the rest of Spain. The deductions for investments in cinematographic productions and audiovisual fiction series are regulated in article 70 of the Regional Law 24/1996, of December 30, of the Corporation Tax, which establishes two types of assumptions, being able to apply only one of them, and therefore incompatible with each other:

Deductions for investments in spanish productions of feature films and audiovisual series of fiction, animation or documentary that allow the preparation of a physical support prior to serial industrial production. (Art. 70., section 1), this part will authorize a deduction of 35% for the producer, which exceeds the one that prevails in the rest of the Spanish State. In the aforementioned Law it is established that the base of the deduction will be the total cost of the production, to which other specified expenses may be added in the aforementioned section. This way, the specified expenses extend the deduction’s own base by a very considerable percentage, setting a percentage of expenses that must be realized in Navarre.

Likewise, the following points are determined In the case of co-productions. The amounts of the deductions corresponding to each co-producer, the periods in which the deduction may be applied, and the compatibility with the subsidies received to finance the investments that generate the right to subsidy.


Incentivo fiscal