Tax incentives in Spain
Turn part of what you already pay in tax into an investment in cultural or R&D projects, and deduct up to 120% of your contribution.
The law rewards two things: producing culture in Spain and carrying out research. These are the percentages each project generates.
You come in as a financier: you contribute money to the project and the tax credit it generates is applied in your tax return. You don't produce, manage or bear the production risk.
The credit you apply cannot exceed 1,20 times what you contribute. Hence the 120%: you get your money back plus 20% more.
The joint limit in art. 39.1 LIS is 25% of the reduced gross tax liability, and rises to 50% when the credit exceeds 10% of that liability.
We work with production companies and research centres whose projects are already certified. You choose where your money goes.
Spanish films from established production companies, with financing closed and a firm shooting schedule.
Spanish-produced series for television and streaming platforms.
Auteur and factual documentaries, with festival runs and international sales.
Theatre, dance and opera productions with seasons and tours already scheduled.
Concerts, tours and musicals that generate the live performance credit.
Animation and visual effects, with their own spending thresholds and technical teams in Spain.
Development of algorithms, artificial intelligence models and data platforms.
Biomedical research, diagnostics and medical device development.
New crops, water efficiency and food processing.
Robotics, new production processes and substantial improvement of manufacturing lines.
Storage, energy efficiency, hydrogen and industrial decarbonisation.
New materials, coatings and nanotechnology applications.
The catalogue changes every year depending on the projects that go into production. In the initial consultation we show you those open at that time and how much ticket is still available in each.
The same mechanism in both cases, but with a different timeline. Choose yours.
You contribute in 2026 and apply it in the income tax return you file in 2027.
We review your case, calculate how much you can deduct and choose together the project that suits you best. We reserve your investment ticket.
You sign the financing agreement and pay the amount before 31 December 2026.
The project obtains its ICAA or INAEM certificate, or the reasoned report if it is R&D, and the agreement is notified to the AEAT.
We file your return and apply the credit directly against the tax payable.
Your contribution comes back in full as a lower tax bill, plus at least 20% extra saving.
You contribute within the 2026 tax year and apply it in Form 200 in July 2027.
We analyse your company's expected tax liability, set the optimal amount and reserve your ticket in the chosen project.
Financing agreement and payment within the tax year itself, before the accounts are closed.
ICAA or INAEM certificates, or the R&D project's reasoned report, and notification of the agreement to the AEAT.
We file the Corporate Income Tax return for the 2026 tax year with the credit applied against the tax payable.
The company recovers the contribution through a lower tax bill, with at least 20% extra over the amount invested.
Enter your expected annual gross profit and we'll tell you how much you would pay, how much you should contribute and how much you save.
The Basque Country and Navarre have their own regional tax system and are not included in this calculation.
2026 rates under Law 7/2024: 19% / 21% for micro-SMEs, 23% for small companies and 25% standard.
Indicative calculation. It applies the current national and regional general scales, with the general personal allowance of 5.550 €; it does not include allowances for descendants or ascendants, reductions, savings income or other deductions. The final amount and limit depend on your specific situation and the chosen project.