In San Sebastian-Gipuzkoa, support for the audiovisual sector is not just a lip-service, but it is accompanied by important tax incentives. Investments in Basque and Spanish productions are given a 30% deduction in Corporate Tax and 40% if the project is filmed in Basque.
Foreign productions that are filmed in the Basque Autonomous Community will obtain a 25% deduction for expenses in the Basque Autonomous Community. Furthermore, in some cases, exemption from municipal taxes can also be added to these incentives.
DEDUCTION IN CORPORATE TAX FOR BASQUE AND SPANISH PRODUCTIONS.
DEDUCTION IN CORPORATE TAX FOR FILMING IN BASQUE
DEDUCTION DUE TO INVESTMENT FOR FOREIGN PRODUCTIONS.