The objective of this article is to analyze the 2024 Spanish Film Law Project and compare it with the current 2007 Film Law, highlighting the main changes and their impact on the industry.
In 2024, a Draft Film and Audiovisual Culture Law was drawn up to replace the 2007 Film Law, which has yet to be approved. Its final approval is expected as the Film Law 2026, the most ambitious reform since 2007. Its objectives: to foster international growth, support independent production, adapt to digitalization and regulate streaming platforms, promote gender equality and support production in co-official languages, protect cultural heritage, improve grants, facilitate scriptwriting and project development, and establish new governance through the State Council for Cinematography and Audiovisual Culture.
The new Spanish Film Law draft proposes significant changes, one of the most debated being the screen quota:
From "cinematographic works" to "audiovisual works": The new law acknowledges that a streaming series or digital content carries the same weight as a theatrical film.
From "promotion" to "drive": The State adopts a more proactive stance in the growth of the industry.
From "conservation" to "protection and dissemination": Films must be legally protected and made accessible to the public.
From "defence" to "safeguarding and enhancement": "Defence" is a reactive term, protecting against something; "enhancement" gives greater relevance and social prestige to the work.
The major novelty: "Creative autonomy": This is the most important difference. The new Film Law introduces a fundamental right of the artist: freedom of creation without interference from producers, platforms or the State itself. Artistic creation is better protected.
In summary, the current law focuses on the industry and physical conservation. The Draft Film and Audiovisual Culture Law is more contemporary and prioritises cultural value, active dissemination, national identity and the creative autonomy of the author.
The new draft Film Law maintains the scope of application:
It applies to natural persons residing in Spain and to Spanish companies and companies from other Member States of the European Union and the European Economic Area established in Spain.
The Institute of Cinematography and Audiovisual Arts (ICAA) is responsible for exercising state functions.
Comparing the new 2024 Spanish Film Law with the current law reveals a profound update, driven by the emergence of digital platforms (Netflix, HBO, Disney…) and new technologies.
Under the current law, the theatrical film is the protagonist. Under the new Film Law, the audiovisual work encompasses video games, digital creation and trailers with their own legal status that they previously lacked. The intention is to legislate for any screen, not just cinemas.
The new Film Law is more precise and technology-oriented:
The new draft Film Law offers greater protection to workers.
With the new Film Law, the objective is to eliminate any legal ambiguity about who provides the funding.
To receive grants or subsidies, being "independent" is essential. Independent production companies must demonstrate their independence from large groups. The new law tightens and clarifies the rules.
In summary: The 2007 Law is a "traditional cinema" law, and the new Law is a "modern audiovisual industry" law that acknowledges that content is consumed more on home and mobile screens than in cinemas and takes the screen quota into account.
The new draft Spanish Film Law maintains the basic nationality requirements but introduces greater flexibility. A highly relevant exception is introduced: if 100% of the authorial cast (director, screenwriter, DP and composer) meets the nationality/residency requirements, the work may obtain Spanish nationality even if it fails to meet one of the other requirements (such as language, filming on territory or the percentage of actors). This allows for greater creative and commercial freedom, as it permits filming entirely abroad or with an international cast without losing Spanish nationality, provided the "core" of authors is entirely national/community.
The new Spanish Film Law has the following characteristics:
Greater control over intellectual property: An essential condition for nationality is that the production complies with Spanish legislation and jurisdiction on intellectual property; contracts linked to the production must be subject to Spanish law.
Broader definition of Ibero-American identity: An Ibero-American work is any work recognised as national by a Member State of the CAACI (Conference of Ibero-American Audiovisual and Cinematographic Authorities).
Hierarchy in International Co-productions: Absolute priority is given to international agreements. Only where no agreement exists with the country in question will national regulations apply. This provides greater legal certainty in co-productions, as the international treaty prevails over domestic law.
The new Spanish Film Law establishes a specific article for the issuance of the nationality certificate.
The certificate of Spanish nationality may be issued by the ICAA or the competent body of the autonomous community, provided the work meets the nationality requirements.
In the case of the ICAA, the procedure may be initiated at the request of the interested party when the work is applying for grants or incentives or is an international co-production; or ex officio in other cases, once notification of the work's classification has been received.
The ICAA and the autonomous communities must cooperate to ensure that procedures and criteria are applied in a coordinated manner.
In summary, the new Spanish Film Law seeks to streamline the granting of the nationality certificate, clarify when it is required and strengthen collaboration between the State and the autonomous communities.
The pending new Film Law evolves from a "storage" model towards a "digital and fiscal active management" model. The new text is far more exhaustive and technical, as it links conservation with tax benefits.
The most important differences are as follows:
The current law only requires the delivery of a copy from those receiving public grants or subsidies; the new law would extend the obligation to those benefiting from tax incentives through Corporate Tax deductions, with a serious consequence: failure to deliver materials may result in the loss of the tax incentive and other tax penalties. A maximum period of 6 months after the application of the deduction is set to comply with the delivery.
Whereas the current law requests "a copy in perfect condition", the new text is far more technical in requiring conservation and dissemination materials with final colour grading and final sound mix in the original language. It also introduces a legal novelty by requiring an express authorisation to be granted to the ICAA to use those materials for research and dissemination.
The new Film Law requires the Film Archive to include subtitling, sign language and audio description in its dissemination activities, where the characteristics of the work permit.
The pending new Film Law includes a mandate for the Film Archive to adopt initiatives to make visible the role of women in the Spanish audiovisual heritage, recovering their historical importance.
In summary, the new 2026 Film Law transforms the Film Archive from a "film warehouse" into an interoperable data centre. Most relevant for the professional sector is the direct link between the delivery of materials and the validity of tax incentives, converting a cultural obligation into a strict tax requirement, with greater protection of cinematographic and audiovisual heritage.
The new Spanish Film Law tightens penalties, offers greater protection of intellectual property, introduces mandatory gender quotas for the first time and is especially designed for independent production companies.
The most relevant differences are as follows:
The current law only mentions "official Spanish languages"; the new law broadens this definition to statutorily recognised languages and, importantly, includes Spanish sign languages. The difference lies in the penalty: under the current law, failing to meet the language requirement results in a 10% loss of the grant, while under the new law the penalty rises to 15%. Filming in foreign languages is penalised more heavily if a subsidy from Spanish public funds is sought.
Currently, filming, post-production and laboratory are treated as three separate requirements, with a 10% penalty for each. Under the new law, everything would be grouped into two blocks: filming and technical processes, and post-production. The 10% penalty per unfulfilled block is maintained.
The 2007 law only requires holding the rights to exploit the work; the new law prevents streaming platforms such as Netflix, Disney, HBO or Amazon from permanently retaining all rights. It introduces two new obligations:
Whereas the current law covers creative, artistic and technical staff, the new law refers to a far more modern and detailed definition, which includes new roles such as VFX supervisors or animation heads. The objective is the same: if the entire production team from the previous feature film has not been paid, grants and subsidies cannot be applied for.
Currently a work can only receive one line of support, with no clear exceptions. The new law introduces a vital exception: short films will be able to combine lines of support. This acknowledges the economic fragility of the short film and allows them to accumulate support that would be denied to a feature film.
The 2007 law does not establish credit reserves by gender; the new law stipulates that 35% of the budget of each line of support must be reserved exclusively for projects directed by women.
Under the pending new Film Law, to obtain the grant it is mandatory to submit the work for the nationality certificate and to certify the actual production cost.
In summary, the new text offers greater protection of language by increasing the penalty, and protects the producer against platforms by limiting rights assignments; it provides more support for short films and guarantees by law that one third of grants go to female directors.
The new Spanish Film Law introduces the following novelties:
The current legislation refers to the old 2004 Corporate Tax Law; the new law draft updates this to the current Law 27/2014 on Corporate Tax. The new film law adapts to the current tax system, including the deductions under art. 36 CTA.
Under the current law, the ICAA "will promote" two specific channels: EIGs (Economic Interest Groupings) and venture capital. The new draft law maintains EIGs but opens the door to "other figures or modalities" permitted by tax regulations, leaving room for new financing structures.
Under the new law, the aid ceiling is referred directly to EU community regulations.
Currently the AEAT and ICAA collaborate to monitor limits; the new law strengthens information exchange and adds a novelty: monitoring of the economic impact of incentives, involving more ministries (Treasury, Culture and Digital Transformation). It is no longer just control — it is also efficiency evaluation of the system.
Until now, if the deduction limit is exceeded there is a clawback or reduction of aid, without further detail; under the new draft law, tax incentives are adjusted first (Treasury), and if that is not sufficient, public grants are adjusted. A clear order of regularisation is introduced that did not previously exist.
The new law integrates it within the general investment system.
The shift from Article 21 to the new Article 36 represents a change of model in film tax incentives in Spain, moving away from a national, rigid, EIG-based system. Film tax incentives in Spain are thus better regulated and aligned with Europe — a more flexible financing system and far more fiscally controlled. Furthermore, the new Spanish Film Law introduces something key: it clearly defines what happens when limits are exceeded and how regularisation takes place.
