Spain has stablished as a preffered destination for international shooting of feature films, commercials, tv movies, and Social medial contents from productions companies all over the world, who choice our country to...
Spain has stablished as a preffered destination for international shooting of feature films, commercials, tv movies, and Social medial contents from productions companies all over the world, who choice our country to carry out their film or media projects. The espectacular locations, historical monuments from different cultures and civilizations, long coastal, mountain areas and beautiful rural enviroments, in adition to the landmark city centers and villages.. ; All these plus continuous sun and mild temperatures makes Spain a perfect EXT shooting set throughout all the year !
Just few privileged countries have a cultural diversity of architectural monuments like Spain. Celts, Romans and Muslims have left their imprint in Spain. There are other later buildings in Gothic, Renaissance, Baroque, and Neoclassical style.
The Spanish cinema is a value that has advertised our country and has placed Spain as a country with good actors, technicians and resources. Great artistic figures, directors and high level DOPs have positioned our film scene internationally. Now, we can say that we are ready to carry out any kind of audiovisual production.
We have local production teams all around Spain: Madrid, Barcelona, Málaga, Seville, Almería, Valencia, Mallorca, Canary Islands, Galicia and Basque Country.
The best Production Coordinators will advise you about incentives, recruitments, insurance, accommodations and other important aspects of your production.
Our Location Managers with a wide portfolio will help you to manage in a fast way the needed permits to shoot anywhere.
Technicians with extensive experience in commercial and film shoots.
We have our own camera, lighting and grip equipment. Camaleon was born as a rental company. Nowadays we rent equipment but also, we make audiovisual production services. To have the equipment is our great competitive advantage that allow us to give the best service with the best price.
Camaleon offers integral production services in Spain, including Balearic and Canary Islands. Our high level technicians, as well local on different parts of our country, will optimize your timings and add value to your production. Production, Camera, Lighting and Grip crew with longstanding experience in Films, Commercials or Tv broadcast.
Spain offer ideal weather conditions to carry out an EXT shoot. We have long days and many hours of sun per year in most of the country. During winter, temperatures are not very low. In Spain there are four different climates: Mediterranean, Mountain, Atlantic and Subtropical. Generally, temperatures grow from north to south and rainfalls are more numerous in the north.
Mountains - Historical monuments - Beaches - Cities - Towns - Landscapes - Desserts
The Spanish State gives to film production investors attractive tax benefits regulated in article 36, paragraphs 1 and 2 of the Law 27/2014, November 27th, about Corporation Tax. This law is applied in most of the Spain’s autonomous communities except in Canary islands, Navarre and Basque country. These benefits can have two potential beneficiaries. This law distinguish between spanish productions, regulated in paragraph 1 and foreign productions, regulated in paragraph 2; in both cases, the production should allow for the production of physical copies prior to the industrial production in a series.
In paragraph 1 the Law states that investments in spanish productions of feature films, fiction series, animation or documentaries, will give right to the producer to a 25% deduction regarding the first million euros of the deductible base and the 20% over the excess of that amount. The total amount of the deduction may not exceed 3 million euros. Is a essential requirement that 50% of the deduction base should account for expenditures effected in the Spanish territory.
The deduction base includes the total cost of the production, the expenses for obtaining copies and promotion and advertising costs up to 40% of the total audiovisual production cost.
In the case of co-productions between spanish and foreign producers, the amounts are determined for each co-producer according to their respective participation in the audiovisual production.
To receive the tax benefits some requirements must be fulfilled:.
a) The production needs to get the certificate of nationality. Feature films and other audiovisual works must have spanish nationality according to the precepts in Article 5 of the Law 55/2007, December 28th.
- The authors of cinematographic or audiovisual works, understanding as such director, screenwriter, DOP and soundtrack composer must be at least 75 % of people with Spanish nationality or other European Union member states. It can also be people with valid residency in Spain or in other European Union member state. In any case, the director must meet this requirement.
- The actors and other artists involved in a cinematographic or audiovisual work, must be at least 75% of people that fulfill nationality or residency requirements given in point a).
- The technical staff who are involved in a cinematographic or audiovisual work must be at least 75% of people that fulfill nationality or residency requirements given in point a).
- The original version of a cinematographic or audiovisual work has to be preferably made in any of the spanish official languages.
- The shooting, except screenplay requirements, postproduction and lab work may take place in Spain or other European Union member state. In the case of animation works, the production process also has to take place in those territories.
Additionally, the cinematographic or audiovisual work will be considered spanish if they are made as a co-production with foreign companies in accordance with the required regulation or by international conventions.
b) A new and perfect condition copy of the production has to be deposited in the Spanish Film Archive. The deduction provided for this paragraph will be generated in each tax period by the production cost generated in this period. It will be applied from the tax period when finalizing the audiovisual work, except for animation productions, whose deduction will apply from the tax period the certification of spanish nationality is obtained.
The base of the deduction will be reduced by the amount obtained in subsidies to finance investments which entitle to a deduction.
The deduction amount combined with other aid received by the taxpayer, may not exceed the 50%of the total cost of the production. This limit can be exceeded in two cases addressed in the law.
The second paragraph regulates foreign productions. The producers, whatever nationality, must be listed in the registration of Film Companies. They have a right of 20% deduction of the expenditure incurred on Spain. This expenditure have to exceed 1 million euros.
The costs which form the deduction base of the expenditures made in the Spanish territory up to 3 million euros per production are:
1º. Creative skilled staff expenses with fiscal residence in Spain or in other member state of the European Union with a limit of 100.000 euros for each person.
2º. Expenses derived from the use of technical industries and other suppliers.
The amount of this deduction in combination with aids or subsides may not exceed, the 50% of the production cost.
The producers under tis tax incentive have to fulfill the following obligations:
1º. Include in the credit titles and in the advertising of the audiovisual production a specific reference that the production has received this incentive and specify the shooting locations in Spain, the collaboration of Spanish Government and other Communities involved.
2º. Send to the Spanish Cinema and Audiovisual Arts Institute: a high quality copy of the audiovisual production in digital format, the synopsis, technical and artistic information, graphic and promotional material and a sufficient amount of frames with the authorisation to be used to promote the film in the Spanish territory.
3º The beneficiary companies will commit to give up partial reproduction rights and graphic material to promote the film with cultural and artistic purposes.
4º. Inform to the Spanish Cinema and Audiovisual Arts Institute the start date and the end date of the audiovisual work and the total expenditure in Spain.
Spain offers to the production companies the possibility to benefit from two subsidies: the one that the spanish state gives and those which are convened by autonomous communities according to its regulatory bases.
The aid programme for feature films production and other audiovisual works are regulated in the Order CUD/769/2018 of July 17th which establishes the following general principles.
1. The aid are compatible with any other aid for the same purpose. The total amount of the aids can not exceed the established limits
2. These aids are non-transferable.
3. The feature films and other audiovisual works including co-productions with foreign companies shall have Spanish nationality. They will get the Spanish nationality according to Article 5 of the Law 55/2007 of December 28th, those works carried out by a Spanish or other European Union production company with a Spanish nationality certificate. They need a preliminary recognition that Article 5 requirements are fulfil.
4. The feature films and other audiovisual works must certify its cultural nature throughout the corresponding certificate granted by the Spanish Cinema and Audiovisual Arts Institute.
5. In co-productions with foreign companies only can access to aids the Spanish co-producers with residence or permanent establishment in Spain. These aids are based on their percentage of participation.
6. The total amount of the aid will be reduced if any of the following requirements are not met: make the original version of the film in one of the Spanish official languages, shoot most of the project in the Spanish territory, .make most of the post-production and laboratory work in the Spanish territory. The aids that the production company can get will be reduced a 10% for each unfulfilled requirement.
Paragraph 6 shall not apply in the case of co-productions with foreign companies.
The requirements that the beneficiaries must satisfy to get Spanish Government aids are:
a) To have legal residence in Spain at the time of receiving the aid.
b) Meeting tax and social security obligations.
c) Meeting refund and reimbursement obligations for refund and reimbursement of previous grants.
d) Not having residence in a tax haven.
e) Not be punished for non-compliance with the rules on equality between women and men.
Furthermore, applicants of production grants must fulfill two requirements:
a) Owning the property rights of the audiovisual works produced, this ownership must be maintained at least three years after getting the aid.
b) Comply with the legal regulations in relations with creative, artistic and technical personnel and fulfil payment obligations with this personnel and other technical industries who have participated in the last film that the production company has obtained a grant.
In addition to specific obligations established for each aid modality, all beneficiaries are obliged to:
a) Proof of the completion of the production and provide the required documentation by the Cinematography and Audiovisual Arts Institute to justify the use of received funds and especially the documentation of made investment.
b) Provide to the Institute of Cinematography and Audiovisual Arts (ICAA) the accounting documentation duly audited according to the applicable legislation, and keep for four years the documents that justify the use of the received funds.
c) Communicate to the Institute of Cinematography and Audiovisual Arts the obtaining of other aids, whether national or international, that finance the same work.
d) Publicise the collaboration of the Spanish Government through its Ministry of Education, Culture and Sport and the Institute of Cinematography and Audiovisual Arts in the audiovisual production subsidised under the terms established in this order.
e) Deliver a new and perfect copy of the cinematographic film or audiovisual work that is aided to the National Film Archive in the support indicated in the aid call.
f) Authorize the Institute of Cinematography and Audiovisual Arts (ICAA) to use the film or audiovisual work in promotional activities in Spain and foreign territories.
The state public aids can have two types, general aids and selective aids, they are incompatible with each other. In the same budget year, each project can only participate in one of these two options. Although, the same project can be submitted to both selection procedures in the same or different budgetary period with a maximum of four procedures of selection in general aids, and three procedures in selective aids.
The total amount of aids and tax incentives for a project may not exceed 50% of the recognized cost by the Cinematography and Audiovisual Arts Institute. The amount received for each production company or group of them may not exceed 10% of the allocation for each financial year.
The accreditation of the cultural character of the production is an indispensable condition for granting general and selective aids.
The general aids for the production of feature films are aimed at financing the production cost of projects that can obtain Spanish nationality and that have accredited their cultural character. Also, it is important to meet the following requirements for the current financial year:
The minimum cost recognized by Cinematography and Audiovisual Arts Institute has to be 1,300,000 euros. For documentary feature films and international co-productions in which exclusively Spanish-American companies participate, the minimum cost recognized should be 400,000 euros. In the rest of international co-productions the minimum cost should be 900,000 euros.
2. At the moment of requesting the aid the project may has a financing guarantee of at least 35 percent of the planned budget. The Cinematography and Audiovisual Arts Institute consider, among other concepts, the contract amounts for the early acquisition of exploitation rights, the amount of formalized contracts by the producer or co-producer companies with Spanish distribution companies, and with companies of international sales, other public aids and the own resources of the producing companies with bank guarantee.
3. At least 50% of budgeted expenses of the feature film has to be made in Spain or have repercussions on authors, technical and artistic staff or Spanish services. In the case of co-productions with foreign companies, this requirement will be only applied to the proportional part of the Spanish participation.
4. At least 15% of the film's budget with a maximum limit of 800,000 euros may be spent in copies, advertising and promotion for its commercial premiere in Spain.
5. That the premiere occurs within a maximum period of 9 months from the notification of the nationality certificate. In the event that the cost exceeds 2,000,000 euros it has to take place in 40 movie theaters. If the feature film had a recognized cost equal to or less than 2,000,000 euros, it must be screened in at least 20 movie theaters. For feature films in co-official languages other than Spanish, the movie theaters should be 12, and 5 movie theaters in the case of documentaries.
The amount of aids and the application deadlines can change every year, the Order published each year will report about these issues, as well as the evaluation criteria that evaluate the projects and the payment way. Likewise, the requirements and criteria that have been exposed in this information may change.
For selective aids, they are intended to finance experimental projects or documentaries which include new filmmakers. The cost of production recognized by the Cinematography and Audiovisual Arts Institute this year (2018) should not exceed 1,800,000 euros, in the case of animated feature films the limit is 2,500,000 euros, with some exceptions for international co-productions that meet other requirements. Likewise, at the moment of requesting the aid, the project must be guaranteed a financing of at least 15% of the budget foreseen for the production of the feature film.
As with general aids, the amount of aid, application deadlines, requirements and procedures can change each year. They will be specified by Ministerial Order published in the BOE.
At CAMALEON CINEMA SERVICES we can advise you about tax benefits that can be obtained as a producer of an audiovisual work or as a investor who wants to participate in the field of cinematography. We advise audiovisual production companies and cultural entities. We manage the application for grants and aids granted by the Government of Spain helping to find funding for your project and collaborating to carry it out.