What expenses are not eligible?

Different binding inquiries have determined which expenses are not eligible when it comes to calculating tax incentives. This is a non-definitive list of these expenses, and we recommend asking a specialised fiscal advisor and/or making an inquiry at your local Inland Revenue office.

- The cost of air, maritime and/or road transport of filming equipment, props and/or machinery to be used on set from countries other than Spain, as these are costs which are not incurred within Spanish territory.

- Employment and legal advisory services.

- Expenses incurred in relation to the administrative team. This includes shop rents (administrative offices), staff expenses (head accountant, accountant, paying accountant, and assistant accountant), renting office machinery and furniture (photocopy machines, printers, office furniture etc) and the purchase of office equipment, stationary and messenger services.

- Expenses incurred from tax depreciation of the assets directly affected by the executive production, as far as they are not expenses incurred within Spanish territory, but rather investments carried out abroad which are later affected by the production.