Can pilots receive incentives?

In order to be eligible to receive tax incentives, a pilot must comply with all the conditions established by the regulations for audiovisual projects, including type and limit of expenses, obtaining the certificates issued by the ICAA and depositing a copy of the production at the Spanish Film Archive or in an officially-recognised library in an autonomous community.

In any case, it is worth employing the services of a specialised tax advisor to help you make the relevant enquiries at the relevant authority.