What are the eligible costs related to creative personnel?

In order to calculate the application base for the tax incentive, creative personnel will be understood to be the following:

- Authors: the director, scriptwriter, photography director and the music composer.

- The actors and other artists taking part in a production.

- The technical creative personnel: the head installer, the artistic director, the sound director, the figurine maker and the head make-up artist.

All the above must be registered to pay tax in Spain or in the European Economic Area and expenses are limited to €100,000 per person.