€1M

€3M

€100K

20% on qualified expenditures including, but not limited to:

• The expenses of creative personnel, as long as they are a resident of Spain or in some member state of the EEA.
• The expenses derived from the use of technical industries and other suppliers.

The amount of this deduction, together with the other aid received by the taxpayer, may not exceed 50% of the cost of the production.