{"id":12994,"date":"2022-09-15T10:35:40","date_gmt":"2022-09-15T10:35:40","guid":{"rendered":"https:\/\/www.navarrafilmindustry.com\/come-to-navarra\/incentivo-fiscal-audiovisual-en-navarra\/"},"modified":"2026-02-10T15:22:46","modified_gmt":"2026-02-10T15:22:46","slug":"incentive","status":"publish","type":"page","link":"https:\/\/www.navarrafilmindustry.com\/en\/come-to-navarra\/incentive\/","title":{"rendered":"Incentives"},"content":{"rendered":"[vc_row type=”full_width_background” full_screen_row_position=”middle” column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” bg_image=”43751″ bg_position=”center center” background_image_loading=”default” bg_repeat=”no-repeat” scene_position=”top” top_padding=”240″ bottom_padding=”240″ text_color=”light” text_align=”left” row_border_radius=”none” row_border_radius_applies=”bg” overflow=”visible” color_overlay=”#000000″ advanced_gradient_angle=”0″ overlay_strength=”0.3″ gradient_direction=”left_to_right” shape_divider_position=”bottom” bg_image_animation=”none” gradient_type=”default” shape_type=””][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_spacing=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/1″ tablet_width_inherit=”default” tablet_text_alignment=”default” phone_text_alignment=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid”][vc_column_text]\n

Audiovisual tax<\/h1>\n

incentives in Navarra<\/h1>\n[\/vc_column_text][\/vc_column][\/vc_row][vc_row type=”full_width_background” full_screen_row_position=”middle” column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” bg_color=”#f5f5f5″ scene_position=”center” top_padding=”30px” constrain_group_1=”yes” bottom_padding=”30px” bottom_margin=”50″ text_color=”dark” text_align=”left” row_border_radius=”none” row_border_radius_applies=”bg” overflow=”visible” advanced_gradient_angle=”0″ overlay_strength=”0.3″ gradient_direction=”left_to_right” shape_divider_position=”bottom” bg_image_animation=”none” gradient_type=”default” shape_type=””][vc_column column_padding=”padding-3-percent” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_spacing=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” el_class=”txtdcha” advanced_gradient_angle=”0″ gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/2″ tablet_width_inherit=”default” tablet_text_alignment=”default” phone_text_alignment=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid” gradient_type=”default”][vc_column_text]Tax deduction for investments in feature films and other audiovisual productions (Foral Law of Corporate Tax of the Region of Navarra, article 65).[\/vc_column_text][nectar_btn size=”medium” button_style=”regular” button_color_2=”Accent-Color” icon_family=”none” text=”Incentive Guide” url=”https:\/\/www.navarrafilmindustry.com\/wp-content\/uploads\/2026\/02\/Guia-incentivo-EN.pdf”][nectar_btn size=”medium” button_style=”regular” button_color_2=”Accent-Color” icon_family=”none” text=”FAQ’s about incentives” url=”https:\/\/www.navarrafilmindustry.com\/wp-content\/uploads\/2026\/02\/FAQs-EN.pdf”][\/vc_column][vc_column column_padding=”padding-3-percent” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_spacing=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” advanced_gradient_angle=”0″ gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/2″ tablet_width_inherit=”default” tablet_text_alignment=”default” phone_text_alignment=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid” gradient_type=”default”][vc_column_text]\n
Further information may be found in<\/span>: www.culturanavarra.es\/es\/informacion-general<\/a> validacion.incentivo.audiovisual@navarra.es<\/a>
\nTel: 848 43 35 05 | 848 42 47 58<\/div>\n[\/vc_column_text][nectar_btn size=”medium” button_style=”regular” button_color_2=”Accent-Color” icon_family=”none” text=”Corporate Tax deduction for investments in cinematographic films and other audiovusal works” url=”https:\/\/www.navarrafilmindustry.com\/wp-content\/uploads\/2025\/02\/Guia-incentivo-diciembre-2024-EN.pdf”][\/vc_column][\/vc_row][vc_row type=”full_width_background” full_screen_row_position=”middle” column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” scene_position=”center” top_padding=”30px” constrain_group_1=”yes” bottom_padding=”30px” bottom_margin=”50″ text_color=”dark” text_align=”left” row_border_radius=”none” row_border_radius_applies=”bg” overflow=”visible” advanced_gradient_angle=”0″ overlay_strength=”0.3″ gradient_direction=”left_to_right” shape_divider_position=”bottom” bg_image_animation=”none” gradient_type=”default” shape_type=””][vc_column column_padding=”padding-3-percent” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_spacing=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” advanced_gradient_angle=”0″ gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/4″ tablet_width_inherit=”default” tablet_text_alignment=”default” phone_text_alignment=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid” gradient_type=”default”][\/vc_column][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_spacing=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/2″ tablet_width_inherit=”default” tablet_text_alignment=”default” phone_text_alignment=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid”][vc_custom_heading text=”Receiver” font_container=”tag:h2|text_align:center” use_theme_fonts=”yes”][\/vc_column][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_spacing=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/4″ tablet_width_inherit=”default” tablet_text_alignment=”default” phone_text_alignment=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid”][\/vc_column][\/vc_row][vc_row type=”in_container” full_screen_row_position=”middle” column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” scene_position=”center” text_color=”dark” text_align=”left” row_border_radius=”none” row_border_radius_applies=”bg” overflow=”visible” advanced_gradient_angle=”0″ overlay_strength=”0.3″ gradient_direction=”left_to_right” shape_divider_position=”bottom” bg_image_animation=”none” gradient_type=”default” shape_type=””][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_spacing=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/1″ tablet_width_inherit=”default” tablet_text_alignment=”default” phone_text_alignment=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid”][vc_row_inner equal_height=”yes” column_margin=”30px” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” constrain_group_1=”yes” constrain_group_2=”yes” text_align=”center” row_position=”default” row_position_tablet=”inherit” row_position_phone=”inherit” class=”destinatarios” overflow=”visible” pointer_events=”all”][vc_column_inner column_padding=”padding-4-percent” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_spacing=”default” background_color=”#f5f5f5″ background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” advanced_gradient_angle=”0″ gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/3″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid” gradient_type=”default”][image_with_animation image_url=”12584″ image_size=”custom” animation_type=”entrance” animation=”None” hover_animation=”none” alignment=”center” border_radius=”none” box_shadow=”none” image_loading=”default” max_width=”none” max_width_mobile=”default” custom_image_size=”60px”][vc_column_text]\n
\n

Producers or co-producers<\/span><\/h3>\n<\/div>\n

of Spanish productions, motion pictures and other audiovisual productions, feature films and short films: regulated in Article 65.1.[\/vc_column_text][nectar_btn size=”small” open_new_tab=”true” button_style=”regular” button_color_2=”Extra-Color-3″ icon_family=”fontawesome” el_class=”boton-gris” text=”See more” url=”https:\/\/www.puntodevistafestival.com\/” icon_fontawesome=”fa fa-angle-down”][vc_column_text el_class=”destinatario-desplegable”]\n

% TAX DEDUCTION<\/h3>\n

Special:<\/strong> 50% in the first three million of the deduction base.<\/p>\n

General:<\/strong> 45% of the deduction base.<\/p>\n

Special deduction:<\/strong>
\nAnimation productions; V.O. Basque; Led by women; Documentaries; Novel direction, Short films.<\/p>\n

DEDUCTION BASE<\/h3>\n
    \n
  • The production costs of the audiovisual work up to the achievement of the standard copy or digital master, with certain specialties and limits.<\/li>\n
  • Advertising and promotion expenses, up to a limit of 40% of production costs.<\/li>\n
  • The costs of adapting to a support or system, of making supports to preserve the work and obtaining copies,
    \nnecessary and intended for the exhibition in theaters or cinematographic exploitation, or, in the case of series, for the retransmission on television or on platforms that offer streaming content.<\/li>\n
  • The costs of the special audit report.<\/li>\n<\/ul>\n

    LIMITS AND REQUIREMENTS<\/h3>\n

    Expenditures in Navarra must reach 40% of the investment (If the percentage of expenses is lower, the deduction base will be calculated by dividing the expenses in Navarra by 0.4).<\/p>\n

    The recognition of the investment is a procedure carried out by the General Directorate of Culture of the Government of Navarra.<\/p>\n

    Maximum amount of the deduction: 5 million euros.<\/p>\n

    The sum of the deduction and the rest of the grants may not exceed 50% of the eligible expenditure.<\/p>\n

    This limit will be raised in the following cases:<\/p>\n

      \n
    • 85% for short films and projects with a production cost of less than 1,000,000 euros.<\/li>\n
    • 80% for productions directed by a person who has not directed or co-directed more than two feature films graded for commercial exploitation in single movie theatres whose production budget is not higher than \u20ac1,500,000.<\/li>\n
    • 80% for productions entirely filmed in Basque<\/li>\n
    • 80% for productions exclusively directed by people with a degree of disability equal to or higher than 33% recognised by the competent body.<\/li>\n
    • 75% for productions exclusively made by women directors.<\/li>\n
    • 75% for productions of special cultural and artistic value that need exceptional financing support according to the criteria established through a Regional Order or in the corresponding calls for
      \nassistance.<\/li>\n
    • 75% for documentaries.<\/li>\n
    • 75% for animated film works whose production budget does not exceed 2.500,000 euros.<\/li>\n
    • 60% for certain cross-border productions<\/li>\n
    • 60% for international productions with Latin American countries.<\/li>\n<\/ul>\n[\/vc_column_text][\/vc_column_inner][vc_column_inner column_padding=”padding-4-percent” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_spacing=”default” background_color=”#f5f5f5″ background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” advanced_gradient_angle=”0″ gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/3″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid” gradient_type=”default”][image_with_animation image_url=”12587″ image_size=”custom” animation_type=”entrance” animation=”Fade In” hover_animation=”none” alignment=”” border_radius=”none” box_shadow=”none” image_loading=”default” max_width=”100%” max_width_mobile=”default” custom_image_size=”60px”][vc_column_text]\n

      Services<\/h3>\n

      who are in charge of the execution of a foreign production for the production of cinematographic films or audiovisual works, which have a certificate proving their cultural nature.[\/vc_column_text][nectar_btn size=”small” open_new_tab=”true” button_style=”regular” button_color_2=”Extra-Color-3″ icon_family=”fontawesome” el_class=”boton-gris” text=”See more” url=”http:\/\/www.operaprimafestival.es\/” icon_fontawesome=”fa fa-angle-down”][vc_column_text el_class=”destinatario-desplegable”]\n

      % TAX DEDUCTION<\/h3>\n

      General<\/strong>: 35% on the first million of the deduction base.<\/p>\n

      DEDUCTION BASE<\/h3>\n

      Expenses incurred in Navarra territory.<\/p>\n

      LIMITS AND REQUIREMENTS<\/h3>\n
        \n
      • The basis for the deduction may not exceed 80% of the total cost of production.<\/li>\n
      • Maximum amount of the deduction: 5 million euros.<\/li>\n
      • Deduction not applicable when the producer receiving the services applies the deduction established in article 65.1. Minimum of one week of indoor or outdoor shooting in Navarra.<\/li>\n<\/ul>\n

        The sum of the deduction and the rest of the grants may not exceed 50% of the eligible expenditure.<\/p>\n

        This limit will be raised in the following cases:<\/p>\n

          \n
        • 85% for short films and projects with a production cost of less than 1,000,000 euros.<\/li>\n
        • 80% for productions directed by a person who has not directed or co-directed more than two feature films graded for commercial exploitation in single movie theatres whose production budget is not higher than \u20ac1,500,000.<\/li>\n
        • 80% for productions entirely filmed in Basque<\/li>\n
        • 80% for productions exclusively directed by people with a degree of disability equal to or higher than 33% recognised by the competent body.<\/li>\n
        • 75% for productions exclusively made by women directors.<\/li>\n
        • 75% for productions of special cultural and artistic value that need exceptional financing support according to the criteria established through a Regional Order or in the corresponding calls for
          \nassistance.<\/li>\n
        • 75% for documentaries.<\/li>\n
        • 75% for animated film works whose production budget does not exceed 2.500,000 euros.<\/li>\n
        • 60% for certain cross-border productions<\/li>\n
        • 60% for international productions with Latin American countries.<\/li>\n<\/ul>\n[\/vc_column_text][\/vc_column_inner][vc_column_inner column_padding=”padding-4-percent” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_spacing=”default” background_color=”#f5f5f5″ background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” advanced_gradient_angle=”0″ gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/3″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid” gradient_type=”default”][image_with_animation image_url=”12581″ image_size=”custom” animation_type=”entrance” animation=”Fade In” hover_animation=”none” alignment=”” border_radius=”none” box_shadow=”none” image_loading=”default” max_width=”100%” max_width_mobile=”default” custom_image_size=”60px”][vc_column_text]\n
          \n

          Taxpayers<\/span><\/h3>\n<\/div>\n

          of Corporate Income Tax or Non-Resident Income Tax who participate in the financing of Spanish productions of cinematographic films and other audiovisual works of fiction, animation or documentary: regulated in Article 65 bis.[\/vc_column_text][nectar_btn size=”small” open_new_tab=”true” button_style=”regular” button_color_2=”Extra-Color-3″ icon_family=”fontawesome” el_class=”boton-gris” text=”See more” url=”#” icon_fontawesome=”fa fa-angle-down”][vc_column_text el_class=”destinatario-desplegable”]\n

          % TAX DEDUCTION<\/h3>\n

          The taxpayer participating in the financing will be entitled to credit the deduction foreseen for the production company in Article 65.1, (with a maximum resulting from multiplying by 1.20 the amount of the amounts disbursed for the financing of the audiovisual work). The excess may be applied by the production company.<\/p>\n

          LIMITS AND REQUIREMENTS<\/h3>\n
            \n
          1. Not applicable when the taxpayer is related to the production
            \ncompany.<\/li>\n
          2. Subscription of a financing contract between the production company and the taxpayer participating in the financing of the production, prior to the end of the tax period in which the deduction is generated.<\/li>\n
          3. Taxpayers may not acquire intellectual property rights or any other rights with respect to the results of the production.<\/li>\n
          4. The production company shall not be entitled to the application of the deductions provided for in Article 65.1. if the total amount deducted by the financier is the same.<\/li>\n<\/ol>\n[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row][vc_row type=”full_width_background” full_screen_row_position=”middle” column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” scene_position=”center” top_padding=”30px” constrain_group_1=”yes” bottom_padding=”30px” bottom_margin=”50″ text_color=”dark” text_align=”center” row_border_radius=”none” row_border_radius_applies=”bg” overflow=”visible” advanced_gradient_angle=”0″ overlay_strength=”0.3″ gradient_direction=”left_to_right” shape_divider_position=”bottom” bg_image_animation=”none” gradient_type=”default” shape_type=””][vc_column column_padding=”padding-3-percent” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_spacing=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” advanced_gradient_angle=”0″ gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/4″ tablet_width_inherit=”default” tablet_text_alignment=”default” phone_text_alignment=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid” gradient_type=”default”][\/vc_column][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_spacing=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/2″ tablet_width_inherit=”default” tablet_text_alignment=”default” phone_text_alignment=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid”][vc_custom_heading text=”Two-step investment recognition procedure.” font_container=”tag:h2|text_align:center” use_theme_fonts=”yes”][vc_column_text css=”.vc_custom_1686219524580{padding-top: 10px !important;padding-bottom: 10px !important;}”]A new procedure is established for the recognition of the investment made by the Department of Culture of the Government of Navarra, according to the Foral Order 69\/2021 of May 7th.[\/vc_column_text][nectar_btn size=”small” open_new_tab=”true” button_style=”regular” button_color_2=”Extra-Color-2″ icon_family=”none” el_class=”boton” text=”Information” url=”https:\/\/www.culturanavarra.es\/es\/informacion-general” margin_right=”10px”][nectar_btn size=”small” open_new_tab=”true” button_style=”regular” button_color_2=”Extra-Color-2″ icon_family=”none” el_class=”boton” text=”Processing” url=”https:\/\/www.navarra.es\/es\/tramites\/on\/-\/line\/deduccion-en-el-impuesto-de-sociedades-por-inversiones-en-producciones-cinematograficas-y-series-audiovisuales”][\/vc_column][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_spacing=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/4″ tablet_width_inherit=”default” tablet_text_alignment=”default” phone_text_alignment=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid”][\/vc_column][\/vc_row][vc_row type=”in_container” full_screen_row_position=”middle” column_margin=”100px” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” scene_position=”center” text_color=”dark” text_align=”left” row_border_radius=”none” row_border_radius_applies=”bg” overflow=”visible” class=”incentivo-dots” advanced_gradient_angle=”0″ overlay_strength=”0.3″ gradient_direction=”left_to_right” shape_divider_position=”bottom” bg_image_animation=”none” gradient_type=”default” shape_type=””][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_spacing=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/3″ tablet_width_inherit=”default” tablet_text_alignment=”default” phone_text_alignment=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid”][vc_column_text css=”.vc_custom_1686219557365{padding-top: 10px !important;padding-bottom: 10px !important;}” el_class=”incentivo-dots-title”]01.<\/em><\/p>\n

            PREVIOUS REPORT:<\/strong> request on the fulfillment of the requirements and conditions of the deduction.[\/vc_column_text][\/vc_column][vc_column column_padding=”padding-5-percent” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”bottom” column_element_spacing=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” el_class=”incentivo-dots-text” advanced_gradient_angle=”0″ gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”2\/3″ tablet_width_inherit=”default” tablet_text_alignment=”default” phone_text_alignment=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid” gradient_type=”default”][vc_column_text css=”.vc_custom_1737451030263{padding-top: 10px !important;padding-bottom: 10px !important;}”]\n

            OBJECTIVE<\/h4>\n

            That the taxpayer, as soon as he\/she submits the request, can include the deduction generated in your tax return.
            \nIt is not necessary for the prior report request to be resolved at the time the subsequent validation is requested.
            \nIn the case of co-productions, in addition, the simplified budget (presentation and production cost tabs) of the applicant co-producer from Navarre.<\/p>\n

            REQUIRED DOCUMENTATION<\/h4>\n
              \n
            • Request for prior report.<\/li>\n
            • Basic project data.<\/li>\n
            • Explanatory report of the project.<\/li>\n
            • Responsible statement for deduction of 40%, if applicable.<\/li>\n
            • Responsible statement of certificate of nationality and certificate of cultural character.<\/li>\n
            • Responsible statement of compliance with the conditions for applying an aid intensity limit higher than 50%, if
              \napplicable.<\/li>\n
            • Project expenditure budget.<\/li>\n<\/ul>\n

              ISSUANCE OF THE REPORT<\/h4>\n
                \n
              • Within a maximum period of 3 months from the date of filing of the application.<\/li>\n
              • The General Directorate of Culture will determine if the project meets the conditions to have the right to practice the deduction and will establish whether a 45% or 50% deduction should be applied.<\/li>\n<\/ul>\n[\/vc_column_text][\/vc_column][\/vc_row][vc_row type=”in_container” full_screen_row_position=”middle” column_margin=”100px” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” scene_position=”center” text_color=”dark” text_align=”left” row_border_radius=”none” row_border_radius_applies=”bg” overflow=”visible” class=”incentivo-dots” advanced_gradient_angle=”0″ overlay_strength=”0.3″ gradient_direction=”left_to_right” shape_divider_position=”bottom” bg_image_animation=”none” gradient_type=”default” shape_type=””][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_spacing=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/3″ tablet_width_inherit=”default” tablet_text_alignment=”default” phone_text_alignment=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid”][vc_column_text css=”.vc_custom_1686219756723{padding-top: 10px !important;padding-bottom: 10px !important;}” el_class=”incentivo-dots-title”]02.<\/em><\/p>\n

                Justification of the investment made and compliance with the established requirements<\/strong>[\/vc_column_text][\/vc_column][vc_column column_padding=”padding-5-percent” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”bottom” column_element_spacing=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” el_class=”incentivo-dots-text” advanced_gradient_angle=”0″ gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”2\/3″ tablet_width_inherit=”default” tablet_text_alignment=”default” phone_text_alignment=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid” gradient_type=”default”][vc_column_text css=”.vc_custom_1686220086121{padding-top: 10px !important;padding-bottom: 10px !important;}”]\n

                OBJECTIVE<\/h4>\n

                VALIDATION of the investment made and determination of the DEDUCTION BASE.<\/p>\n

                REQUIRED DOCUMENTATION<\/h4>\n
                  \n
                • The application for subsequent validation must be processed within six months of the application for the certificate of nationality for the audiovisual project.<\/li>\n
                • It is not necessary that the application of a preliminary report to be resolved by the time the subsequent validation is requested.<\/li>\n
                • Request for validation report.<\/li>\n
                • Declaration of the cost of the audiovisual work. In the case of co-productions, in addition simplified cost statement of the applicant co-producer.<\/li>\n
                • Special audit report of review and verification of the cost of the film OR series.<\/li>\n
                • Certificate of nationality.<\/li>\n
                • Certificate of cultural character.<\/li>\n
                • Communication of start and end date of production.<\/li>\n
                • Proof of delivery of a copy of the audiovisual work issued by the archive of the Filmoteca of Navarra.<\/li>\n
                • Accreditation of compliance with the obligations established in the article 65.6 of the provincial corporate income tax law.<\/li>\n
                • Declaration of responsibility for the tax regime of the components of the AIE, if applicable.<\/li>\n
                • In the case of co-productions: last co-production contract signed by all the co-producers, expressly stating the percentages of execution and ownership of the film.<\/li>\n<\/ul>\n

                  DETERMINATION OF THE DEDUCTION BASE<\/strong><\/p>\n

                  Within a maximum period of 6 months from the presentation of the documentation justifying the deduction.
                  \nThe General Directorate of Culture will determine the amount of the deduction base taking into account the investment of the production company, the expenses incurred in Navarra and the grants received.[\/vc_column_text][\/vc_column][\/vc_row][vc_row type=”full_width_background” full_screen_row_position=”middle” column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” scene_position=”center” top_padding=”30px” constrain_group_1=”yes” bottom_padding=”30px” bottom_margin=”50″ text_color=”dark” text_align=”left” row_border_radius=”none” row_border_radius_applies=”bg” overflow=”visible” advanced_gradient_angle=”0″ overlay_strength=”0.3″ gradient_direction=”left_to_right” shape_divider_position=”bottom” bg_image_animation=”none” gradient_type=”default” shape_type=””][vc_column column_padding=”padding-3-percent” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_spacing=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” advanced_gradient_angle=”0″ gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/4″ tablet_width_inherit=”default” tablet_text_alignment=”default” phone_text_alignment=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid” gradient_type=”default”][\/vc_column][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_spacing=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/2″ tablet_width_inherit=”default” tablet_text_alignment=”default” phone_text_alignment=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid”][vc_custom_heading text=”Composition of the basis of assessment” font_container=”tag:h2|text_align:center” use_theme_fonts=”yes”][\/vc_column][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_spacing=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/4″ tablet_width_inherit=”default” tablet_text_alignment=”default” phone_text_alignment=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid”][\/vc_column][\/vc_row][vc_row type=”in_container” full_screen_row_position=”middle” column_margin=”70px” equal_height=”yes” content_placement=”top” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” scene_position=”center” top_padding=”25px” constrain_group_1=”yes” bottom_padding=”25px” left_padding_desktop=”25px” constrain_group_2=”yes” right_padding_desktop=”25px” text_color=”dark” text_align=”left” row_border_radius=”15px” row_border_radius_applies=”inner” overflow=”visible” class=”info-deduccion” advanced_gradient_angle=”0″ overlay_strength=”0.3″ gradient_direction=”left_to_right” shape_divider_position=”bottom” bg_image_animation=”none” gradient_type=”default” shape_type=””][vc_column column_padding=”padding-3-percent” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_spacing=”default” background_color=”#f5f5f5″ background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” advanced_gradient_angle=”0″ gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/3″ tablet_width_inherit=”default” tablet_text_alignment=”default” phone_text_alignment=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid” gradient_type=”default”][vc_column_text el_class=”lista-gastos”]\n

                  EXPENSES<\/h3>\n
                    \n
                  • The cost of production up to the achievement of the standard copy or digital master, with certain specialties and limits.<\/li>\n
                  • Promotion and advertising expenses (up to 40% of production cost).<\/li>\n
                  • Expense of the special audit report.<\/li>\n
                  • Cost of adapting to the support.*<\/li>\n
                  • Cost of making supports for preserving the work and obtaining copies.*<\/li>\n<\/ul>\n

                    All expenses incurred between 24 months prior to the start date of filming and 24 months after the end date of filming.<\/p>\n

                    *Necessary for theatrical exhibition or cinematographic exploitation, or in the case of series, for retransmission on television or on platforms that offer streaming content.<\/p>\n

                    They are NOT part of the deduction base:
                    \nFinancial expenses and indirect taxes.<\/u>[\/vc_column_text][\/vc_column][vc_column column_padding=”padding-3-percent” column_padding_tablet=”inherit” column_padding_phone=”padding-3-percent” column_padding_position=”top-bottom” column_element_spacing=”default” background_color=”#f5f5f5″ background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” el_class=”ayuda-limites” advanced_gradient_angle=”0″ gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”2\/3″ tablet_width_inherit=”default” tablet_text_alignment=”default” phone_text_alignment=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid” gradient_type=”default”][vc_column_text]\n

                      \n
                    • \n

                      SPECIALTIES<\/h3>\n<\/li>\n
                    • \n

                      LIMITS<\/h3>\n<\/li>\n
                    • Remuneration of the executive producer (with specific contract + corporate purpose executive production + effective participation).<\/li>\n
                    • It may not exceed the greater of the following limits:
                      \na)10 percent of the production cost.
                      \nb)100.000 euros.<\/li>\n
                    • Amount of the general expenses.<\/li>\n
                    • Up to 10% of the production cost.
                      \nTo be charged to general expenses:
                      \nExpenses of the staff personnel who do not have a specific labor contract for the work that is the object of the deduction.
                      \nThe costs of supplies incurred at the registered office of the production company and this is not the premises directly linked to the filming.
                      \nExpenses for restaurant services, hotel services, travel and transportation, telephone and internet services, incurred outside the filming period.<\/li>\n
                    • Expenses corresponding to supplies (water, electricity, gas, cleaning)..<\/li>\n
                    • Produced, within the filming period, in premises or facilities directly linked to the filming.<\/li>\n
                    • The cost of amortization (technical equipment owned by the production company).<\/li>\n
                    • The corresponding to the time of use in the production of the audiovisual work.<\/li>\n
                    • Catering, hotel, travel, transportation, telephone and internet services).<\/li>\n
                    • Within the production period.<\/li>\n<\/ul>\n[\/vc_column_text][\/vc_column][\/vc_row][vc_row type=”full_width_background” full_screen_row_position=”middle” column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” scene_position=”center” top_padding=”30px” constrain_group_1=”yes” bottom_padding=”30px” bottom_margin=”50″ text_color=”dark” text_align=”left” row_border_radius=”none” row_border_radius_applies=”bg” overflow=”visible” advanced_gradient_angle=”0″ overlay_strength=”0.3″ gradient_direction=”left_to_right” shape_divider_position=”bottom” bg_image_animation=”none” gradient_type=”default” shape_type=””][vc_column column_padding=”padding-3-percent” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_spacing=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” advanced_gradient_angle=”0″ gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/4″ tablet_width_inherit=”default” tablet_text_alignment=”default” phone_text_alignment=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid” gradient_type=”default”][\/vc_column][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_spacing=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/2″ tablet_width_inherit=”default” tablet_text_alignment=”default” phone_text_alignment=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid”][vc_custom_heading text=”Expenditure in Navarra” font_container=”tag:h2|text_align:center” use_theme_fonts=”yes”][\/vc_column][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_spacing=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/4″ tablet_width_inherit=”default” tablet_text_alignment=”default” phone_text_alignment=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid”][\/vc_column][\/vc_row][vc_row type=”full_width_background” full_screen_row_position=”middle” column_margin=”70px” equal_height=”yes” content_placement=”top” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” bg_image=”12615″ bg_position=”center bottom” background_image_loading=”default” bg_repeat=”no-repeat” scene_position=”center” top_padding=”90px” constrain_group_1=”yes” bottom_padding=”90px” left_padding_desktop=”25px” constrain_group_2=”yes” right_padding_desktop=”25px” text_color=”dark” text_align=”left” row_border_radius=”15px” row_border_radius_applies=”inner” overflow=”visible” class=”info-deduccion” advanced_gradient_angle=”0″ overlay_strength=”0.3″ gradient_direction=”left_to_right” shape_divider_position=”bottom” bg_image_animation=”none” gradient_type=”default” shape_type=””][vc_column column_padding=”padding-3-percent” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_spacing=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” advanced_gradient_angle=”0″ gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/2″ tablet_width_inherit=”default” tablet_text_alignment=”default” phone_text_alignment=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid” gradient_type=”default”][vc_column_text el_class=”lista-gastos”]Services rendered from Navarra, when the person rendering them has their tax domicile in Navarra.
                      \nExpenses corresponding to acquisitions of goods used in Navarra territory and made to persons or entities that have their tax domicile in Navarra.
                      \nDepreciation expenses derived from tangible or intangible fixed assets, when their effective use takes place in Navarra and the person making the delivery has their tax domicile in Navarra.
                      \nThe following expenses will also be considered to have been incurred in Navarra:[\/vc_column_text][\/vc_column][vc_column column_padding=”padding-3-percent” column_padding_tablet=”inherit” column_padding_phone=”padding-3-percent” column_padding_position=”all” column_element_spacing=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” advanced_gradient_angle=”0″ gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/2″ tablet_width_inherit=”default” tablet_text_alignment=”default” phone_text_alignment=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid” gradient_type=”default”][vc_column_text el_class=”lista-gastos”]\n
                        \n
                      • Expenses derived from the payment of salaries of workers under the labor regime, when the work or services are rendered in Navarra.<\/li>\n
                      • The expenses derived from water, gas or electricity supplies, when the supply is made available to the
                        \npurchaser from Navarra, this being understood as the place where the meter or connection is located.<\/li>\n
                      • Expenses derived from the payment of insurance, when the location of the risk or commitment occurs in Navarra.<\/li>\n
                      • Expenses related to the transfer of use or lease of real estate, when such property is located in Navarra.<\/li>\n
                      • Hotel and catering expenses, when the service is rendered in establishments located in Navarra. Except for services provided by catering companies.<\/li>\n<\/ul>\n[\/vc_column_text][\/vc_column][\/vc_row]\n","protected":false},"excerpt":{"rendered":"

                        [vc_row type=”full_width_background” full_screen_row_position=”middle” column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” bg_image=”43751″ bg_position=”center center” background_image_loading=”default” bg_repeat=”no-repeat” scene_position=”top” top_padding=”240″ bottom_padding=”240″ text_color=”light” text_align=”left” row_border_radius=”none” row_border_radius_applies=”bg” overflow=”visible” color_overlay=”#000000″ advanced_gradient_angle=”0″ overlay_strength=”0.3″ gradient_direction=”left_to_right” shape_divider_position=”bottom” bg_image_animation=”none” gradient_type=”default” shape_type=””][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_spacing=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/1″ tablet_width_inherit=”default” tablet_text_alignment=”default” phone_text_alignment=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid”][vc_column_text] Audiovisual tax incentives in Navarra [\/vc_column_text][\/vc_column][\/vc_row][vc_row type=”full_width_background” full_screen_row_position=”middle” column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” bg_color=”#f5f5f5″ scene_position=”center” top_padding=”30px” constrain_group_1=”yes” bottom_padding=”30px” bottom_margin=”50″ text_color=”dark” text_align=”left” row_border_radius=”none” row_border_radius_applies=”bg” overflow=”visible” advanced_gradient_angle=”0″ overlay_strength=”0.3″ gradient_direction=”left_to_right” shape_divider_position=”bottom” bg_image_animation=”none” gradient_type=”default” shape_type=””][vc_column column_padding=”padding-3-percent” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_spacing=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” el_class=”txtdcha” advanced_gradient_angle=”0″ gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/2″ tablet_width_inherit=”default” tablet_text_alignment=”default” phone_text_alignment=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid” gradient_type=”default”][vc_column_text]Tax deduction for investments in feature films and other audiovisual productions (Foral Law of Corporate Tax of the Region of Navarra, article 65).[\/vc_column_text][nectar_btn size=”medium” button_style=”regular” button_color_2=”Accent-Color” icon_family=”none” text=”Incentive Guide” url=”https:\/\/www.navarrafilmindustry.com\/wp-content\/uploads\/2026\/02\/Guia-incentivo-EN.pdf”][nectar_btn size=”medium” button_style=”regular” button_color_2=”Accent-Color” icon_family=”none” text=”FAQ’s about incentives” url=”https:\/\/www.navarrafilmindustry.com\/wp-content\/uploads\/2026\/02\/FAQs-EN.pdf”][\/vc_column][vc_column column_padding=”padding-3-percent” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_spacing=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” advanced_gradient_angle=”0″ gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/2″ tablet_width_inherit=”default” tablet_text_alignment=”default” phone_text_alignment=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid” gradient_type=”default”][vc_column_text] Further information may be found in: www.culturanavarra.es\/es\/informacion-general validacion.incentivo.audiovisual@navarra.es Tel: 848 43 35 05 | 848 42 47 58 [\/vc_column_text][nectar_btn size=”medium” button_style=”regular” button_color_2=”Accent-Color” icon_family=”none” text=”Corporate Tax deduction for investments in cinematographic films and other audiovusal works” url=”https:\/\/www.navarrafilmindustry.com\/wp-content\/uploads\/2025\/02\/Guia-incentivo-diciembre-2024-EN.pdf”][\/vc_column][\/vc_row][vc_row type=”full_width_background” full_screen_row_position=”middle” column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” scene_position=”center” top_padding=”30px” constrain_group_1=”yes” bottom_padding=”30px” bottom_margin=”50″ text_color=”dark” text_align=”left” row_border_radius=”none” row_border_radius_applies=”bg” overflow=”visible” advanced_gradient_angle=”0″ overlay_strength=”0.3″ gradient_direction=”left_to_right” shape_divider_position=”bottom” bg_image_animation=”none” gradient_type=”default” shape_type=””][vc_column column_padding=”padding-3-percent” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_spacing=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” advanced_gradient_angle=”0″ gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/4″ tablet_width_inherit=”default” tablet_text_alignment=”default” phone_text_alignment=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid” gradient_type=”default”][\/vc_column][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_spacing=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/2″ tablet_width_inherit=”default” tablet_text_alignment=”default” phone_text_alignment=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid”][vc_custom_heading text=”Receiver” font_container=”tag:h2|text_align:center” use_theme_fonts=”yes”][\/vc_column][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_spacing=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/4″ tablet_width_inherit=”default” tablet_text_alignment=”default” phone_text_alignment=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid”][\/vc_column][\/vc_row][vc_row type=”in_container” full_screen_row_position=”middle” column_margin=”default” column_direction=”default”…<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":12991,"menu_order":1,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-12994","page","type-page","status-publish"],"acf":[],"yoast_head":"\nIncentives - NFI<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.navarrafilmindustry.com\/en\/come-to-navarra\/incentive\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Incentives - NFI\" \/>\n<meta property=\"og:description\" content=\"[vc_row type=”full_width_background” full_screen_row_position=”middle” column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” bg_image=”43751″ bg_position=”center center” background_image_loading=”default” bg_repeat=”no-repeat” scene_position=”top” top_padding=”240″ bottom_padding=”240″ text_color=”light” text_align=”left” row_border_radius=”none” row_border_radius_applies=”bg” overflow=”visible” color_overlay=”#000000″ advanced_gradient_angle=”0″ overlay_strength=”0.3″ gradient_direction=”left_to_right” shape_divider_position=”bottom” bg_image_animation=”none” gradient_type=”default” shape_type=””][vc_column 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column_border_style=”solid” gradient_type=”default”][vc_column_text]Tax deduction for investments in feature films and other audiovisual productions (Foral Law of Corporate Tax of the Region of Navarra, article 65).[\/vc_column_text][nectar_btn size=”medium” button_style=”regular” button_color_2=”Accent-Color” icon_family=”none” text=”Incentive Guide” url=”https:\/\/www.navarrafilmindustry.com\/wp-content\/uploads\/2026\/02\/Guia-incentivo-EN.pdf”][nectar_btn size=”medium” button_style=”regular” button_color_2=”Accent-Color” icon_family=”none” text=”FAQ’s about incentives” url=”https:\/\/www.navarrafilmindustry.com\/wp-content\/uploads\/2026\/02\/FAQs-EN.pdf”][\/vc_column][vc_column column_padding=”padding-3-percent” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_spacing=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” 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