GRAN CANARIA FILM COMMISSION

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1 GRAN CANARIA FILM TAX INCENTIVE 2015

2 1. Introduction Gran Canaria has one of Europe s most attractive tax incentives for film and audio visual production. With a special tax system of their own, validated by Spanish national and EU regulations, the Canary Islands offer the following advantages to film production: International films with production services made in Gran Canaria could apply for a tax rebate calculated as the 35% of the total costs spent in Gran Canaria, subject to a limit of 4,500,000 for production. For Spanish films or Spanish coproduction, the tax regulation allows a transferrable tax credit to Spanish companies of up to 40% for the first million invested in the production, and the 38% of the remaining amount invested 1, subject to a maximum deduction of 5,400,000 for film. In recent years there has been a boom of tax incentives for the audio visual sector in other European countries that have implemented a range of public grants to production services, but Gran Canaria could offer one of the most powerful incentives: Territory % TAX CREDIT-TAX INCENTIVE Form Gran Canaria Gran Canaria 35% for International Films 40%/38% for Spanish Films has the option of claiming the Tax Rebate as a payable tax credit (payment direct from Tax Administration). Tax Credit for spanish film producer Could be transferrable. United Kingdom** 25% 20 million - 20% > 20 million Italy** 15% - 25% France** 20% Ireland** 32% has the option of claiming Film Tax Relief as a payable tax credit. Tax credit / Tax Shelter. has the option of claiming Film Tax Relief as a payable tax credit. has the option of claiming Film Tax Relief as a payable tax credit. Germany** 20% Rebate. ** Information collected from the Film Commission of each country 1 Hereinafter, refering as 40%/38% GRAN CANARIA FILM COMMISSION Page 2 of 6

3 2. Generation of tax benefits 2.1. Tax Rebate For International Productions As of January 1st 2015, a new tax rebate for international productions has been approved. The new regulation would allow filmmakers to claim up to 4,5 million euros in tax rebate, calculated as the 35% of the total costs spent in Gran Canaria. A. ELIGIBLE PRODUCTIONS: In order to obtain the mentioned rebate, the international production must meet the following criteria: Feature films: animated or live action feature films released in cinemas could be eligible. Audio visual works: any other production not released in cinemas but broadcasted by television operators or other platforms, such as series of fiction, animation or documentary episodes could be eligible. The film or audio visual work could not be considered as Spanish film (the nationality of the film must be obtained outside Spain). The production must spend a minimum of 1,000,000 in Gran Canaria. The foreign producer must contract a Spanish production service company to manage the physical production. B. ELIGIBLE EXPENSES: The basis for calculation of the allowance will include the following production costs spent in Gran Canaria: Creative staff costs (wages and compensation for actors, screenwriter, technical head of sound, cinematographer, and so on), with tax residence in Spain or in other State of the European Union, capped to a limit of 50,000 per person. Expenses incurred for hiring technical companies and other provider of services: Sets. Crew. Rental & purchases of material that contributes directly to the physical production needs. Post-production. Digital visual effects. Other. GRAN CANARIA FILM COMMISSION Page 3 of 6

4 C. COLLECTING THE TAX REBATE. The rebate will be paid by the Spanish Tax Authorities to the Spanish production service company. In order to apply for and obtain the mentioned tax rebate, payment of the relief may be claimed against the producer company's corporation tax liabilities. In the event the relief due is greater than any tax due by the Spanish producer company, then a payment of the excess will be made by Revenue. GRAN CANARIA FILM COMMISSION Page 4 of 6

5 2.2. Tax credit and Public Support for Spanish films (or Coproductions) The allowance for Spanish film-production investments generates a tax incentive equivalent to 40%/38% of the production cost, up to 5,400,000. A. BASIS FOR CALCULATION OF THE ALLOWANCE The basis for calculation of the allowance must be considered equal to the «production cost», i.e., artists fees, technical staff, dubbing, film developing, accommodation and maintenance costs, and costs for obtaining copies and advertising costs (P&A) incurred by the producer to the limit of 40% for both plant production cost. These investments, however, exclude grants obtained from any entity and the part financed by the financial coproducer, if any. It is necessary to point out that the maximum deduction generated by the investment in a film production ups to 5,400,000 and the basis for assessment of the tax incentive is the aggregate of the costs incurred in Gran Canaria and the costs incurred outside the island, taking into account that at least 50% of the deduction basis must be done within Gran Canaria. B. WHAT PRODUCTIONS QUALIFY FOR THE FILM TAX CREDITS? i. Feature films or tv series. ii. iii. iv. The production must include at least two week s filming in Gran Canaria and include a Canary Islands technical or artistic participant (team leader, leading actor or actress and/or supporting actor or actress tax resident at the Canary Islands). The work must fulfil the requirements needed to obtain the Spanish nationality (or Spanish coproduction) and obtain the classification as a Canary Islands work 2. Cultural test must be passed. 2 The Cinema Act considers as works of Spanish nationality those that are produced by a Spanish production company or a European company based in Spain, as long as they meet the following requirements: At least 75% of the authors and member of the technical and artistic personnel for such works are Spanish citizens, or citizens of any of the European Union Member States. In any case, the director must be Spanish or citizen of any of the European Union Member States. They must be produced, preferably, in Spanish in their original version, or in any of the official Spanish languages. Actors and crew must be represented, at least, in 75% of the total personnel. Shooting, unless the script requires otherwise, post-production and laboratory work must be done in any of the European Union Member States. GRAN CANARIA FILM COMMISSION Page 5 of 6

6 C. APPLICATION OF THE TAX INCENTIVE: ECONOMIC INTEREST GROUPINGS (EIG) This tax rebate could work as a transferable tax credit to Spanish companies by setting up an EIG according to its tax transparency regime. This regimen allows that members of the EIG apply directly in their Corporation Tax returns the tax allowances, tax rebates, positive and negative tax bases, financial expenses and withholdings generated by the EIG. Financial cost could be generated in this transfer. D. INSTITUTE OF CINEMATOGRAPHY AND AUDIO VISUAL ARTS PROGRAM. Spanish audio visual works could apply for the next Spanish public support programs: Support for script writing. - A maximum of 15 grants worth 40,000 each. Support for development.- It is allocated to the search for locations, the casting process, procedures for obtaining economic resources, initial sales plans, assessing the assessing the technological aspects of the project, acquiring rights, and archive research. The grant can reach a maximum limit of up to 150,000, with a limit of 50% of the development budget. Selective support for feature film projects. - The grants are limited to projects with exceptional cinematic, cultural or social, or experimental value, or documentary films and projects involving new directors. There is one call for proposals per year. The maximum limit of possible aid has been set at 1,000,000. Support for amortization of long feature films. - All films released at the cinema, whatever the budget, have the right to general aid for the amortization of feature films. The maximum amount of this aid is 400,000. Complementary aid (incompatible with selective support for projects).-the maximum limit of complementary aid is set at 1,200,000 and the amount accumulate from general and complementary aid cannot be higher that 1,500,000. Document prepared by Ernst & Young Abogados, S.L.P. This presentation contains only general information and does not constitute a professional opinion, or tax and legal advice of any kind. This information is not intended to provide and should not be relied upon for accounting, legal or tax advice or investment recommendations. You should consult your tax, legal, accounting or other advisors about the issues discussed herein. In this sense, this note cannot finish all questions related the tax incentive, and must understand as high-level comments. GRAN CANARIA FILM COMMISSION Page 6 of 6

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