Article 39.7 film tax incentive

Article 39.7 lets both companies and self‑employed professionals finance a certified Spanish film or stage production and shave a clear 10 % off their tax bill. Our structure fixes the benefit at this level and removes every administrative step.

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How the incentive works

1. You transfer funds, up to 30 % of the production budget, to an approved producer.
2. A joint notice is filed with the Agencia Tributaria before 31 December.
3. You receive a tax credit worth 120 % of what you invest. Put in €10 000 and your tax bill drops by €12 000.
4. The credit can cover up to 50 % of what you owe. Example: tax bill €100 000 → invest €50 00 → tax drops by €10 000. That's a 10 % saving.

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Who qualifies

• Your business pays Spanish corporation tax, or you run a foreign company with a branch in Spain.
• You and the producer are not linked companies.
• Sign the financing contract before the producer gets the nationality certificate.
• Enter the project code in box 00074 of Form 200.

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Additional limitations

• Together, your Article 36 and Article 39 credits can wipe out up to 50 % of the tax you owe.
• Any credit you cannot use now carries forward for the next 15 years.

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When you can deduct

Claim in the year certificates are issued. If the show finishes in a later year, carry the credit forward and apply it then.

Quick example: You owe €24 000 of IRPF. You transfer €10 000 to a certified film. The €11 000 credit cuts 45.8 % of your quota, well within the 50 % cap. Net saving: €1 000 (10 %).

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Step‑by‑step process (both profiles)

1. Review the production budget and Spanish‑spend ratio.
2. Sign the financing agreement.
3. Transfer funds to escrow.
4. File the joint notice on the AEAT portal.
5. Claim the deduction in Form 200 or Modelo 100.

Detailed instructions appear in the Agencia Tributaria guide.

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End‑to‑end service

Our platform coordinates producers, tax lawyers and AEAT. We verify budgets, monitor certificates, prepare all filings and fix the contribution at 110 % of your investment, so you keep 10 % more of your income with just a few clicks.

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Managing risk

• Funds stay in escrow until the cultural certificate is issued.
• Contributions are capped so no investor exceeds the 110 % share.
• Our lawyers answer any AEAT query.

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Bottom line

Whether you trade through a company or as an autónomo in, Article 39.7 lets you swap cash for a guaranteed 10 % tax discount. We cover every form and deadline so you can focus on work.

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