Tax Benefits Applicable to Cinema in Spain with Special Attention to the Canary Islands
Tax Benefits Applicable to Cinema in Spain with Special Attention to the Canary Islands

Summary/Abstract: Starting from the fact that culture is one of the fundamental pillars of the modern society, the author develops on some recent tax incentives available for cinema in Spain and particularly in the Canary Islands. Attention is paid to available tax benefits in the field of corporate income tax, for both foreign and international film productions. The compatibility of such benefits with the European state aid rules is also analyzed, with a view to the relevant case‑law of the Court of Justice of the European Union.

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