{"id":194,"date":"2026-03-23T15:55:52","date_gmt":"2026-03-23T15:55:52","guid":{"rendered":"https:\/\/elhierrofilmcommission.com\/?page_id=194"},"modified":"2026-04-28T18:02:39","modified_gmt":"2026-04-28T18:02:39","slug":"incentivos","status":"publish","type":"page","link":"https:\/\/elhierrofilmcommission.com\/en\/destino-de-cine\/incentivos\/","title":{"rendered":"Tax incentives"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"194\" class=\"elementor elementor-194\">\n\t\t\t\t<div class=\"elementor-element elementor-element-629c462 e-flex e-con-boxed e-con e-parent\" data-id=\"629c462\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;slideshow&quot;,&quot;background_slideshow_gallery&quot;:[{&quot;id&quot;:473,&quot;url&quot;:&quot;https:\\\/\\\/elhierrofilmcommission.com\\\/wp-content\\\/uploads\\\/2026\\\/04\\\/Guinea.jpg&quot;}],&quot;background_slideshow_slide_duration&quot;:5000,&quot;background_slideshow_slide_transition&quot;:&quot;fade&quot;,&quot;background_slideshow_transition_duration&quot;:500}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c794290 elementor-widget elementor-widget-heading\" data-id=\"c794290\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">INCENTIVOS FISCALES<\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-88b2b1b e-flex e-con-boxed e-con e-parent\" data-id=\"88b2b1b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-986883d e-con-full e-flex e-con e-child\" data-id=\"986883d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bb0046c elementor-widget elementor-widget-heading\" data-id=\"bb0046c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Incentivos Fiscales del Audiovisual en Canarias<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-60eb4a7 elementor-widget elementor-widget-text-editor\" data-id=\"60eb4a7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Las Islas Canarias cuentan con un <strong>R\u00e9gimen Econ\u00f3mico y Fiscal<\/strong> (REF) especialmente atractivo para rodajes nacionales e internacionales.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-978c5a4 e-flex e-con-boxed e-con e-parent\" data-id=\"978c5a4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-8e2e78c e-con-full e-flex e-con e-child\" data-id=\"8e2e78c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6ba1805 elementor-widget elementor-widget-counter\" data-id=\"6ba1805\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"counter.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-counter\">\n\t\t\t<div class=\"elementor-counter-title\">DEDUCCION<\/div>\t\t\t<div class=\"elementor-counter-number-wrapper\">\n\t\t\t\t<span class=\"elementor-counter-number-prefix\"><\/span>\n\t\t\t\t<span class=\"elementor-counter-number\" data-duration=\"2000\" data-to-value=\"54\" data-from-value=\"0\" data-delimiter=\",\">0<\/span>\n\t\t\t\t<span class=\"elementor-counter-number-suffix\">%<\/span>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b2734b2 e-con-full e-flex e-con e-child\" data-id=\"b2734b2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c78d2f1 elementor-widget elementor-widget-counter\" data-id=\"c78d2f1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"counter.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-counter\">\n\t\t\t<div class=\"elementor-counter-title\">IMP. SOCIEDADES<\/div>\t\t\t<div class=\"elementor-counter-number-wrapper\">\n\t\t\t\t<span class=\"elementor-counter-number-prefix\"><\/span>\n\t\t\t\t<span class=\"elementor-counter-number\" data-duration=\"2000\" data-to-value=\"4\" data-from-value=\"0\" data-delimiter=\",\">0<\/span>\n\t\t\t\t<span class=\"elementor-counter-number-suffix\">%<\/span>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b1161ac e-con-full e-flex e-con e-child\" data-id=\"b1161ac\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ca38795 elementor-widget elementor-widget-counter\" data-id=\"ca38795\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"counter.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-counter\">\n\t\t\t<div class=\"elementor-counter-title\">IGIC<\/div>\t\t\t<div class=\"elementor-counter-number-wrapper\">\n\t\t\t\t<span class=\"elementor-counter-number-prefix\"><\/span>\n\t\t\t\t<span class=\"elementor-counter-number\" data-duration=\"2000\" data-to-value=\"0\" data-from-value=\"0\" data-delimiter=\",\">0<\/span>\n\t\t\t\t<span class=\"elementor-counter-number-suffix\">%<\/span>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-50ecbdf e-con-full e-flex e-con e-child\" data-id=\"50ecbdf\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f6d3f80 elementor-view-default elementor-position-block-start elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"f6d3f80\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\ty mucho m\u00e1s\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ca86630 e-flex e-con-boxed e-con e-parent\" data-id=\"ca86630\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e433650 elementor-widget elementor-widget-n-accordion\" data-id=\"e433650\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;expanded&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2390\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-2390\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> 54% de Deducci\u00f3n <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2390\" class=\"elementor-element elementor-element-d7be1dd e-con-full e-flex e-con e-child\" data-id=\"d7be1dd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f48acfc elementor-widget elementor-widget-text-editor\" data-id=\"f48acfc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"my-2 [&amp;+p]:mt-4 [&amp;_strong:has(+br)]:inline-block [&amp;_strong:has(+br)]:pb-2\">Hasta un <strong>54% de deducci\u00f3n<\/strong> sobre los gastos elegibles en producciones cinematogr\u00e1ficas, series, animaci\u00f3n y postproducci\u00f3n realizadas en Canarias.\u00a0<\/p><p class=\"my-2 [&amp;+p]:mt-4 [&amp;_strong:has(+br)]:inline-block [&amp;_strong:has(+br)]:pb-2\">El incentivo se divide en dos modalidades: <strong>producciones extranjeras<\/strong> (tax rebate) y <strong>producciones nacionales<\/strong> (tax credit).<\/p><p class=\"my-2 [&amp;+p]:mt-4 [&amp;_strong:has(+br)]:inline-block [&amp;_strong:has(+br)]:pb-2\">El <strong>gasto m\u00ednimo<\/strong> exigido es de 1.000.000 \u20ac, aunque se reduce a 200.000 \u20ac en el caso de obras de animaci\u00f3n y postproducci\u00f3n. Los <strong>l\u00edmites m\u00e1ximos<\/strong> de deducci\u00f3n alcanzan los 36 millones de euros por largometraje y 18 millones por episodio en series.*<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5fcbfa1 elementor-widget elementor-widget-heading\" data-id=\"5fcbfa1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Producciones Nacionales (Tax Credit)<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6885538 elementor-widget elementor-widget-text-editor\" data-id=\"6885538\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Pueden aplicar una <strong>deducci\u00f3n fiscal del 50%<\/strong> sobre el primer mill\u00f3n de euros y del <strong>45%<\/strong> sobre la base restante, siempre que cumplan los requisitos de certificaci\u00f3n y nacionalidad exigidos, incluyendo la obtenci\u00f3n del\u00a0<strong>Certificado Canario de Producci\u00f3n Audiovisual<\/strong>,\u00a0<strong>Certificado de Nacionalidad Espa\u00f1ola <\/strong>y<strong> Certificado cultural<\/strong>, y que al menos el <strong>50%<\/strong> de la base de la deducci\u00f3n corresponda a gastos <strong>realizados en territorio espa\u00f1ol<\/strong>.*<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1958ea5 elementor-widget elementor-widget-heading\" data-id=\"1958ea5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Producciones Extranjeras (Tax Rebate)<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-aa38a21 elementor-widget elementor-widget-text-editor\" data-id=\"aa38a21\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Pueden beneficiarse de una <strong>devoluci\u00f3n fiscal<\/strong> sobre los gastos realizados en Canarias, aplicando una deducci\u00f3n del <strong>50%<\/strong> sobre el primer mill\u00f3n de euros de gasto elegible y del <strong>45%<\/strong> sobre el resto.<\/p><p>Para acceder al incentivo, es necesario contratar una productora de servicios con <strong>domicilio fiscal en Canarias<\/strong> y <strong>registro en el ICAA<\/strong>.<\/p><p><strong>Los gastos deducibles<\/strong> son los realizados en Canarias, directamente vinculados con la producci\u00f3n, incluidos los costes de personal creativo residente en Espa\u00f1a o en el EEE, as\u00ed como los servicios de industrias t\u00e9cnicas y otros proveedores locales.*<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2390\" class=\"elementor-element elementor-element-db9d23f e-con-full e-flex e-con e-child\" data-id=\"db9d23f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-be7f9fc elementor-widget elementor-widget-button\" data-id=\"be7f9fc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/canaryislandsfilm.com\/wp-content\/uploads\/2025\/05\/Guia-ESP-2025.1.pdf\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Canary Islands Film Gu\u00eda 2025<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2391\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2391\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> 4% en el Impuesto de Sociedades <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2391\" class=\"elementor-element elementor-element-2dbf90d e-con-full e-flex e-con e-child\" data-id=\"2dbf90d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-030bfbc elementor-widget elementor-widget-text-editor\" data-id=\"030bfbc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Las empresas audiovisuales ubicadas en la Zona Especial Canaria (ZEC) tributan al tipo reducido del <strong>4% en Impuesto de Sociedades<\/strong>, frente al 25% general, siempre que cumplan los requisitos de la ZEC.*<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1ce920c elementor-widget elementor-widget-heading\" data-id=\"1ce920c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Requisitos ZEC El Hierro<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-94deb7d elementor-widget elementor-widget-text-editor\" data-id=\"94deb7d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Es necesario realizar una <strong>inversi\u00f3n m\u00ednima de 50.000 \u20ac<\/strong> en un plazo de dos a\u00f1os, manteniendo al menos<strong> tres puestos<\/strong> de trabajo estables, y constituir una empresa nueva con domicilio fiscal en Canarias y actividad audiovisual autorizada.<\/p><p>La empresa debe obtener la autorizaci\u00f3n del <strong>Consorcio ZEC<\/strong> y la inscripci\u00f3n en el <strong>Registro de Empresas de la ZEC<\/strong> (ROEZEC), pudiendo adem\u00e1s beneficiarse de exenciones en el <strong>Impuesto de Transmisiones Patrimoniales<\/strong> (Type) y en el <strong>Impuesto sobre Actos Jur\u00eddicos Documentados<\/strong> (AJD), as\u00ed como de <strong>bonificaciones en el IGIC<\/strong> por importaciones. Estos incentivos son <strong>compatibles<\/strong> con otros beneficios fiscales y ayudas aplicables al sector audiovisual.*<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2391\" class=\"elementor-element elementor-element-6423d32 e-con-full e-flex e-con e-child\" data-id=\"6423d32\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ce1df09 elementor-widget elementor-widget-button\" data-id=\"ce1df09\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/canariaszec.com\/\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Zona Especial Canaria<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2392\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2392\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> 0% IGIC (IVA Canario) <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2392\" class=\"elementor-element elementor-element-4ff079e e-con-full e-flex e-con e-child\" data-id=\"4ff079e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-052409b elementor-widget elementor-widget-text-editor\" data-id=\"052409b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"my-2 [&amp;+p]:mt-4 [&amp;_strong:has(+br)]:inline-block [&amp;_strong:has(+br)]:pb-2\">Las producciones de largometrajes, cortometrajes, series de ficci\u00f3n, animaci\u00f3n y documental pueden beneficiarse de una exenci\u00f3n del <strong>IGIC al 0%<\/strong> en la <strong>compra de bienes y servicios<\/strong> directamente vinculados a la obra.*<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d95b916 elementor-widget elementor-widget-heading\" data-id=\"d95b916\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Procedimiento Tipo Cero<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b732a5e elementor-widget elementor-widget-text-editor\" data-id=\"b732a5e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"my-2 [&amp;+p]:mt-4 [&amp;_strong:has(+br)]:inline-block [&amp;_strong:has(+br)]:pb-2\">Para acceder a este beneficio es necesario figurar inscritos en el <strong>Registro de Empresas Cinematogr\u00e1ficas<\/strong> y obtener el <strong>reconocimiento<\/strong> previo de la <strong>Agencia Tributaria Canaria<\/strong>, presentando en esta una solicitud con el proyecto detallado. La exenci\u00f3n se aplica a las entregas de bienes, importaciones y servicios de producci\u00f3n, siempre que se utilicen de forma exclusiva en la obra audiovisual y no generan IGIC en la prestaci\u00f3n del servicio.*<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2392\" class=\"elementor-element elementor-element-b9081bf e-con-full e-flex e-con e-child\" data-id=\"b9081bf\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f7fd415 elementor-widget elementor-widget-button\" data-id=\"f7fd415\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www3.gobiernodecanarias.org\/tributos\/atc\/w\/tipo-cero-igic-producciones-cinematograficas\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Agencia Tributaria Canaria<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2393\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2393\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Otros Incentivos <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2393\" class=\"elementor-element elementor-element-9071719 e-con-full e-flex e-con e-child\" data-id=\"9071719\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5c6a7a1 elementor-widget elementor-widget-heading\" data-id=\"5c6a7a1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">R\u00e9gimen de inversiones en Canarias (RIC)<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f928dc6 elementor-widget elementor-widget-text-editor\" data-id=\"f928dc6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"my-2 [&amp;+p]:mt-4 [&amp;_strong:has(+br)]:inline-block [&amp;_strong:has(+br)]:pb-2\">Permite reducir hasta un 90% de la base imponible cuando los beneficios no distribuidos se destinan a invertir en producciones con Certificado Canario de Producci\u00f3n Audiovisual, complementando el tax credit y facilitando la financiaci\u00f3n a trav\u00e9s de empresas canarias.*<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a04570b elementor-widget elementor-widget-heading\" data-id=\"a04570b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Deducci\u00f3n del 45% para I+D+i audiovisual<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2a372b2 elementor-widget elementor-widget-text-editor\" data-id=\"2a372b2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"my-2 [&amp;+p]:mt-4 [&amp;_strong:has(+br)]:inline-block [&amp;_strong:has(+br)]:pb-2\">Existe una <strong>deducci\u00f3n del 45%<\/strong> para actividades de investigaci\u00f3n, desarrollo e innovaci\u00f3n tecnol\u00f3gica en Canarias aplicada a la animaci\u00f3n, videojuegos, VFX y producci\u00f3n virtual, que resulta monetizable si no hay cuota suficiente que compense.*<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d18ad24 elementor-widget elementor-widget-heading\" data-id=\"d18ad24\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Deducci\u00f3n por propaganda y publicidad<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4ebb085 elementor-widget elementor-widget-text-editor\" data-id=\"4ebb085\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"my-2 [&amp;+p]:mt-4 [&amp;_strong:has(+br)]:inline-block [&amp;_strong:has(+br)]:pb-2\">Las empresas pueden beneficiarse de una deducci\u00f3n del 15% (10% en pymes) por gastos plurianuales de lanzamiento internacional, participaci\u00f3n en ferias y promoci\u00f3n, siempre que la facturaci\u00f3n no supere los 10 millones de euros y el n\u00famero de empleados sea inferior a 50.*<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4b17cc6 elementor-widget elementor-widget-button\" data-id=\"4b17cc6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/canaryislandsfilm.com\/wp-content\/uploads\/2025\/05\/Guia-ESP-2025.1.pdf\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Canary Islands Film Gu\u00eda completa<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fa5b73d elementor-widget elementor-widget-text-editor\" data-id=\"fa5b73d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"my-2 [&amp;+p]:mt-4 [&amp;_strong:has(+br)]:inline-block [&amp;_strong:has(+br)]:pb-2\"><strong>*Importante<\/strong>: Informaci\u00f3n orientativa. Cada proyecto requiere un an\u00e1lisis individual con asesores fiscales especializados.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-af085ad e-flex e-con-boxed e-con e-parent\" data-id=\"af085ad\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;slideshow&quot;,&quot;background_slideshow_gallery&quot;:[{&quot;id&quot;:458,&quot;url&quot;:&quot;https:\\\/\\\/elhierrofilmcommission.com\\\/wp-content\\\/uploads\\\/2026\\\/04\\\/La-Restinga-4.jpg&quot;}],&quot;background_slideshow_loop&quot;:&quot;yes&quot;,&quot;background_slideshow_slide_duration&quot;:5000,&quot;background_slideshow_slide_transition&quot;:&quot;fade&quot;,&quot;background_slideshow_transition_duration&quot;:500}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-b2dc85f e-con-full e-flex e-con e-child\" data-id=\"b2dc85f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-308627a elementor-align-center elementor-widget elementor-widget-button\" data-id=\"308627a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/drive.google.com\/file\/d\/1svXvyJwEoXN19pxps9BFHqHpgO35MuDJ\/view?usp=share_link\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M413.1 222.5l22.2 22.2c9.4 9.4 9.4 24.6 0 33.9L241 473c-9.4 9.4-24.6 9.4-33.9 0L12.7 278.6c-9.4-9.4-9.4-24.6 0-33.9l22.2-22.2c9.5-9.5 25-9.3 34.3.4L184 343.4V56c0-13.3 10.7-24 24-24h32c13.3 0 24 10.7 24 24v287.4l114.8-120.5c9.3-9.8 24.8-10 34.3-.4z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Descargar gu\u00eda de incentivos<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1de8078 e-flex e-con-boxed e-con e-parent\" data-id=\"1de8078\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-9c6d81e e-con-full e-flex e-con e-child\" data-id=\"9c6d81e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bc57686 elementor-widget elementor-widget-image\" data-id=\"bc57686\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/elhierrofilmcommission.com\/wp-content\/uploads\/ninja-forms\/2\/nombre_del_espacio_1775311839000-3.jpg\" title=\"\" alt=\"\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e26a11c e-con-full e-flex e-con e-child\" data-id=\"e26a11c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>INCENTIVOS FISCALES Incentivos Fiscales del Audiovisual en Canarias Las Islas Canarias cuentan con un R\u00e9gimen Econ\u00f3mico y Fiscal (REF) especialmente atractivo para rodajes nacionales e internacionales. DEDUCCION 0 % IMP. SOCIEDADES 0 % IGIC 0 % y mucho m\u00e1s 54% de Deducci\u00f3n Hasta un 54% de deducci\u00f3n sobre los gastos elegibles en producciones cinematogr\u00e1ficas, series,&hellip; <a class=\"more-link\" href=\"https:\/\/elhierrofilmcommission.com\/en\/destino-de-cine\/incentivos\/\">Continue reading <span class=\"screen-reader-text\">Tax incentives<\/span><\/a><\/p>","protected":false},"author":1,"featured_media":0,"parent":12,"menu_order":1,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"_acf_changed":false,"footnotes":"","_links_to":"","_links_to_target":""},"class_list":["post-194","page","type-page","status-publish","hentry","entry"],"acf":[],"_links":{"self":[{"href":"https:\/\/elhierrofilmcommission.com\/en\/wp-json\/wp\/v2\/pages\/194","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/elhierrofilmcommission.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/elhierrofilmcommission.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/elhierrofilmcommission.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/elhierrofilmcommission.com\/en\/wp-json\/wp\/v2\/comments?post=194"}],"version-history":[{"count":62,"href":"https:\/\/elhierrofilmcommission.com\/en\/wp-json\/wp\/v2\/pages\/194\/revisions"}],"predecessor-version":[{"id":1569,"href":"https:\/\/elhierrofilmcommission.com\/en\/wp-json\/wp\/v2\/pages\/194\/revisions\/1569"}],"up":[{"embeddable":true,"href":"https:\/\/elhierrofilmcommission.com\/en\/wp-json\/wp\/v2\/pages\/12"}],"wp:attachment":[{"href":"https:\/\/elhierrofilmcommission.com\/en\/wp-json\/wp\/v2\/media?parent=194"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}