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Foru Aldundia - Diputación Foral

Bilbao Bizkaia Film Commision

The province of Bizkaia has its own tax system pursuant to the First Additional Provision of the Spanish Constitution of 27 December 1978, to Article 41 of the Basque Statute of Autonomy, passed by means of Act 3/1979, of 18 December, and to the Economic Agreement with the Autonomous Community of the Basque Country, passed by means of Act 12/2002, of 23 May.

Pursuant to the recognition, protection and respect of the historical rights of the provinces of the Basque Country that the above precepts proclaim, the competent institutions of Bizkaia have management and legislative autonomy to establish their tax system, which is on a par with that of any Member State of the European Union. It is used by the General Assemblies and by the Provincial Council to establish the economic, legal and political framework in which the citizens and companies operate, with the clear commitment to achieving a competitive, more modern and fairer society and with the highest levels of quality of life and public services.

To comply with those objectives, and as an integral part of the important tax reform undertaken in December 2014, a series of initiatives were introduced in the Bizkaia tax system to develop audiovisual and film production, bearing in mind that fostering and disseminating culture are an essential aspect of development in an advanced society.

Given that these measures are coherent with the European provision regarding state aid established in Articles 107 and 108 of the Treaty on the Functioning of the European Union, Bizkaia Provincial Council notified the European Commission of these incentives. By means of Decision C (2015) 5032 final, of 15 July 2015, regarding state aid SA.40885 (2015/N) consisting of a tax deduction for audiovisual and film productions in the province of Bizkaia, the European Commission ruled that the notified system was compatible with the internal market and granted it maximum legal certainty.

Pursuant to what is established in the aforementioned Decision, in Point 7 of Section 52 of the Communication from the Commission on State Aid for films and other audiovisual works, in Letter r) of Section 1 of Article 94 of Provincial Legislation 2/2005, of 10 March, regarding the General Tax System of the Province of Bizkaia, and in Section 4 of Additional Provision nine of the Corporation Tax Regulations, passed by means of the Provincial Decree of Bizkaia Provincial Council 203/2013, of 23 December, Bizkaia Provincial Council publishes through this portal the information required in the aforementioned precepts on a regional global website, including the information on the tax deductions and on the other public aid received in each tax period by the different audiovisual and film productions that have availed themselves of the incentives to foster culture establish in the Fifteenth Additional Provision of Provincial Legislation 11/2003, of 5 December, on Corporation Tax.

On the other hand, further information on the logistic, economic and legal conditions to develop audiovisual and film projects in Bizkaia is available at the following address: Bilbao Bizkaia Film Commision

Bilbao Bizkaia Film Commision

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