The Historical Territory of Bizkaia has its own tax system in accordance with that set forth in the first additional provision of the Constitution of 27 December 1978, in article 41 of the Statute of Autonomy for the Basque Country, approved by means of Organic Law 3/1979, of 18 December, and in the Economic Agreement with the Autonomous Community of the Basque Country, approved by means of Law 12/2002, of 23 May.
In accordance with the recognition, protection and respect for the historical rights of the provincial territories proclaimed in the aforementioned precepts, the competent institutions of the Historical Territory of Bizkaia have the regulatory and management autonomy to establish their tax system, which forms a system comparable to that of any Member State of the European Union and which is used by the General Assemblies and by the Provincial Council to establish the political, legal and economic framework within which citizens and companies carry out their activity, with the clear commitment to achieving a fairer, more modern, competitive society with the highest levels of quality of life and public services.
In compliance with these objectives, and as a further part of the important tax reform undertaken in December 2013, a series of incentives for the development of film and audiovisual productions were introduced into the tax system of the Historical Territory of Bizkaia, bearing in mind that the promotion and dissemination of culture is an essential element of development in an advanced society.
Given that these measures were covered by the European State aid discipline set forth 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, which, by Decision C (2015) 5032 final of 15 July 2015 on State aid SA.40885 (2015/N) consisting of a tax deduction for film and audiovisual productions in the province of Bizkaia, considered the notified scheme compatible with the single market and granted it maximum legal certainty.
These measures have been updated and extended by Provincial Law 9/2022, of 23 November, updating and extending the tax incentives for the promotion of culture, with effect for the financial years starting from 1 January 2023, the content of which was also notified to the European Commission, which considered that the new scheme notified is also compatible with the single market, by Decision C(2022) 4616 final, of 30 June 2022, on State aid SA.102040 (2022/N) - Spain Tax deduction for audiovisual productions and live performances of performing arts and music in Bizkaia – amendment, thus again granting it maximum legal certainty.
In accordance with the provisions of the above-mentioned Decisions, point 7 of section 52 of the Commission Communication on State aid for film and other productions in the audiovisual sector, in letter r) of section 1 article 94 of Provincial Regulation 2/2005, of 10 March 2005, on the General Taxation of the Historical Territory of Bizkaia, in point 7 of paragraph One of Article 66 quater of Provincial Regulation 11/2013, of 5 December 2013, on Corporation Income Tax, and in section 4 of the ninth additional provision of the Corporation Tax Regulation, approved by means of Provincial Decree of Bizkaia Provincial Council 203/2013, of 23 December (the latter, applicable until the financial year 2022), through this information portal, Bizkaia Provincial Council publishes the information required in the aforementioned precepts on a global website at regional level, which includes the information corresponding to the tax deductions applied in each tax period for the different film and audiovisual productions that have availed themselves of the incentives for the promotion of culture established in Provincial Regulation 11/2013, of 5 December, on Corporate Income Tax.
On the other hand, those interested in obtaining more information on the legal, economic and logistical conditions for the development of film and audiovisual projects in the Historical Territory of Bizkaia can consult them at the following address: Bilbao Bizkaia Film Commision.
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