Due to its outlying location, the Canary Islands enjoy a special tax regime. For this reason, the islands offer a set of tax allowances which are successfully applied to film production.

Due to the approval of the new Canarian Economic and Tax Regime ( REF) (1), which entered into force on 1st January 2015,  the Canary Islands has become one of the best places in Europe to host shootings. Economic benefits are added to the climate, natural resources, diversity of landscapes and a solid audiovisual sector with the latest equipment and also qualified proffesionals with enough experience to assist any need.

  • (1) RDL 15/2014, 19th December, ammending the Canary Islands Economic and Fiscal Regime
  • Law 27/2014, 27th November, Corporate Income Tax
  • (3) Law 3/2017, 27th June, General State Budget

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