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Film and Audio-visual Arts

Formalities and procedures with the State Secretariat for Culture

Recognition of film costs

General details

General details
Name of Procedure:Recognition of film costs
Object:Verification of the documents accrediting the costs of Spanish films, determining the producer's investment, in order to calculate the financing needs of the production area and establish the amount of public financial aid.
Legislation:- Law 55/2007 of 28 December on Films (Spanish Official State Gazette 29/12/2006).
- Royal Decree 526/2002 of 14 June on measures to develop and promote the film industry and the co-production of films (Spanish Official State Gazette 28/06/2002).
- ORDER CUL/3928/2006 of 14 December on the rules for the application of Royal Decree 526/2002 of 14 June which regulates measures for the development and promotion of the film industry and the co-production of films, and which establishes the regulatory bases for these measures (Spanish Official State Gazette 26/12/2006).
ApplicantsProduction companies registered in Section One of the ICAA Film and Audiovisual Company Register that own films which are the object of this cost study.
Initiation method:Upon request from the interested party. Accreditation of costs may be submitted by means of a special review and verification audit report, or by means of contracts, invoices, receipts and sales documents of the expenses incurred in the production of the film.
Application deadline:For feature films: 4 months from the date of notification of the film's nationality certificate. For short films: 2 months from the date of notification of the film's nationality certificate, unless the aid being requested is for a short film already produced, in which case the deadlines specified in the announcement must also be taken into account.
Application location:In the Electronic register of the Ministry of Culture.
At the General Register of the Ministry of Culture or at the locations stipulated in Article 38.4 of Law 30/92 of 26 November on the Legal Regime of Public Administrations and the Common Administrative Procedure. Applications must bear the official stamp and the date of presentation.
Ruling body:Director General of the Film and Audiovisual Arts Institute.
Decision deadline:5 Months from presentation of the application.
Appeals:Judicial reviews and appeals for reversal.

Documentation to present

APPLICATION on the official form and STATEMENT OF PUBLIC AID RECEIVED, accompanied by:

  1. Special audit report that reviews and verifies the cost status of the film, performed by auditors registered in the Official Register of Accounts Auditors, accompanied by a statement of costs with a breakdown by section and entry based on the official form,  or
  2. Presentation of the following documentation:
    1. Statement of costs, with a breakdown by section and entry based on the official form.
    2. For personnel expenses:
      • Contracts signed by the producer with the authors and other staff involved in the production of the film, the corresponding receipts or payrolls, and the Spanish national identification cards or equivalent EU identification cards of personnel.
      • Receipts for deposits made to the tax authorities corresponding to withholdings made on personal income tax for the contracts signed.
      • Receipts for settlement of social security payments corresponding to these contracts.
      • If these receipts are not presented, the gross contract amounts will not be considered when calculating film production costs. If there are invoices for amounts that exceed ?3,005.60, documentation evidencing declaration to the tax authorities must be presented.
    3. For costs related to services, supplies and any other items, apart from personnel hired directly by the producer, by means of invoices or similar documents. VAT shall not be considered as an expense.

      Employee remuneration and payments and transfers originated from expenses of shooting films abroad will be made according to the regulations established by the Ministry of Finance regarding exchange rate control. For their proper accreditation, the producer must present bank documents justifying the amounts.

      Invoices that are not in the name of the production company, or which do not identify the issuer,  as well as those payrolls that are not issued by the production company, are not be eligible.
      In addition, the following items are considered as film costs, which are to be accredited as indicated below:
      • The salary of the executive producer, by means of the signed contract, corresponding receipts and supporting documents evidencing payment to the tax authorities of the amount withheld for personal income tax: Amounts that exceed five   percent of the production cost of the film will not be considered eligible film costs.
      • The cost of a security strip, consisting of an internegative or a colour reversal intermediate and of the copies made for film showings and for the required submission to the Filmoteca Española (Spanish Cinemateque) must be justified by means of the corresponding invoices in the name of the producer.
      • Interest liabilities and negotiation expenses for loans to finance the film, evidenced by certificates from the financial institution. Amounts that exceed film production costs by ten percent will not be eligible film costs.
      • Amounts corresponding to general expenses, accredited by contracts, invoices, receipts or any other type of acceptable document depending on the nature of the expense. Amounts that exceed film production costs by five percent will not be eligible film costs.
      • Costs related to dubbing or subtitling in any of the languages of Spain.
      • Advertising and promotional expenses for the film, evidenced by the corresponding contracts and invoices. Amounts that exceed film production costs by 40 percent will not be eligible film costs.
      • If appropriate, the cost of the special audit report.

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