{"id":1006,"date":"2021-11-23T01:30:07","date_gmt":"2021-11-23T01:30:07","guid":{"rendered":"https:\/\/malagafilmcommission.com\/?page_id=1006"},"modified":"2022-04-29T23:38:00","modified_gmt":"2022-04-29T23:38:00","slug":"avantages-fiscaux","status":"publish","type":"page","link":"https:\/\/malagafilm.com\/fr\/avantages-fiscaux\/","title":{"rendered":"Avantages fiscaux"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"1006\" class=\"elementor elementor-1006\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-19b94e2 elementor-section-height-min-height elementor-section-content-middle animated-slow elementor-section-boxed elementor-section-height-default elementor-section-items-middle elementor-invisible\" data-id=\"19b94e2\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;shape_divider_bottom&quot;:&quot;tilt&quot;,&quot;background_background&quot;:&quot;classic&quot;,&quot;background_motion_fx_motion_fx_scrolling&quot;:&quot;yes&quot;,&quot;background_motion_fx_translateY_effect&quot;:&quot;yes&quot;,&quot;background_motion_fx_translateY_speed&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:5.7,&quot;sizes&quot;:[]},&quot;background_motion_fx_translateY_affectedRange&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:{&quot;start&quot;:24,&quot;end&quot;:76}},&quot;background_motion_fx_range&quot;:&quot;page&quot;,&quot;animation&quot;:&quot;fadeInDown&quot;,&quot;background_motion_fx_devices&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;]}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t<div class=\"elementor-shape elementor-shape-bottom\" aria-hidden=\"true\" data-negative=\"false\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 1000 100\" preserveAspectRatio=\"none\">\n\t<path class=\"elementor-shape-fill\" d=\"M0,6V0h1000v100L0,6z\"\/>\n<\/svg>\t\t<\/div>\n\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e44a17e\" data-id=\"e44a17e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-53c2b5b elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"53c2b5b\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInLeft&quot;,&quot;_animation_delay&quot;:900}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Incentivos <br>y ayudas<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4930434 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4930434\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-6a7affb\" data-id=\"6a7affb\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ed37936 slow-spin elementor-absolute elementor-widget elementor-widget-image\" data-id=\"ed37936\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_position&quot;:&quot;absolute&quot;}\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" data-src=\"https:\/\/malagafilm.com\/wp-content\/uploads\/2022\/01\/circulo_TAX_2_blanco.svg\" title=\"circulo_TAX_2_blanco\" alt=\"circulo_TAX_2_blanco\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" class=\"lazyload\" \/>\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\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-66 elementor-top-column elementor-element elementor-element-ae92eb8\" data-id=\"ae92eb8\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e091961 elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile elementor-widget elementor-widget-heading\" data-id=\"e091961\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Incentivos y ayudas<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-da2dc42 elementor-widget elementor-widget-icon-box\" data-id=\"da2dc42\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\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<h2 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tM\u00e1laga Film Commission trabaja para fomentar la producci\u00f3n audiovisual en M\u00e1laga mediante una promoci\u00f3n activa de las posibilidades de sus espacios, la solidez de su industria y la experiencia de sus profesionales. \t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h2>\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<div class=\"elementor-element elementor-element-a75f7a0 elementor-widget elementor-widget-text-editor\" data-id=\"a75f7a0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Apoyando y estimulando el sector audiovisual, el resto de industrias creativas de la ciudad y la amplia variedad de servicios que derivan de ellas, M\u00e1laga Film Commission busca impulsar el desarrollo econ\u00f3mico y la imagen internacional de M\u00e1laga, fomentando el atractivo de la ciudad para sus habitantes, trabajadores y visitantes.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-df37222 elementor-widget elementor-widget-text-editor\" data-id=\"df37222\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Foto superior \u00a9 Teatro Soho TV | Martinacalifornia&nbsp;<\/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<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7f91be1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7f91be1\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-9ff06d1\" data-id=\"9ff06d1\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-414533a elementor-widget elementor-widget-heading\" data-id=\"414533a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Incentivos para rodajes internacionales<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-3500707\" data-id=\"3500707\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-eee1989 elementor-widget elementor-widget-text-editor\" data-id=\"eee1989\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Espa\u00f1a cuenta con\u00a0incentivos fiscales para pel\u00edculas internacionales y series de televisi\u00f3n que, adem\u00e1s de las bondades del territorio y la industria audiovisual, hacen del pa\u00eds uno de los destinos m\u00e1s competitivos del entorno.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-82cc5cb elementor-widget elementor-widget-text-editor\" data-id=\"82cc5cb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>La ley que regula estos incentivos se puede modificar cada a\u00f1o por lo que conviene informarse de los aspectos modificados en el a\u00f1o en que se realiza la producci\u00f3n y su calificaci\u00f3n. Actualmente, en Espa\u00f1a est\u00e1 en vigor:\u00a0<strong><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2014-12328&amp;b=54&amp;tn=1&amp;p=20210710#a36\" target=\"_blank\" rel=\"noopener noreferrer\">Art\u00edculo 36.2 Ley 27\/2014, de 27 de noviembre, del Impuesto sobre Sociedades<\/a>. Deducci\u00f3n por inversiones en producciones cinematogr\u00e1ficas, series audiovisuales y espect\u00e1culos en vivo de artes esc\u00e9nicas y musicales.<\/strong><\/p><p>Estos incentivos, en todos los casos, son aplicables a los productores espa\u00f1oles registrados en el Registro de Empresas Cinematogr\u00e1ficas del Ministerio de Educaci\u00f3n, Cultura y Deporte que se encarguen de la ejecuci\u00f3n de una producci\u00f3n extranjera. Esto significa que es la empresa de \u00ab<em>service\u00bb<\/em>\u00a0la que asume la producci\u00f3n ejecutiva y la que tiene que realizar todos los procedimientos fiscales para optar a la deducci\u00f3n fiscal.<\/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<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-75f8918 elementor-section-height-min-height elementor-section-items-top elementor-section-boxed elementor-section-height-default\" data-id=\"75f8918\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;shape_divider_top&quot;:&quot;tilt&quot;,&quot;shape_divider_bottom&quot;:&quot;tilt&quot;,&quot;background_motion_fx_motion_fx_scrolling&quot;:&quot;yes&quot;,&quot;background_motion_fx_scale_effect&quot;:&quot;yes&quot;,&quot;background_motion_fx_scale_direction&quot;:&quot;out-in&quot;,&quot;background_motion_fx_scale_speed&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:4,&quot;sizes&quot;:[]},&quot;background_motion_fx_scale_range&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:{&quot;start&quot;:20,&quot;end&quot;:80}},&quot;background_motion_fx_devices&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;]}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t<div class=\"elementor-shape elementor-shape-top\" aria-hidden=\"true\" data-negative=\"false\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 1000 100\" preserveAspectRatio=\"none\">\n\t<path class=\"elementor-shape-fill\" d=\"M0,6V0h1000v100L0,6z\"\/>\n<\/svg>\t\t<\/div>\n\t\t\t\t<div class=\"elementor-shape elementor-shape-bottom\" aria-hidden=\"true\" data-negative=\"false\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 1000 100\" preserveAspectRatio=\"none\">\n\t<path class=\"elementor-shape-fill\" d=\"M0,6V0h1000v100L0,6z\"\/>\n<\/svg>\t\t<\/div>\n\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-961bf14\" data-id=\"961bf14\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-17c1290 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"17c1290\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-wider\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-f7eb98f\" data-id=\"f7eb98f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0a1087d elementor-widget elementor-widget-icon-box\" data-id=\"0a1087d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\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<h2 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tLos incentivos actualmente en vigor son:\u200b\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h2>\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<div class=\"elementor-element elementor-element-9bf096a e-transform elementor-widget elementor-widget-heading\" data-id=\"9bf096a\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_transform_rotateZ_effect&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:-8,&quot;sizes&quot;:[]},&quot;_transform_rotate_3d&quot;:&quot;yes&quot;,&quot;_transform_rotateX_effect&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:0,&quot;sizes&quot;:[]},&quot;_transform_rotateY_effect&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:3,&quot;sizes&quot;:[]},&quot;_transform_perspective_effect&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:33,&quot;sizes&quot;:[]},&quot;_transform_rotateZ_effect_tablet&quot;:{&quot;unit&quot;:&quot;deg&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_rotateZ_effect_mobile&quot;:{&quot;unit&quot;:&quot;deg&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_rotateX_effect_tablet&quot;:{&quot;unit&quot;:&quot;deg&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_rotateX_effect_mobile&quot;:{&quot;unit&quot;:&quot;deg&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_rotateY_effect_tablet&quot;:{&quot;unit&quot;:&quot;deg&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_rotateY_effect_mobile&quot;:{&quot;unit&quot;:&quot;deg&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_perspective_effect_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_perspective_effect_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">30% \/ 25% \nTax Rebate<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-425b217\" data-id=\"425b217\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1389a5b elementor-widget elementor-widget-text-editor\" data-id=\"1389a5b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li>Incentivo general de\u00a0<span style=\"font-weight: bolder;\">30% en el primer mill\u00f3n de euros y 25% para el resto de gasto<\/span>\u00a0realizado en Espa\u00f1a.<\/li><li>Tipo de producciones extranjeras:\u00a0<span style=\"font-size: 17.6px; letter-spacing: 0.7px; background-color: var( --e-global-color-2c907a5 ); font-weight: bolder;\"><span style=\"font-size: 17.6px; letter-spacing: 0.7px; background-color: var( --e-global-color-2c907a5 ); font-weight: bolder;\"><span style=\"font-weight: bolder;\">Largometrajes, series de televisi\u00f3n, pel\u00edculas de animaci\u00f3n y documentales.<\/span><\/span><\/span><p>\u00a0<\/p><\/li><li>L\u00edmite m\u00e1ximo de devoluci\u00f3n:\u00a0<span style=\"font-size: 17.6px; letter-spacing: 0.7px; background-color: var( --e-global-color-2c907a5 ); font-weight: bolder;\"><span style=\"font-size: 17.6px; letter-spacing: 0.7px; background-color: var( --e-global-color-2c907a5 ); font-weight: bolder;\"><span style=\"font-weight: bolder;\">10\u00a0millones de euros.<\/span><\/span><\/span><p>\u00a0<\/p><\/li><li>Beneficiarios:\u00a0<span style=\"font-size: 17.6px; letter-spacing: 0.7px; background-color: var( --e-global-color-2c907a5 ); font-weight: bolder;\">empresas\u00a0<\/span>espa\u00f1olas<span style=\"font-size: 17.6px; letter-spacing: 0.7px; background-color: var( --e-global-color-2c907a5 );\"><span style=\"font-size: 17.6px; letter-spacing: 0.7px; background-color: var( --e-global-color-2c907a5 );\">\u00a0inscritas en el registro de productoras audiovisuales del Instituto de Cinematograf\u00eda y las Artes Audiovisuales.<\/span><\/span><p>\u00a0<\/p><\/li><li>Base de la deducci\u00f3n:\u00a0<span style=\"font-size: 17.6px; letter-spacing: 0.7px; background-color: var( --e-global-color-2c907a5 ); font-weight: bolder;\"><span style=\"font-size: 17.6px; letter-spacing: 0.7px; background-color: var( --e-global-color-2c907a5 ); font-weight: bolder;\"><span style=\"font-weight: bolder;\">gastos elegibles realizados en Espa\u00f1a.<\/span><\/span><\/span><p>\u00a0<\/p><\/li><li>Gastos elegibles:\u00a0<span style=\"font-size: 17.6px; letter-spacing: 0.7px; background-color: var( --e-global-color-2c907a5 ); font-weight: bolder;\">personal creativo<\/span><span style=\"font-size: 17.6px; letter-spacing: 0.7px; background-color: var( --e-global-color-2c907a5 );\">\u00a0con domicilio en el pa\u00eds o en otro estado de la Uni\u00f3n Europea, hasta un\u00a0<\/span><span style=\"font-size: 17.6px; letter-spacing: 0.7px; background-color: var( --e-global-color-2c907a5 ); font-weight: bolder;\">l\u00edmite de 100.000\u20ac<\/span><span style=\"font-size: 17.6px; letter-spacing: 0.7px; background-color: var( --e-global-color-2c907a5 );\">\u00a0por persona \/\u00a0<\/span><span style=\"font-size: 17.6px; letter-spacing: 0.7px; background-color: var( --e-global-color-2c907a5 ); font-weight: bolder;\">servicios t\u00e9cnicos<\/span><span style=\"font-size: 17.6px; letter-spacing: 0.7px; background-color: var( --e-global-color-2c907a5 );\">\u00a0<\/span><span style=\"font-size: 17.6px; letter-spacing: 0.7px; background-color: var( --e-global-color-2c907a5 ); font-weight: bolder;\"><span style=\"font-size: 17.6px; letter-spacing: 0.7px; background-color: var( --e-global-color-2c907a5 ); font-weight: bolder;\"><span style=\"font-weight: bolder;\">y complementarios.<\/span><\/span><\/span><p>\u00a0<\/p><\/li><li>Gasto m\u00ednimo realizado en Espa\u00f1a:\u00a0<span style=\"font-size: 17.6px; letter-spacing: 0.7px; background-color: var( --e-global-color-2c907a5 ); font-weight: bolder;\">1 mill\u00f3n de euros,\u00a0<\/span><span style=\"font-size: 17.6px; letter-spacing: 0.7px; background-color: var( --e-global-color-2c907a5 );\"><span style=\"font-size: 17.6px; letter-spacing: 0.7px; background-color: var( --e-global-color-2c907a5 );\">para los gastos de preproducci\u00f3n y postproducci\u00f3n destinados a animaci\u00f3n y efectos visuales realizados en territorio espa\u00f1ol: 200.000 euros.<\/span><\/span><p>\u00a0<\/p><\/li><li>Procedimiento: el reembolso debe ser solicitado por la empresa espa\u00f1ola, en el\u00a0<span style=\"font-size: 17.6px; letter-spacing: 0.7px; background-color: var( --e-global-color-2c907a5 ); font-weight: bolder;\"><span style=\"font-size: 17.6px; letter-spacing: 0.7px; background-color: var( --e-global-color-2c907a5 ); font-weight: bolder;\"><span style=\"font-weight: bolder;\">mes de julio del a\u00f1o posterior a la finalizaci\u00f3n del rodaje.<\/span><\/span><\/span><p>\u00a0<\/p><\/li><li>Existen detalles en la ley que aqu\u00ed no se exponen, por lo que recomendamos ir a la literalidad del art\u00edculo 36.2 y a las respuestas realizadas por la Agencia Tributaria a las consultas vinculantes ya realizadas (algunos aspectos est\u00e1n recogidos en el apartado\u00a0<a style=\"font-size: 17.6px; letter-spacing: 0.7px;\" href=\"https:\/\/andaluciafilm.com\/incentivos-faqs\/\" target=\"_blank\" rel=\"noopener noreferrer\"><span style=\"font-weight: bolder;\">Preguntas frecuentes<\/span><\/a><span style=\"font-size: 17.6px; letter-spacing: 0.7px; background-color: var( --e-global-color-2c907a5 );\">).<\/span><\/li><\/ul>\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<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-677622e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"677622e\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c9d62f9\" data-id=\"c9d62f9\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4171252 elementor-widget elementor-widget-heading\" data-id=\"4171252\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Incentivos para rodajes nacionales y coproducciones<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4bcec76 elementor-widget elementor-widget-heading\" data-id=\"4bcec76\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">R\u00e9gimen Com\u00fan<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-44d4936 elementor-widget elementor-widget-text-editor\" data-id=\"44d4936\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"panel-body\"><p>La ley que actualmente est\u00e1 en vigor:\u00a0<strong><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2014-12328&amp;b=53&amp;tn=1&amp;p=20200506#a36\" target=\"_blank\" rel=\"noopener noreferrer\">Art\u00edculo 36.1. Ley 27\/2014, de 27 de noviembre, del Impuesto sobre Sociedades<\/a>. Deducci\u00f3n por inversiones en producciones cinematogr\u00e1ficas, series audiovisuales y espect\u00e1culos en vivo de artes esc\u00e9nicas y musicales.\u00a0<\/strong>La ley que regula estos incentivos se puede modificar cada a\u00f1o por lo que conviene informarse de los aspectos modificados en el a\u00f1o en que se realiza la inversi\u00f3n. Resumen del art\u00edculo:<\/p><p>-Las inversiones en producciones espa\u00f1olas de largometrajes y cortometrajes cinematogr\u00e1ficos y de series audiovisuales de ficci\u00f3n, animaci\u00f3n o documental, que permitan la confecci\u00f3n de un soporte f\u00edsico previo a su producci\u00f3n industrial seriada dar\u00e1n derecho al productor a una deducci\u00f3n:<br \/><strong><br \/>a)<\/strong>\u00a0<strong>Del 30%<\/strong>\u00a0respecto del primer mill\u00f3n de base de la deducci\u00f3n.<strong><br \/>b)<\/strong>\u00a0<strong>Del 25%<\/strong>\u00a0por encima del mill\u00f3n, con un m\u00e1ximo de 10 millones de euros.<\/p><\/div><div class=\"panel-body\"><p>-La base de la deducci\u00f3n es igual al coste total de producci\u00f3n m\u00e1s el coste de copias, publicidad y promoci\u00f3n financiado por el productor (con un l\u00edmite del 40% de los costes de producci\u00f3n).<\/p><p>&#8211; La ley establece un requisito territorial y el 50% de la base de la deducci\u00f3n debe corresponder a costes ocasionados en territorio espa\u00f1ol.<\/p><p>-Tambi\u00e9n dispone expresamente que la cuant\u00eda de todos los incentivos fiscales recibidos no podr\u00e1 exceder del 50% del coste de producci\u00f3n.<\/p><p>&#8211; En el supuesto de una coproducci\u00f3n, los importes se determinar\u00e1n, para cada coproductor, en funci\u00f3n de su respectivo porcentaje de participaci\u00f3n en la coproducci\u00f3n.<\/p><p>&#8211; Una vez obtenido el certificado de nacionalidadde la pel\u00edcula y resto de requisitos solicitados, se pueden gestionar las deducciones fiscales en el mes de julio del a\u00f1o siguiente del cierre de la producci\u00f3n.<\/p><div>\u00a0<\/div><p>Existen detalles en la ley que aqu\u00ed no se exponen, por lo que recomendamos ir a la literalidad del art\u00edculo 36.1 y a las respuestas realizadas por la Agencia Tributaria a las consultas vinculantes ya realizadas (algunos aspectos est\u00e1n recogidos en el apartado\u00a0<strong><a href=\"https:\/\/andaluciafilm.com\/incentivos-faqs\/\" target=\"_blank\" rel=\"noopener noreferrer\">Preguntas frecuentes<\/a><\/strong><span style=\"background-color: var( --e-global-color-2c907a5 ); color: var( --e-global-color-primary ); font-size: 1.1em; letter-spacing: 0.7px;\">)<\/span><\/p><\/div>\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<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-bcb2b63 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bcb2b63\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-56f513d\" data-id=\"56f513d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b741aeb elementor-widget elementor-widget-icon-box\" data-id=\"b741aeb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\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<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tCoproducciones Internacionales\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\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<div class=\"elementor-element elementor-element-ccd2c49 elementor-widget elementor-widget-text-editor\" data-id=\"ccd2c49\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Las\u00a0<strong>coproducciones internacionales\u00a0<\/strong>regidas por convenios internacionales y que sean consideradas nacionales son consideradas como producciones nacionales por lo que pueden beneficiarse de Deducciones fiscales por inversi\u00f3n en producciones cinematogr\u00e1ficas y audiovisuales, adem\u00e1s de poder optar a las ayudas econ\u00f3micas del ICAA para la creaci\u00f3n, producci\u00f3n y promoci\u00f3n.<\/p><p>Puedes encontrar m\u00e1s informaci\u00f3n en la p\u00e1gina de Spain Film Commission,\u00a0<a href=\"http:\/\/www.shootinginspain.info\/es\/acuerdos-de-coproduccion\" target=\"_blank\" rel=\"noopener noreferrer\"><em>Shooting in Spa<\/em>in<\/a>.<\/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<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-182f715 elementor-section-height-min-height elementor-section-content-middle elementor-section-full_width elementor-section-height-default elementor-section-items-middle\" data-id=\"182f715\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;shape_divider_top&quot;:&quot;tilt&quot;,&quot;shape_divider_bottom&quot;:&quot;tilt&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t<div class=\"elementor-shape elementor-shape-top\" aria-hidden=\"true\" data-negative=\"false\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 1000 100\" preserveAspectRatio=\"none\">\n\t<path class=\"elementor-shape-fill\" d=\"M0,6V0h1000v100L0,6z\"\/>\n<\/svg>\t\t<\/div>\n\t\t\t\t<div class=\"elementor-shape elementor-shape-bottom\" aria-hidden=\"true\" data-negative=\"false\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 1000 100\" preserveAspectRatio=\"none\">\n\t<path class=\"elementor-shape-fill\" d=\"M0,6V0h1000v100L0,6z\"\/>\n<\/svg>\t\t<\/div>\n\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-82266df\" data-id=\"82266df\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-96304d9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"96304d9\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b5ea305\" data-id=\"b5ea305\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1bb63e7 elementor-widget elementor-widget-icon-box\" data-id=\"1bb63e7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\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<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tAsesoramiento y Consultas vinculantes\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\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<div class=\"elementor-element elementor-element-414b3dd elementor-widget elementor-widget-text-editor\" data-id=\"414b3dd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Desde Andaluc\u00eda Film Commission recomendamos que la producci\u00f3n tenga el\u00a0<strong>asesoramiento\u00a0<\/strong>de un gabinete especialmente dedicado a tributaci\u00f3n fiscal y si es especializado en producciones audiovisuales mejor.<\/p><p>Las\u00a0<strong>consultas vinculantes<\/strong>\u00a0son escritos mediante los cuales cualquier obligado tributario puede dirigirse a la Administraci\u00f3n para preguntar acerca de la interpretaci\u00f3n y aplicaci\u00f3n de las normas. Por ello, cualquier producci\u00f3n puede solicitar a la Agencia Tributaria mediante preguntas concretas las dudas sobre la aplicaci\u00f3n del incentivo fiscal.\u00a0La\u00a0<a href=\"http:\/\/www.minhafp.gob.es\/es-es\/Normativa%20y%20doctrina\/Doctrina\/Paginas\/ConsultasDGT.aspx\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>Agencia Tributaria<\/strong><\/a>\u00a0garantiza que la respuesta ofrecida es la \u00fanica interpretaci\u00f3n posible de la norma tributaria. Estas\u00a0<b>consultas vinculantes ofrecen seguridad jur\u00eddica al contribuyente<\/b>\u00a0porque no se puede contradecir lo dispuesto en ellas.<\/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<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d4c0842 elementor-section-height-min-height elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"d4c0842\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;,&quot;shape_divider_top&quot;:&quot;tilt&quot;,&quot;shape_divider_bottom&quot;:&quot;tilt&quot;}\">\n\t\t\t\t\t<div class=\"elementor-shape elementor-shape-top\" aria-hidden=\"true\" data-negative=\"false\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 1000 100\" preserveAspectRatio=\"none\">\n\t<path class=\"elementor-shape-fill\" d=\"M0,6V0h1000v100L0,6z\"\/>\n<\/svg>\t\t<\/div>\n\t\t\t\t<div class=\"elementor-shape elementor-shape-bottom\" aria-hidden=\"true\" data-negative=\"false\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 1000 100\" preserveAspectRatio=\"none\">\n\t<path class=\"elementor-shape-fill\" d=\"M0,6V0h1000v100L0,6z\"\/>\n<\/svg>\t\t<\/div>\n\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b9c1fa5\" data-id=\"b9c1fa5\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3322128 elementor-widget elementor-widget-heading\" data-id=\"3322128\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">MFC solicita tras la colaboraci\u00f3n<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1e77c76 elementor-widget elementor-widget-text-editor\" data-id=\"1e77c76\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>\u00b7 Cr\u00e9dito en pantalla para M\u00e1laga Film Commission.<\/strong><\/p><p><strong>\u00b7 Donaci\u00f3n, una vez finalizada la producci\u00f3n, de:<\/strong><\/p><p style=\"padding-left: 40px;\">\u2013 Una copia en v\u00eddeo del trabajo realizado.<\/p><p style=\"padding-left: 40px;\">\u2013 Una lista del personal t\u00e9cnico, creativo y de producci\u00f3n.<\/p><p style=\"padding-left: 40px;\">\u2013 Fotograf\u00edas y material publicitario de la producci\u00f3n.<\/p><p style=\"padding-left: 40px;\">\u2013 Informaci\u00f3n desglosada de los gastos realizados en nuestra provincia por su proyecto.<\/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<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Incentivos y ayudas Incentivos y ayudas M\u00e1laga Film Commission trabaja para fomentar la producci\u00f3n audiovisual en M\u00e1laga mediante una promoci\u00f3n activa de las posibilidades de sus espacios, la solidez de su industria y la experiencia de sus profesionales. Apoyando y estimulando el sector audiovisual, el resto de industrias creativas de la ciudad y la amplia [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-1006","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Incentivos - Malaga Film Commission<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/malagafilm.com\/fr\/avantages-fiscaux\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Incentivos - Malaga Film Commission\" \/>\n<meta property=\"og:description\" content=\"Incentivos y ayudas Incentivos y ayudas M\u00e1laga Film Commission trabaja para fomentar la producci\u00f3n audiovisual en M\u00e1laga mediante una promoci\u00f3n activa de las posibilidades de sus espacios, la solidez de su industria y la experiencia de sus profesionales. Apoyando y estimulando el sector audiovisual, el resto de industrias creativas de la ciudad y la amplia [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/malagafilm.com\/fr\/avantages-fiscaux\/\" \/>\n<meta property=\"og:site_name\" content=\"Malaga Film Commission\" \/>\n<meta property=\"article:modified_time\" content=\"2022-04-29T23:38:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/malagafilm.com\/wp-content\/uploads\/2022\/01\/circulo_TAX_2_blanco.svg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data1\" content=\"5 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/malagafilm.com\\\/incentivos-2\\\/\",\"url\":\"https:\\\/\\\/malagafilm.com\\\/incentivos-2\\\/\",\"name\":\"Incentivos - Malaga Film Commission\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/malagafilm.com\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/malagafilm.com\\\/incentivos-2\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/malagafilm.com\\\/incentivos-2\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/malagafilm.com\\\/wp-content\\\/uploads\\\/2022\\\/01\\\/circulo_TAX_2_blanco.svg\",\"datePublished\":\"2021-11-23T01:30:07+00:00\",\"dateModified\":\"2022-04-29T23:38:00+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/malagafilm.com\\\/incentivos-2\\\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/malagafilm.com\\\/incentivos-2\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/malagafilm.com\\\/incentivos-2\\\/#primaryimage\",\"url\":\"https:\\\/\\\/malagafilm.com\\\/wp-content\\\/uploads\\\/2022\\\/01\\\/circulo_TAX_2_blanco.svg\",\"contentUrl\":\"https:\\\/\\\/malagafilm.com\\\/wp-content\\\/uploads\\\/2022\\\/01\\\/circulo_TAX_2_blanco.svg\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/malagafilm.com\\\/incentivos-2\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\\\/\\\/malagafilm.com\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Incentivos\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/malagafilm.com\\\/#website\",\"url\":\"https:\\\/\\\/malagafilm.com\\\/\",\"name\":\"Malaga Film Commission\",\"description\":\"Aqu\u00ed, en la provincia de M\u00e1laga. Por su infinidad de sitios, luz y clima\",\"publisher\":{\"@id\":\"https:\\\/\\\/malagafilm.com\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/malagafilm.com\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/malagafilm.com\\\/#organization\",\"name\":\"Malaga Film Commission\",\"url\":\"https:\\\/\\\/malagafilm.com\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/malagafilm.com\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/malagafilm.com\\\/wp-content\\\/uploads\\\/2021\\\/10\\\/logo_MFC_blanco_400px.png\",\"contentUrl\":\"https:\\\/\\\/malagafilm.com\\\/wp-content\\\/uploads\\\/2021\\\/10\\\/logo_MFC_blanco_400px.png\",\"width\":400,\"height\":95,\"caption\":\"Malaga Film Commission\"},\"image\":{\"@id\":\"https:\\\/\\\/malagafilm.com\\\/#\\\/schema\\\/logo\\\/image\\\/\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Incitations - Commission du film de Malaga","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/malagafilm.com\/fr\/avantages-fiscaux\/","og_locale":"fr_FR","og_type":"article","og_title":"Incentivos - Malaga Film Commission","og_description":"Incentivos y ayudas Incentivos y ayudas M\u00e1laga Film Commission trabaja para fomentar la producci\u00f3n audiovisual en M\u00e1laga mediante una promoci\u00f3n activa de las posibilidades de sus espacios, la solidez de su industria y la experiencia de sus profesionales. Apoyando y estimulando el sector audiovisual, el resto de industrias creativas de la ciudad y la amplia [&hellip;]","og_url":"https:\/\/malagafilm.com\/fr\/avantages-fiscaux\/","og_site_name":"Malaga Film Commission","article_modified_time":"2022-04-29T23:38:00+00:00","og_image":[{"url":"https:\/\/malagafilm.com\/wp-content\/uploads\/2022\/01\/circulo_TAX_2_blanco.svg","type":"","width":"","height":""}],"twitter_card":"summary_large_image","twitter_misc":{"Dur\u00e9e de lecture estim\u00e9e":"5 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/malagafilm.com\/incentivos-2\/","url":"https:\/\/malagafilm.com\/incentivos-2\/","name":"Incitations - Commission du film de Malaga","isPartOf":{"@id":"https:\/\/malagafilm.com\/#website"},"primaryImageOfPage":{"@id":"https:\/\/malagafilm.com\/incentivos-2\/#primaryimage"},"image":{"@id":"https:\/\/malagafilm.com\/incentivos-2\/#primaryimage"},"thumbnailUrl":"https:\/\/malagafilm.com\/wp-content\/uploads\/2022\/01\/circulo_TAX_2_blanco.svg","datePublished":"2021-11-23T01:30:07+00:00","dateModified":"2022-04-29T23:38:00+00:00","breadcrumb":{"@id":"https:\/\/malagafilm.com\/incentivos-2\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/malagafilm.com\/incentivos-2\/"]}]},{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/malagafilm.com\/incentivos-2\/#primaryimage","url":"https:\/\/malagafilm.com\/wp-content\/uploads\/2022\/01\/circulo_TAX_2_blanco.svg","contentUrl":"https:\/\/malagafilm.com\/wp-content\/uploads\/2022\/01\/circulo_TAX_2_blanco.svg"},{"@type":"BreadcrumbList","@id":"https:\/\/malagafilm.com\/incentivos-2\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/malagafilm.com\/"},{"@type":"ListItem","position":2,"name":"Incentivos"}]},{"@type":"WebSite","@id":"https:\/\/malagafilm.com\/#website","url":"https:\/\/malagafilm.com\/","name":"Commission du Film de Malaga","description":"Ici, dans la province de Malaga. Pour son infinit\u00e9 de lieux, de lumi\u00e8re et de climat.","publisher":{"@id":"https:\/\/malagafilm.com\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/malagafilm.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Organization","@id":"https:\/\/malagafilm.com\/#organization","name":"Commission du Film de Malaga","url":"https:\/\/malagafilm.com\/","logo":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/malagafilm.com\/#\/schema\/logo\/image\/","url":"https:\/\/malagafilm.com\/wp-content\/uploads\/2021\/10\/logo_MFC_blanco_400px.png","contentUrl":"https:\/\/malagafilm.com\/wp-content\/uploads\/2021\/10\/logo_MFC_blanco_400px.png","width":400,"height":95,"caption":"Malaga Film Commission"},"image":{"@id":"https:\/\/malagafilm.com\/#\/schema\/logo\/image\/"}}]}},"_links":{"self":[{"href":"https:\/\/malagafilm.com\/fr\/wp-json\/wp\/v2\/pages\/1006","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/malagafilm.com\/fr\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/malagafilm.com\/fr\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/malagafilm.com\/fr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/malagafilm.com\/fr\/wp-json\/wp\/v2\/comments?post=1006"}],"version-history":[{"count":499,"href":"https:\/\/malagafilm.com\/fr\/wp-json\/wp\/v2\/pages\/1006\/revisions"}],"predecessor-version":[{"id":5878,"href":"https:\/\/malagafilm.com\/fr\/wp-json\/wp\/v2\/pages\/1006\/revisions\/5878"}],"wp:attachment":[{"href":"https:\/\/malagafilm.com\/fr\/wp-json\/wp\/v2\/media?parent=1006"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}