Migratory and Tax Advantages Spain Professionals in Audiovisual Sector

Spain has established itself as a prime destination for international film and entertainment productions, thanks to its favorable migratory regime and significant tax incentives. Through these incentives, the Spanish government seeks to attract talent and global productions to the country. 

In this article, we analyze a type of residence that although not widely known, offers great advantages to foreign artists and professionals in tha audiovisual sector. This residence is intended for those who will carry out public artistic activities or productions aimed at mass dissemination through various media. 

Residence Options Based on the Duration of Stay in Spain 

There are three main ways to obtain residency, depending on the length of the worker`s stay: 

• Stay of up to 90 days within a 180-day period
• Stay visa for periods between 90 and 180 days
• Residence permit for periods longer than 180 days, up to maximum of 3 years (renewable) 

Option 1: Stay of up to 90 days

For short stays of up to 90 days, only an authorization is required if the worker comes from a country that requires a visa to enter the Schengen area. If the country of origin is visa-exempt, no such authorization will be necessary: 

Required Documentation: 

• Countriesthat DO NOT require a visa
  • NIE number (Foreigner Identification Number), to be requested once in Spain 
  • Registration with Social Security if there is no Social Security agreement covering Spain 
• Countries that DO require a visa
  • Tourist visa 
  • NIE number
  • Registration with Social Security 

Option 2: Stay Visa for 90 to 180 days

For stays between 90 and 180 days, it is necessary to present: 

• Valid passport
• Documentation proving the employment relationship 
• Certification that the applicant is part of a project in the audiovisual sector
• Medical insurance (public or private)
• Responsible declaration from the hiring company, certifying registration with Social Security 

Option 3: Residence Permit (More than 180 Days) 

For periods longer than 180 days and up to 3 years, renewable depending on the duration of the employment contract, the following is required: 

• Valid passport 
• Document proving the employment relationship
• Acreditation of participation in an audiovisual production project
• Medical insurance (public or private), if not covered by the National Health System or a special agreement

Application Process

• Stay Visas (less than 180 days) 
  • Application and Deadlines: The application is processed at the Diplomatic Mission or Consulate Office in the foreigner`s country of residence. The resolution period is usually 15 to 30 working days from the date of submission. 
  • Appointment: In most cases, it is necessary to schedule an appointment to submit the application. This can be obtained through the website of the respective embassy or consulate. 
  • Travel to Spain: Once the visa is granted, the worker can travel to Spain at any time within the validity period of the visa.
• Residence Permit (more than 180 days) 
  • Application and Deadlines: The Spanish company (employer) will sign the application, thus allowing the process to be carried out in Spain. The resolution period is generally 1 to 3 months. 
  • Appointment: An appointment is not always required for the submission of the application as it can be done online.
  • Travel to Spain: The worker can travel to Spain once they are notified of the residence permit approval. In some cases, entry is allowed with a temporary residence visa until the residence card is issued.

Family Accompaniment

The direct relatives (minor children, economically dependent children, spouses or common-law partners, for example) of the worker can accompany them during their residence in Spain, provided that sufficient economic means for their maintenance are demonstrated. The application process for family members follows similar producers and requires additional documentation such as marriage or birth certificates. 

Tax Benefits for Professionals in the Audiovisual Sector

Spain not only facilitates migration for workers in the audiovisual sector but also offers attractive tax benefits. 

• National Incentives
  • Spain offers a general tax refund of up to 30% for international productions. This benefit applies to costs incurred directly to Spain, including pre-production, production, and post-production.
  • Tax incentives include income tax deductions for displaced workers, as well as VAT exemptions for certain services and materials used in production. 
• Regional Incentives
  • Several autonomous communities in Spain offer additional incentives that can add up to a 50% tax refund in conjunction with national incentives. Regions like the Canary Islands, Navarra, and the Basque Country are known for their generous tax benefits.
  • Specific programs for attending audiovisual productions include direct subsidies, logistical support, and filming facilities. 
• International Agreements
  • Spain has co-production agreements with numerous countries, allowing foreign productions to benefit from tax incentives both in Spain and in the co-producing country.

Conclusion

Spain presents itself as an ideal destination for professionals in the audiovisual sector, offering a favorable environment both in terms of migration and taxation to attract and retain international talent. With its multiple residency options and tax benefits, the country positions itself as a nerve center for global film and entertainment production. 

At Gentile Law, a law firm specialized in Immigration, Tax, Corporate, and Real Estate Law in Spain, our team is fully available to advise and assist professionals in the audiovisual sector, providing them with a thorough understanding of the applicable regime and their individual needs, thus offering personalized assistance. We are here to help you make the most of these opportunities and facilitate your establishment process in Spain.