Los incentivos fiscales en la Comunidad Foral de Navarra a la inversión en producciones cinematográficas [Tax incentives in the autonomous Community of Navarra for investment in film productions]

Abstract

Investment in the production of cinematographic works is favoured by the existence of tax incentives. Navarre has, thanks to its own tax system, particularly advantageous incentives for both production and financing entities. This article will describe the content of these incentives, analysing their origin and development. A comparison will be made with the tax incentives existing in the historic territories of the Basque Country, as it is a neighbouring Autonomous Community whose provinces also have their own tax system. Finally, the impact of these incentives will be analysed, all within a framework of constant and growing regulatory innovations in this field.