Cultural Patronage: Law on Cultural Sponsorship. Tax incentives for film and audiovisual production
Cultural Patronage
The Foral Law of Cultural Patronage of Navarra establishes a new model of public-private collaboration for the realization of cultural projects or activities.

Entities and artists can opt for the MECNA distinction, granted by the Government of Navarre to cultural and artistic initiatives of social interest.
And the companies and individuals that support them have important tax incentives.
MECNA recognizes the commitment of citizens, business and society to the promotion and financing of culture.
There are two terms per year for the declaration of social interest: from May 1 to May 31 and from October 1 to October 31.

Tax incentives for film and audiovisual production
• The fiscal incentive has two main areas of coverage and it affects Corporate Income Tax, always in a tax credit form:
– The case of a producer or coproducer, with fiscal residence in the region of Navarra
– The case of a service company with fiscal residence in the region of Navarra, delivering services to national or international producers
• The fiscal incentive is applicable in both cases for productions where a certain percentage of the overall qualifying budget is spent in the region of Navarra
• Tax credit is applied on Corporate Tax
• Tax credit can be applied for 15 years in absence of sufficient tax generation
• No cash rebate by Tax Authority
• Partial declaration applicable if production lasts more than a single fiscal year

Resources needed

Team group: 2 people

Evidence of success

Cultural Patronage
Some impressive data on the 2015 cultural sponsorship success: there have been 6 022 contributions for cultural sponsorship from 63 people with total value of 1 634 799.27 EUR.

Tax incentives for film and audiovisual production
Between 2015 and 2017, the expense generated in Navarra by the producers was 37.4 million euros..
For public administrations this has meant an 8.2 million euros of tax generation, excluding direct revenues for public entities for services

Potential for learning or transfer

• The reform of the fiscal system has been approved, leading to significant changes and improvements for the fiscal incentives applicable to film and audiovisual production
• A philanthropic culture among the population has been promoted as well as more corporate social responsibility among the companies and donor institutions

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Main institution
Regional Government of Navarra
Comunidad Foral de Navarra, Spain (España)
Start Date
May 2014
End Date


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