Illes Balears Film Commission

Foreign productions

Temporary representation

Any European Union (EU) production company wishing to set up temporarily in Spain must register at the Tax office with the documentation of the company, or individual representing them. Once this has been done, they will receive a company registration number (NIF) for foreigners, which requires them to satisfy the relevant tax obligations. With this document, they must register with the Spanish Social Security system, as well as for the Tax on Economic Activities under the appropriate activity, at the local district council.

Branch office

Any foreign production company wanting to open a branch office in Spain has to follow the same procedure as any newly established company. It has to be registered as a company in the appropriate registry and at the local Tax office, to obtain a company registration number (NIF), register for the Tax on Economic Activities (IAE) applicable to the activities it wishes to engage in and register with Social Security. The company is considered independent, from the legal, tax and financial point of view, is subject to current legislation, and has to satisfy its tax obligations.

The Mallorca Chamber of Commerce offers a free service were UE companies can registre in order to set up temporery representation or branch offices in Mallorca.

Ventanilla Única Empresarial
Estudi General, 7
07001 Palma de Mallorca
T. +34 971 710 188
F. +34 971 726 302
www.cambramallorca.com

Transport and customs

Transporting equipment between countries who are members of the European Union

The abolition of customs formalities between member-states of the EU has eliminated most of the controls and formalities associated with transporting equipment. It is not necessary to pay any form of charge to transport equipment between countries in the EU, but it is recommended to declare the equipment being transported at the appropriate customs post, to avoid possible legal problems.

The following are member-states of the European Union: Austria, Belgium, Bulgaria, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxemburg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden, and the United Kingdom.

There is more information about the EU and its member-states at: www.europa.eu.int

Transporting equipment to countries who are not members of the European Union
The ATA carnet

The Chamber of Commerce and Industry (or their equivalent in each country) issues a document - the ATA Carnet - that allows audiovisual material to be temporarily exported. It is necessary to leave the following deposit (a guarantee or bankers draft) with the issuing Chamber, in accordance with that country's regulations:
A deposit of 100% of the total value of the goods: Algeria, Botswana, Croatia, India, Israel, Lesotho, Lebanon, FYR of Macedonia, Morocco, Namibia, Russia, South Africa, Swaziland, Thailand, Tunisia, Turkey China.
A deposit of 50% of the total value of the goods: Australia, Canada, South Korea, Côte d'Ivoire, United States, Gibraltar, Guadeloupe, Hong Kong, Iceland, Japan, Malaysia, Martinique, Mauritius, Norway, New Caledonia, New Zealand, Saint-Pierre and Miquelon, Senegal, Singapore, Sri Lanka, Switzerland and Tahiti.
A deposit of 25% of the total value of the goods: Canary Islands and Andorra (except for bands and theatre groups).
Places not appearing on this list do not require any form of deposit, but it is necessary to contact the relevant consulate to check what other procedures need to be followed. The goods must be re-imported while the ATA Carnet is still valid.

Mallorca Chamber of Commerce,
Estudi general, 7
07001 Palma de Mallorca
Tel: (+34) 971 710 188
Fax: (+34) 971 726 302
www.cambramallorca.com

Minorca Chamber of Comerce, Industry and Navigation
Miquel Veri, 3A
07700 Maó, Menorca
Tel.: (+34) 971 363 194
www.camaramenorca.com

Transporting animals

In order to import or export animals between non-EU member countries, a permit must be requested from the Ministry of Agriculture, Fisheries and Food. When animals are being transported within the European Union, then the permit is issued by the Balearic Islands Regional Government Ministry of Agriculture and Fisheries. In addition, all animals must pass a veterinary inspection and a quarantine period may be imposed if necessary.

Ministry of Agriculture, Fisheries and Food
www.mapya.es

Department of Agriculture, Fisheries and Animal Husbandry (Balearic Islands Regional Government Ministry of Agriculture and Fisheries)
agriculturaipesca.caib.es

Transporting film

The transport of exposed or developed cinema film is always an export procedure. Although the film has been exposed or developed in Spain, the relevant positives, negatives and videos must be sent back to the production company's home country by a standard re-export process. If the film has not been developed in Spain, a note in English must be attached stating 'Do not open' and 'Do not X-ray'.

Insurance

General considerations

Every production ought to hold insurance to cover own risks. It is often necessary for the production company to demonstrate that it has arranged adequate public liability insurance in order to obtain certain film permits. Dealing with insurers specialising in the audiovisual industry is recommended.

Public Liability

Public liability insurance covers possible damage caused to Third Parties by personnel working on an audiovisual production. This insurance can be arranged with either a local, or a foreign-based insurer. It needs to be in force from the beginning of production until the end of the post-production process.

Insurance cover for negatives and recorded material

This insurance covers the costs that might be incurred in respect of possible loss or damage to recorded material during filming, transport and post-production.

Other insurances

There are many other insurances available. Productions can insure sets, the wardrobe and their other accessories. Insurance can also be arranged in case weather conditions are unfavourable, to cover cars and other wheeled vehicles and to cover the team against personal accidents that may occur.