Tariffs on foreign films shown in the United States
12/05/2025
Tariffs on foreign films shown in the United States
En los medios
The recent proposal of a 100% tariff on foreign films announced by Donald Trump has caused concern in the international audiovisual industry. At Lener we have participated in the analysis of this possible measure in the report published by El Confidencial, through the contributions of Patricia Miralles, partner of the Fiscal and Tax department, and Nuria Estévez, associate of the department.
Both experts agree that the threat of this tariff could have a direct impact not only on international productions, but also on those financed by US studios that decide to shoot outside their country, as is often the case in Spain. Spain has established itself as a strategic hub for the audiovisual sector due to its locations, professional talent and, especially, its competitive fiscal framework.
‘The introduction of such a tariff would upset the financial equilibrium of many projects,’ they explain.
Regarding the possibility or not of taxing intangible content, Lener's lawyers stress: ‘Although in theory tariffs are applied to physical goods, it would not be strange if in the development of this measure indirect formulas were contemplated that would allow this type of content to be taxed economically’.
See the full article here:[¿Arancel a Hollywood por rodar en Almería? Por qué la última 'trumpada' necesita ingeniería fiscal]
