Spain has published Law 14/2021 in the Official Gazette, which amends and expands certain tax measures introduced by Law 17/2020 to provide support for the cultural sector in response to the COVID-19 pandemic. With respect to corporate income tax, one of the main measures of Law 17/2020 provided an increase in the tax deduction for Spanish film productions from 25% to 30% with respect to the first million of the deduction base and from 20% to 25% on the excess, with the total deduction cap i…