Key data
| Regulation | Resolution of 28 July 2026, from the Institute of Cinematography and Audiovisual Arts (ICAA), correcting errors in the call for proposals of 20 July 2026 |
|---|---|
| Publication | 1 August 2026 |
| Entry into force | 1 August 2026 |
| Affected parties | Cinema exhibition halls, collaborating entities and viewers over 65 years old |
| Category | Grants and Subsidies |
| Application period | 2026-2027 |
| Corrected maximum amount | €3.50 per ticket (previously: €4) |
| Reduced price for viewer | €2 per ticket |
| Affected clause | Fourth clause e) 3rd of Annex I of the call for proposals |
Cinema halls participating in the cinema access program for over 65s must update their subsidy calculations: the maximum cap they can receive per ticket sold to this group is €3.50, not €4 as stated in the call for proposals published on 23 July 2026. The Institute of Cinematography and Audiovisual Arts (ICAA) published this correction on 1 August 2026 through a resolution in the BOE, with immediate entry into force.
The change directly affects the fourth clause e) 3rd of Annex I of the original call for proposals. The program mechanics do not change: the viewer over 65 years old pays €2 for their ticket, and the subsidy covers the difference with the ordinary price without VAT, up to the now-corrected cap of €3.50.
What does this regulation establish?
The original call for proposals, published on 23 July 2026, launched the competitive procedure to select a collaborating entity to manage subsidies to cinema exhibition halls. The program's objective is to promote cinema access for people aged 65 or over during the 2026-2027 period, with a reduced-price ticket of €2.
The error correction resolution of 28 July 2026 rectifies exclusively the maximum subsidizable amount per ticket, contained in the fourth clause e) 3rd of Annex I. The following table summarizes the specific change:
| Concept | Original call for proposals (23/07/2026) | After correction (01/08/2026) |
|---|---|---|
| Maximum subsidizable amount per ticket | €4.00 | €3.50 |
| Ticket price for viewer over 65 years old | €2.00 | €2.00 (unchanged) |
| Affected clause | Fourth clause e) 3rd of Annex I | Fourth clause e) 3rd of Annex I |
| Application period | 2026-2027 | 2026-2027 (unchanged) |
The remaining conditions of the call for proposals—collaborating entity selection procedure, hall requirements, reduced-price mechanics—remain unchanged.
Economic and operational impact
The correction reduces by €0.50 per ticket the maximum amount a cinema can receive as a subsidy. This has two direct consequences:
- Lower potential income per subsidized ticket: If a hall's ordinary price without VAT exceeds €5.50, it could previously aspire to receive up to €4 in subsidy for the difference; now the ceiling is €3.50.
- Mandatory recalculation of forecasts: Halls that had already estimated subsidy income based on €4 must correct their financial projections for the 2026-2027 period.
The collaborating entity selected in the competitive procedure must also operate with the corrected amount of €3.50 as a reference for managing and settling aid. Any calculation made with the incorrect €4 figure must be reviewed before formalizing commitments.
Who does it affect?
- Cinema exhibition halls that participate or intend to participate in the €2 ticket program for over 65s during 2026-2027.
- Collaborating entity selected in the competitive procedure to manage subsidies: must apply the €3.50 cap in all calculations and settlements.
- Candidates in the competitive procedure preparing their bids: must base their proposals on the corrected amount.
- Viewers over 65 years old: are not affected in their ticket price (remains €2), but the correction ensures the aid framework is correct.
Practical example
Suppose a cinema whose ordinary ticket price without VAT is €6.00. The viewer over 65 years old pays €2.00. The difference the cinema can claim as a subsidy is €4.00 (€6.00 - €2.00).
However, with the corrected cap of €3.50, the cinema can only receive €3.50 in subsidy per that ticket, not the €4.00 it would have calculated with the incorrect figure. The uncovered difference (€0.50) is borne by the cinema itself.
If that cinema sells 1,000 tickets per month to over 65s, the accumulated difference between the incorrect and corrected cap amounts to €500 monthly (€0.50 × 1,000 tickets). Over the entire 2026-2027 period (24 months), this represents up to €12,000 less in potential subsidy compared to what the cinema could have estimated with the incorrect €4 figure.
What should companies do now?
- Review all financial estimates prepared with the €4 per ticket amount and recalculate them with the corrected €3.50 cap for the 2026-2027 period.
- Update internal documents and bids submitted or in preparation for the competitive procedure, replacing any reference to €4 with €3.50.
- Verify the fourth clause e) 3rd of Annex I of the call for proposals to ensure you are working with the corrected text published on 1 August 2026, not the original version from 23 July.
- Communicate the change internally to administration, accounting and subsidy management teams to avoid errors in future settlements.
- Consult the correction resolution in the official BOE to have the complete and final text as a documentary reference.
Frequently asked questions
What is the maximum subsidy amount per cinema ticket for over 65s in 2026?
Following the correction published on 1 August 2026, the maximum subsidizable amount per ticket is set at €3.50. The €4 figure that appeared in the original call for proposals of 23 July 2026 was a material error now corrected.
How much does the viewer over 65 years old pay for their cinema ticket?
The ticket price for the viewer over 65 years old remains €2. This figure has not changed with the correction. The subsidy covers the difference between that reduced price and the ordinary price without VAT, up to the cap of €3.50.
Which clause of the call for proposals has been corrected?
The correction affects the fourth clause e) 3rd of Annex I of the call for proposals of 20 July 2026. This is the only point modified; the remaining conditions of the competitive procedure remain unchanged.
When does the correction of the subsidy amount enter into force?
The correction resolution was published on 1 August 2026 and entered into force that same day. From that date, the applicable amount is €3.50 per ticket, not €4.
What should cinemas that had already calculated their forecasts with €4 do?
They must recalculate all their subsidy income estimates using the corrected cap of €3.50. The difference is €0.50 per ticket: in a cinema with 1,000 tickets monthly for over 65s, that means €500 less per month compared to what was estimated with the incorrect figure.
Official source
Consult complete regulation in official source
Notice: This article is purely informational in nature and does not constitute legal advice. For specific decisions, consult a qualified professional. Source: https://www.boe.es/diario_boe/txt.php?id=BOE-A-2026-16826