The Instituto Valenciano del Audiovisual (Valencian Audiovisual Institute) provides two different types of financial assistance: non-refundable subsidies for audiovisual productions worth between €100,000 and €200,000 per project, according to the financial needs and budget of each project; and the possibility of a 20% return on 80% of Qualifiable Local Spending incurred by the beneficiary throughout production of the subsidied audiovisual or cinematographic project. This figure may rise to 25% on 80% of Qualifiable Local Spending where a single beneficiary incurs and can provide records of QLS of €12,000,000 or more in the same year.