Last year the Spanish government decided to raise the tax for theatrical shows from 8% to 21%, resulting in a fall in audience attendance of 30% in one year.
Pay per Laugh is a new project that charges audience members according to how much they laugh at a show. Using facial-recognition technology installed in iPads attached to the back of seats, a count is made of how often each person laughs. This data is then sent to a server which creates and monitors the statistics. Audience members are offered free admittance but are charged €0.30 per laugh. However, the price for laughter is capped at €24.