Dagon released in Spain as Dagon La Secta Del Mar is a 2001 Spanish horror film directed by Stuart Gordon and written by Dennis Paoli. Despite the title, the plot is actually based on H. P. Lovecrafts novella The Shadow Over Innsmouth rather than his earlier short story Dagon 1919. In fact, the setting takes place in Imboca, a Spanish adaption of Innsmouth.
At shore, Barbara and Paul find no one about, and venture into town until they eventually reach the church, where they find a priest. Barbara convinces him to help them, and the priest speaks with two fishermen at the docks, who volunteer to take either Paul or Barbara to the wreck. Despite Pauls misgivings, Barbara stays to try to find a phone in order to call a doctor while Paul goes to help their friends. Barbara notices that the priest has webbed hands.Vicki and Howard are mysteriously missing, however, and Paul is taken back to Imboca, where he is sent to the hotel that Barbara was supposed to have gone to. But she is missing as well, and Paul is left to wait for her in an old, filthy hotel room, where he dreams of the mermaid again. His fitful rest is disturbed by a large gathering of strange, fishlike people approaching the hotel and is forced to flee. He ends up in a macabre tannery full of human skins, where he discovers Howards remains. He escapes the tannery by starting a fire, and finds momentary safety with an old drunkard named Ezequiel, the last human in Imboca. ........
Source: Wikipedia