Droplet impact may rupture a liquid film on a non-wettable surface. The formation of a stable dry spot has only been studied in the inviscid case. Here, we examine the break-up of viscous films, and demonstrate the importance and role of the viscous dissipation in both film and droplet. A new model was therefore proposed to predict the necessary droplet energy to create a dry spot. It also showed that the dissipation contribution in film dominates when the ratio of the thicknesses to drop diameter is larger than 7/4.
