ReportAEVI
Impacto de la aplicación de sistemas de incentivos fiscales en la industria de videojuegos: España
1 Jun 2023159 pages~352 min full read
Implementing a 20% corporate tax credit for developers is projected to grow Spain’s video game sector turnover from €1.435 billion in 2022 to €5.5 billion by 2028, representing a 27% compound annual growth rate.
The proposed fiscal incentives are expected to increase full-time employment in the industry from under 10,000 jobs to more than 23,000 by 2030.
The tax regime is forecast to be net-positive for the Treasury, generating €1.9 billion in direct contributions plus an additional €1.0 billion through reinvestment and consumer spending.
The Spanish market is highly concentrated, with the top ten companies accounting for approximately 95% of total industry revenue.
Development costs vary significantly by platform, averaging €419k for consoles, €338k for PC, and €94k for mobile.
Studios face substantial financing pressure, with break-even periods for projects ranging between 8.6 and 15.5 months.
The current Spanish ecosystem consists of 760 active studios, of which 445 are incorporated, alongside 71 publishers.
The analysis evaluates how a targeted fiscal‑incentive regime would reshape Spain’s video‑game industry, arguing that a 20 % corporate‑tax credit for developers could expand sector turnover from €1.435 billion in 2022 to roughly €5.5 billion by 2028—a compound annual growth rate of about 27 %—and raise full‑time employment from just under 10 000 jobs to more than 23 000 by 2030, an 80 % increase. Despite the lower tax rate, overall fiscal receipts would grow, with a direct contribution of €1.9 billion and an additional €1.0 billion generated through reinvestment and consumer spending, indicating a net positive return for the Treasury.
Spain’s ecosystem comprises roughly 760 active studios, of which 445 are incorporated, and 71 publishers, with the top ten accounting for almost 95 % of revenue. Development costs vary markedly by platform—averaging €419 k for consoles, €338 k for PC and €94 k for mobile—while break‑even periods range from 8.6 to 15.5 months, underscoring the financing pressure on predominantly
