Impacto de la aplicación de sistemas de incentivos fiscales en la industria de videojuegos: España

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