Impacto de la Aplicación de Incentivos Fiscales en la Industria del Videojuego: España

The study examines the economic impact of implementing tax incentive systems within the Spanish video game industry. Commissioned by the Spanish Association of Video Game Production and Development Companies (DEV) and the Spanish Video Game Association (AEVI), and conducted by the Universidad Carlos III de Madrid, the research evaluates how fiscal policy adjustments—aligned with broader European standards—can stimulate growth in turnover, employment, and capital investment.

The primary thesis posits that targeted tax incentives are essential drivers for strengthening the competitiveness of the Spanish interactive entertainment sector. By analyzing the correlation between fiscal support and industry expansion, the research provides a framework for understanding how legislative changes can catalyze sustainable development. The findings emphasize that such measures are critical for fostering a robust ecosystem capable of attracting investment and generating high-quality employment opportunities within the national market.

Covering the Spanish video game production landscape, the analysis serves as a strategic assessment of the industry's potential under favorable fiscal conditions. The methodology involves a comprehensive economic evaluation of the sector's performance metrics, utilizing data to project the long-term benefits of tax-based support. By aligning with European benchmarks, the study underscores the necessity of a modernized fiscal environment to ensure that the domestic industry remains a leader in the global audiovisual and interactive market.