Video games are a Technological Innovation activity, according to the latest Corporate Income Tax Law.

The 2014 corporate tax law gives a new focus to current computer engineering activities, opening up deductions to numerous innovation projects in the ICT, information and communications technology sector.

The main change contemplated by Law 27/14 is the expansion of the concept of advanced software as R&D: through "new theorems and algorithms or operating systems, languages, interfaces and applications intended for the development of new or substantially improved products, processes or services"

Another significant change is that pilot projects in animation and video games are also considered for the first time as technological innovation activities.

While these measures improve the prospects for countless societies, there are also trade-offs that we must review.

1. 1. The deduction base will be reduced by 100% by the amount of subsidies received; until now, subsidies were reduced by only 65%.
2. 2. Software aimed at people with disabilities will only be considered R&D when it is carried out on a non-profit basis (previously it was considered R&D regardless of whether it was carried out for profit or not).

These changes in practice materialize through tax deductions, through which a very important part of the investments and expenses associated with these activities can be recovered.

These deductions are 12% for Technological Innovation projects, and up to 42% for R&D projects.

In this regard, there are certifying entities that provide companies with assurance before the State Tax Agency regarding the classification of the activity and the percentage of deduction.

You can contact this office at ambit@ambitassessor.com for any clarification you may have in this regard.

   Juan Ojea
Fiscal Area

  Àmbit Assesor

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MGI Àmbit

A Àmbit Assessor, SL has 40 years dedicated to the tax, comptable and labor consultancy of the Pime.

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