Skip to content
V3312-17 ·28 December 2017 ·consulta-vinculante Medium impact
Tax

Video game programming may constitute technological innovation if it involves a substantial advancement or improvement

A video game company has enquired whether its activity qualifies as technological innovation and if a report from the Ministry is mandatory. The DGT has responded that programming constitutes innovation if there is a technological advancement and that a reasoned report is not compulsory.

In 6 key points

Lifecycle

2017-12-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact