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Videogames (Creative Industries)
Tax incentive for video game production and development under creative industries, supporting interactive entertainment creation.
7 min
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Section Code:
2091.01(a)(1)(iv)(F)
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Purpose:
Creative Industries — 2091.01(a)(1)(iv)(F)
Overview
The Videogames (Creative Industries) designation under Section 2091.01(a)(1)(iv)(F) of Act 60-2019, as amended, provides preferential tax treatment for video game production and development in Puerto Rico under creative industries incentives. This designation supports game development including video game content creation, animation, and interactive entertainment.
Qualifying video game productions may receive tax credits based on production expenditures in Puerto Rico. The program attracts game developers, animation studios, and interactive entertainment companies producing video game content in Puerto Rico.
The key distinction is its focus on video game content creation within the creative industries framework rather than general software development. Video game production involves creative content development for interactive entertainment.
Key Benefits
Production Tax Credits
Video game productions receive tax credits based on qualifying Puerto Rico expenditures.
Digital Content Production
The designation supports Puerto Rico as a digital content production hub.
Creative Talent Development
Video game production creates opportunities for animators, designers, programmers, and creative professionals.
Industry Diversification
Video game incentives diversify Puerto Rico's creative industries beyond traditional film and television.
Requirements & Obligations
Video Game Production Requirements
Productions must create genuine video game content including games, interactive entertainment, or game-related content.
Production Registration
Video game projects must register with appropriate agencies.
Minimum Spending
Minimum Puerto Rico expenditure thresholds apply.
Puerto Rico Development
Significant development work must occur in Puerto Rico.
Documentation
Detailed expenditure records and audited certifications are required.
Reporting
Projects file required reports for credit claims.
How to Apply
Applications typically require three (3) to six (6) months. Projects register with designated agencies, submit game descriptions and development plans, and obtain certifications. Development expenditures are documented and credits claimed after completion or milestone achievements.
This information is educational and should not be considered legal or tax advice. Applicants should consult with qualified legal and tax professionals familiar with Puerto Rico incentive programs before making any business decisions or submitting applications.
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