Digital economy and management in Spain

The digital economy is an economic sector that includes goods and services, whose development, manufacturing, merchandising or supply depend on critical digital technologies. The digital economy can be conceptualized into four different subsectors; on the one hand, it consists of infrastructure and applications and, on the other, electronic commerce and new intermediaries. This natural structure can be directly traced to how business generates revenues. The aim of this paper is to explain what is understood today by digital economy and to identify its dimensions and impact on the firm. For this purpose, it is necessary to develop its theoretical basis. In the second part of this paper, we refer to the results of an empirical research in the Spanish context.