The software sector is of growing importance and, due to its degree of dynamism, the identification of capabilities for innovation is vital. This study identifies capabilities variables that distinguish Argentine software companies with high innovation results and high innovation impacts from those with lesser results and impacts. It is applied to a sample of 103 companies, a measurement model and the component variables of an innovation degree index for software companies (INIs) formulated in previous studies. A Principal Component Analysis and a biplot are conducted. In the analysis of results and impacts, 100% of the variability within the first two components is explained, which shows the high correlation between variables. From the biplots, it appears that companies with high results have higher degrees in the variables of motivation, strategy, leadership and internal determinants; and those with high impacts present higher degrees of structure, strategy, leadership, free software and innovation activities. The findings add elements to the theory of capabilities for innovation in the software sector and allow us to consider the relative importance of different capabilities variables in the generation of innovation results and impacts.
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