Skip to content
V0219-26 ·4 February 2026 ·consulta-vinculante Medium impact
Tax

Cooperatives can claim employment creation deduction for disabled workers

The DGT confirms that the employment creation deduction can be applied upon the definitive admission of a disabled cooperative partner.

In 6 key points

How it affects those involved

Cooperatives of work association may claim the employment creation deduction when admitting a disabled partner.

Lifecycle

2026-02-04PublishedPublished 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