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V0250-17 ·31 January 2017 ·consulta-vinculante Medium impact
Tax

Workers with disabilities subrogated via business succession may be included in employment creation tax deduction

The taxpayer inquired whether workers with disabilities hired through subrogation following a business succession can be included in the employment creation tax deduction. The Directorate General for Taxes (DGT) ruled that they can be included to calculate the increase in the average workforce.

In 6 key points

How it affects those involved

This ruling provides legal certainty for companies undergoing business successions, confirming that subrogated employees with disabilities contribute to the requirements for tax incentives related to job creation.

Lifecycle

2017-01-31PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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