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V0395-15 ·2 February 2015 ·consulta-vinculante Medium impact
Tax

Worker subrogation does not constitute job creation for IRPF tax relief

A notary has requested guidance on how to calculate the average workforce for the employment maintenance tax reduction following the subrogation of employees due to retirement. The Directorate General of Taxes (DGT) has ruled that subrogation does not constitute job creation and explains its impact on the calculation of the average workforce.

In 6 key points

How it affects those involved

This ruling clarifies that transferring existing employees to a new entity does not count towards the employment growth requirements needed to access specific personal income tax (IRPF) reductions.

Lifecycle

2015-02-02PublishedPublished 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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