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V0479-15 ·6 February 2015 ·consulta-vinculante Medium impact
Tax

Interns without an employment relationship are excluded from average workforce calculations for income tax reductions

The owner of a pharmacy office inquired whether interns under non-employment contracts should be included in the average workforce calculation. The Directorate General for Taxes (DGT) ruled that only individuals employed under an employment relationship are counted.

In 6 key points

How it affects those involved

This clarification limits the scope of the average workforce calculation for tax relief purposes, ensuring that only formal employees contribute to the threshold required for net income reductions.

Lifecycle

2015-02-06PublishedPublished 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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