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V1584-15 ·26 May 2015 ·consulta-vinculante Medium impact
Tax

Periods of inactivity excluded from average workforce calculation for income tax reduction

An agricultural taxpayer has requested clarification on how to include workers under the Special Agricultural Regime in the average workforce calculation for an income tax reduction. The Directorate General for Taxes (DGT) has ruled that the duration of the employment relationship must be considered, specifically excluding periods of inactivity.

In 6 key points

How it affects those involved

This ruling clarifies the methodology for calculating the average workforce for tax relief purposes, ensuring that only active employment periods are counted, which may affect the eligibility of certain agricultural businesses for income tax reductions.

Lifecycle

2015-05-26PublishedPublished 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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