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V1737-22 ·20 July 2022 ·consulta-vinculante Medium impact
Tax

The tax deduction for job creation for persons with disabilities must be recorded in the self-assessment of the period in which it was generated

A company inquires regarding the application of the tax deduction for job creation for workers with disabilities for the 2018 fiscal year. The DGT responds that, as it was not declared at the time, it cannot assess the eligibility of the deduction and the self-assessment must be rectified.

In 5 key points

Lifecycle

2022-07-20PublishedPublished 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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