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V1799-15 ·9 June 2015 ·consulta-vinculante Medium impact
Tax

€3,000 tax deduction unavailable if employee resigns before completing one-year probationary period

A taxpayer inquired whether the €3,000 tax deduction for hiring staff under the entrepreneur support contract remains applicable following an employee's voluntary resignation. The Directorate General for Taxes (DGT) ruled that the deduction cannot be claimed as the mandatory one-year probationary period was not completed.

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Lifecycle

2015-06-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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