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V2390-14 ·11 September 2014 ·consulta-vinculante Medium impact
Tax

Transfer of employees does not constitute job creation for income tax reductions

The inquirer asks how the transfer of their workforce to a new company affects the calculation of the average workforce for the job maintenance tax reduction. The Directorate-General for Taxes (DGT) clarifies that employee subrogation does not constitute job creation and establishes how to calculate the workforce for both the transferring and the new employer.

In 6 key points

Lifecycle

2014-09-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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