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V2392-14 ·11 September 2014 ·consulta-vinculante Medium impact
Tax

LIRPF employment creation tax reduction applies to individual taxpayers, not to entities under income attribution regimes

A query was raised regarding whether two owners of a pharmacy under a community of property regime could apply the tax reduction provided in the twenty-seventh additional provision of the LIRPF. The DGT ruled that the reduction belongs to the individual taxpayers (partners) rather than the entity itself, noting that in this instance, the partner's average workforce had decreased compared to 2008.

In 6 key points

How it affects those involved

This ruling clarifies that tax benefits linked to employment creation are personal to the taxpayer and cannot be claimed by the collective entity in income attribution regimes, even if the business activity generates the employment.

Lifecycle

2014-09-11PublishedPublished 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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