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V2923-14 ·30 October 2014 ·consulta-vinculante Medium impact
Tax

Possibility of applying the reduction for job creation with an average workforce of less than one unit in the year of commencement of activity

A pharmacist inquires whether they may apply the 20% reduction on net income for maintaining or creating employment when the average workforce is less than one unit. The DGT explains that the application depends on when the economic activity commenced.

In 5 key points

Lifecycle

2014-10-30PublishedPublished 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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