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V2935-14 ·30 October 2014 ·consulta-vinculante Medium impact
Tax

Self-employed workers excluded from average workforce calculation for IRPF job creation tax reduction

The inquirer asks whether a descendant hired under Law 20/2007 can be included in the average workforce calculation to qualify for an IRPF tax reduction. The DGT rules that, as they are a self-employed worker rather than an employee, they must be excluded from this calculation.

In 6 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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