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V3223-21 ·28 December 2021 ·consulta-vinculante Medium impact
Tax

The deduction for job creation for workers with a degree of disability between 33% and 65% may be applied

A company asks whether it can apply the deduction under Article 38 of the LIS solely for workers with a degree of disability between 33% and 65%, without having increased the workforce of other types of workers with disabilities. The DGT responds that it is possible to apply the deduction of 9,000 euros per person/year if the specific increase for that group is met.

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2021-12-28PublishedPublished 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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