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V3732-15 ·25 November 2015 ·consulta-vinculante Medium impact
Tax

Transfer of employees does not constitute job creation for IRPF tax reduction purposes

A notary has requested clarification on how the transfer of an employee to another notary affects the calculation of the 2008 average workforce for a tax reduction. The Directorate General for Taxes (DGT) clarifies that if a subrogation occurs, it does not count as job creation, though it provides options for calculating the average workforce.

In 6 key points

How it affects those involved

This ruling limits the ability of businesses to claim tax reductions based on job creation when employees are simply transferred between entities via subrogation.

Lifecycle

2015-11-25PublishedPublished 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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