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Resolución de 13 de mayo de 2026, de la Secretaría de Estado de Industria, por la que se publica el Convenio con el Consorcio del Pacto Territorial para la Creación de Empleo Pactem Nord, para el establecimiento de Puntos de Atención al Emprendedor integrados en la Red CIRCE.
BOE-A-2026-11285
Deduction for employment of disabled workers available if conditions met
V0748-26
Worker subrogation does not count as job creation for Canary Investments Reserve
V0654-26
Cooperatives can claim employment creation deduction for disabled workers
V0219-26
The tax deduction for job creation for persons with disabilities must be recorded in the self-assessment of the period in which it was generated
V1737-22
Subrogated employees via business succession may count towards ZEC employment requirements
V0294-22
The deduction for job creation for workers with a degree of disability between 33% and 65% may be applied
V3223-21
Job creation may realise RIC if conditions met
V1772-21
Se puede aplicar la libertad de amortización por creación de empleo si el incremento de plantilla proviene de nuevas relaciones laborales
V1903-19
Workers with disabilities subrogated via business succession may be included in employment creation tax deduction
V0250-17
Transfer of employees does not constitute job creation for IRPF tax reduction purposes
V3732-15
Imposibilidad de aplicar la deducción por contratación de personas con discapacidad en 2012 y 2014 según la normativa vigente
V3139-15
Posibilidad de aplicar deducciones no practicadas en ejercicios anteriores en las liquidaciones sucesivas
V2714-15
€3,000 tax deduction unavailable if employee resigns before completing one-year probationary period
V1799-15
Worker subrogation does not constitute job creation for IRPF tax relief
V0395-15
Children under 30 may be included in the average workforce for IRPF tax reductions
V3324-14
Possibility of applying the reduction for job creation with an average workforce of less than one unit in the year of commencement of activity
V2923-14
Self-employed workers excluded from average workforce calculation for IRPF job creation tax reduction
V2935-14
LIRPF employment creation tax reduction applies to individual taxpayers, not to entities under income attribution regimes
V2392-14
Transfer of employees does not constitute job creation for income tax reductions
V2390-14
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