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V0112-17 20 January 2017 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · libertad de amortización

Application of free depreciation for small-scale enterprises with no prior workforce

A small-scale enterprise has requested guidance on how to calculate the increase in workforce for free depreciation purposes if it had no employees prior to the investment. The Directorate-General for Tax (DGT) has ruled that, in the absence of a previous workforce, all employment created in the following 24 months shall be counted towards the calculation.

The question raised

Cuestión planteada Aplicación de la libertad de amortización para inversiones con creación de empleo prevista para las entidades de reducida dimensión.

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