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V0219-26 4 February 2026 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · sociedades cooperativas

Cooperatives can claim employment creation deduction for disabled workers

The DGT confirms that the employment creation deduction can be applied upon the definitive admission of a disabled cooperative partner.

The question raised

Question raised

The DGT's ruling

The definitive admission of new members into an Associated Labor Cooperative, after completing the probationary period, allows for the application of the tax deduction for job creation provided for in Article 38 of the Corporate Income Tax Act. To this end, the member must have a recognized disability of between 33% and 65%, and their incorporation must generate an increase in the average number of workers with disabilities compared to the previous period. The amount of the deduction shall be calculated by multiplying 9,000 euros by said increase.

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What is published here, applied to a company or a specific case. The first meeting is free.

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