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A notary has requested guidance on how to calculate the average workforce for the employment maintenance tax reduction following the subrogation of employees due to retirement. The Directorate General of Taxes (DGT) has ruled that subrogation does not constitute job creation and explains its impact on the calculation of the average workforce.
Cuestión planteada Cómo afectan las anteriores circunstancias al cálculo de la plantilla media correspondiente al ejercicio 2014, a efectos de la aplicación de la reducción prevista en la disposición adicional vigésima séptima de la Ley del Impuesto sobre la Renta de las Personas Físicas.
La subrogación legal de trabajadores no constituye creación de empleo, ya que no existe una nueva relación laboral. El nuevo empleador no puede computar a los subrogados como un incremento de la plantilla media. El empleador cedente puede excluir a los trabajadores subrogados del cómputo de la plantilla media del ejercicio de la cesión y del ejercicio 2008, siempre que se mantenga la coherencia en el cálculo para verificar el cumplimiento de los requisitos en ejercicios posteriores.
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