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A notary has requested clarification on how to calculate the average workforce for the personal income tax (IRPF) reduction under the twenty-seventh additional provision, following compulsory retirement in the first quarter of 2013. The Directorate-General for Taxes (DGT) ruled that the calculation must be based on the duration of the employment relationship relative to the total number of days in the tax year.
Cuestión planteada Cómo afecta la jubilación forzosa antes de finalizar el ejercicio 2013 al cálculo de la plantilla media correspondiente a dicho ejercicio, a efectos de la reducción prevista en la disposición adicional vigésima séptima de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Para calcular la plantilla media, se debe tener en cuenta la jornada contratada y la duración de la relación laboral respecto al número total de días del periodo impositivo. No existen excepciones en la ley para este cálculo derivadas del motivo del cese de la actividad. La regla especial de calcular la plantilla según el tiempo transcurrido desde el inicio de la actividad solo es aplicable al ejercicio 2008.
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