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V0745-23 28 March 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · reserva para inversiones en canarias

Part-time employment is eligible for the Canary Islands Investment Reserve (RIC)

A query was raised regarding whether hiring an individual on a part-time basis through a training contract is eligible to satisfy the requirements of the Canary Islands Investment Reserve (RIC). The Directorate-General for Legal Certainty (DGT) ruled that, when calculating the average workforce and its subsequent increase, employees must be accounted for in accordance with labour legislation, taking into account their contracted hours in relation to a full-time working week.

The question raised

Whether the hiring of a person on a part-time basis with a training employment contract is suitable for the realization of the Investment Reserve in the Canary Islands (RIC).

The DGT's ruling

For the realization of the RIC through the creation of jobs, the calculation of the total average workforce and its increase is carried out by taking into account the persons employed according to labor legislation. In said calculation, the contracted working hours must be taken into account in relation to full-time working hours. This allows part-time hiring to be computed for this purpose.

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