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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.
Cuestión planteada Si es apta, para materializar la Reserva para Inversiones en Canarias (RIC), la contratación de una persona a jornada parcial con contrato laboral en prácticas.
Para la materialización de la RIC mediante la creación de puestos de trabajo, el cálculo de la plantilla media total y su incremento se realiza tomando las personas empleadas según la legislación laboral. En dicho cálculo se debe tener en cuenta la jornada contratada en relación con la jornada completa. Esto permite que la contratación a jornada parcial sea computada para este fin.
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