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A company has requested clarification regarding the calculation of average headcount for the tax deduction under Article 38 of the Corporate Income Tax Act (LIS). The Directorate General for Taxes (DGT) clarifies how leaves of absence, part-time contracts, staff subrogations, newly acquired disabilities, and changes in disability levels affect this calculation.
Cuestión planteada Se plantean diversas cuestiones relativas a la deducción del artículo 38 de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades que se describen en el cuerpo de la contestación.
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