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An agricultural taxpayer has requested clarification on how to include workers under the Special Agricultural Regime in the average workforce calculation for an income tax reduction. The Directorate General for Taxes (DGT) has ruled that the duration of the employment relationship must be considered, specifically excluding periods of inactivity.
Cuestión planteada Determinar cómo debe computarse dicho empleado en la plantilla media del consultante 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 deben tomar las personas empleadas según la legislación laboral, considerando la jornada contratada y la duración de la relación laboral respecto al total de días del periodo. En el caso de trabajadores del Régimen Especial Agrario, se debe tener en cuenta la duración de la relación laboral, quedando excluidos de dicho cómputo los periodos de inactividad.
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