Skip to content
Back to index
V1737-22 20 July 2022 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · deducción por creación de empleo

The tax deduction for job creation for persons with disabilities must be recorded in the self-assessment of the period in which it was generated

A company inquires regarding the application of the tax deduction for job creation for workers with disabilities for the 2018 fiscal year. The DGT responds that, as it was not declared at the time, it cannot assess the eligibility of the deduction and the self-assessment must be rectified.

The question raised

Question raised

The DGT's ruling

The tax deduction for job creation for workers with disabilities may only be applied if its amount was recorded in the Corporate Tax self-assessment of the tax period in which it was generated. If this was not done, the taxpayer must request the rectification of said self-assessment within the legal period provided for in the General Tax Law.

Email
Contact