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A query was raised regarding how to calculate the average headcount for the reduction provided in the twenty-seventh additional provision of the LIRPF when activity ceases before the end of the year. The DGT ruled that the calculation must follow the general rules of the regulation, considering the duration of the employment relationship relative to the total number of days in the tax period.
Cuestión planteada Cómo afecta el cese de la actividad antes de finalizar el ejercicio 2014 al cálculo de la plantilla media correspondiente a dicho ejercicio 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 debe tener en cuenta la jornada contratada y la duración de la relación laboral respecto al número total de días del periodo impositivo. La ley no prevé excepciones por el cese de la actividad, salvo la regla especial para quienes iniciaron actividad en 2008. Por tanto, si la actividad solo se desarrolla parte del año, la plantilla media se calcula proporcionalmente a los días de relación laboral.
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