Skip to content
Back to index
V2690-14 9 October 2014 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · deducción por creación de empleo

Tax deduction for job creation for disabled workers may apply even if hired in the previous financial year

A company enquired whether it could claim a tax deduction for hiring a worker with a disability in 2012 for the 2013 financial year. The Directorate General for Taxes (DGT) ruled that the deduction is calculated based on the increase in the average workforce between the current and previous periods, regardless of when the specific hiring took place.

The question raised

Whether the deduction for the creation of employment for workers with disabilities can be applied if said worker was hired in the 2012 fiscal year, as the wording of the article does not clearly state whether the hiring must take place in the year the deduction is applied.

The DGT's ruling

The deduction under Article 41 of the TRLIS applies to the increase in the average number of employees with disabilities experienced during the tax period compared to the average workforce of the immediately preceding period. Therefore, the increase in the average during the 2013 period may be counted even if the worker was hired in 2012. Likewise, these workers may be counted for the calculation of the average workforce for the purposes of the reduced tax rate provided in the twelfth additional provision.

Book your free first meeting