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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.
Cuestión planteada Si se puede aplicar la deducción por creación de empleo para trabajadores con discapacidad, habiendo contratado dicho trabajador en el ejercicio 2012, ya que no queda claro en la redacción del artículo si la contratación se ha de efectuar en el año de aplicación de la deducción.
La deducción del artículo 41 del TRLIS se aplica sobre el incremento del promedio de la plantilla de trabajadores con discapacidad experimentado durante el periodo impositivo respecto a la plantilla media del periodo inmediato anterior. Por tanto, el incremento del promedio en el periodo 2013 puede computar aunque el trabajador haya sido contratado en 2012. Asimismo, estos trabajadores pueden computarse para el cálculo de la plantilla media a efectos del tipo de gravamen reducido de la disposición adicional duodécima.
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