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A pharmacist inquires whether they may apply the 20% reduction on net income for maintaining or creating employment when the average workforce is less than one unit. The DGT explains that the application depends on when the economic activity commenced.
Question posed: Appropriateness of applying the reduction provided for in the twenty-seventh additional provision of the Personal Income Tax Law.
If the activity commenced before 2014, the average workforce for 2014 must be equal to or greater than one unit and equal to that of 2008. If the activity commenced in 2014, the reduction shall apply even if the average workforce is less than one unit, provided that in the following fiscal year the average workforce is equal to or greater than one unit. In the event of non-compliance with the requirement in the following fiscal year, a supplementary tax return must be filed.
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