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The inquirer asks whether a descendant hired under Law 20/2007 can be included in the average workforce calculation to qualify for an IRPF tax reduction. The DGT rules that, as they are a self-employed worker rather than an employee, they must be excluded from this calculation.
Cuestión planteada Si dicho empleado puede computarse en la plantilla media del consultante 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 el cálculo de la plantilla media a efectos de la reducción por mantenimiento o creación de empleo, se deben tomar las personas empleadas según la legislación laboral. Dado que el trabajador en cuestión está amparado por la Ley 20/2007 (Estatuto del trabajo autónomo) y no mantiene una relación laboral por cuenta ajena, no procede su inclusión en el cómputo de la plantilla media.
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