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V2935-14 30 October 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · plantilla media

Self-employed workers excluded from average workforce calculation for IRPF job creation tax reduction

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.

The question raised

Whether said employee can be included in the consultant's average workforce for the purposes of the reduction provided for in the twenty-seventh additional provision of the Personal Income Tax Law.

The DGT's ruling

For the calculation of the average workforce for the purposes of the reduction for the maintenance or creation of employment, employees must be taken according to labor legislation. Since the worker in question is covered by Law 20/2007 (Statute of Self-Employed Work) and does not maintain an employment relationship by virtue of being an employee, their inclusion in the calculation of the average workforce is not appropriate.

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