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The inquiry asks whether a worker who moves from a temporary to a permanent contract is included in the calculation of the average number of employees with disabilities. The Directorate General for Taxes (DGT) rules that, as this individual is the sole employee with a disability, the average headcount remains at 1 for both 2012 and 2013, meaning no increase has occurred.
Cuestión planteada Si el mencionado trabajador computa de cara al cálculo de la plantilla media de 2012, teniendo en cuenta que en todo el año tuvo contrato temporal. Y cómo debe computar el trabajador en 2013, año en el que estuvo 11 meses con contrato temporal y 1 mes con contrato indefinido.
Para aplicar la deducción, debe existir un incremento del promedio de plantilla de trabajadores con discapacidad en el período impositivo respecto a la plantilla media del período anterior. En este caso, al ser el único trabajador con discapacidad el mismo que ya estaba contratado, la plantilla media es de 1 en ambos ejercicios. Al no producirse un incremento del promedio, no procede la deducción por creación de empleo.
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