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A company asks whether it can apply the deduction under Article 38 of the LIS solely for workers with a degree of disability between 33% and 65%, without having increased the workforce of other types of workers with disabilities. The DGT responds that it is possible to apply the deduction of 9,000 euros per person/year if the specific increase for that group is met.
Question posed: Whether it is possible to apply the deduction for job creation for workers with disabilities under Article 38 of Law 27/2014, of December 27, on Corporate Income Tax exclusively for workers of the nature for which the workforce increase occurred (workers with a disability greater than 33% and less than 65%), despite not having increased the workforce of workers with a disability greater than 65% relative to the average workforce of the same nature from the immediately preceding period, nor the total workforce of workers with disabilities in the company, by interpreting each of the paragraphs (points 1 and 2) of Article 38 of the LIS independently.
The deduction for job creation for workers with disabilities establishes two distinct amounts depending on the degree of disability. It is possible to apply the deduction of 9,000 euros per person/year if the average workforce of workers with a degree of disability equal to or greater than 33% and less than 65% is increased relative to the average workforce of the same nature from the previous period.
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