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V3324-14 12 December 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · plantilla media

Children under 30 may be included in the average workforce for IRPF tax reductions

The inquirer asks whether a descendant under the age of 30, hired as an employee, can be counted towards the average workforce for the reduction provided in the twenty-seventh additional provision of the LIRPF. The DGT confirms this is possible, provided they are considered an employee under labour legislation.

The question raised

Whether said employee can be counted in the taxpayer'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 into account according to labor legislation. Since the hired relative is an employee under Law 20/2007, their inclusion in the calculation of the average workforce is appropriate.

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