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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.
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 familiar contratado es un trabajador por cuenta ajena conforme a la Ley 20/2007, procede su inclusión en el cómputo de la plantilla media.
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