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A notary has requested clarification on how the transfer of an employee to another notary affects the calculation of the 2008 average workforce for a tax reduction. The Directorate General for Taxes (DGT) clarifies that if a subrogation occurs, it does not count as job creation, though it provides options for calculating the average workforce.
Cuestión planteada Consideración del trabajador referido a efectos del cálculo de la plantilla media correspondiente al ejercicio 2008, a efectos de la aplicación de la reducción prevista en la disposición adicional vigésima séptima de la Ley del Impuesto sobre la Renta de las Personas Físicas.
La subrogación legal de trabajadores no constituye creación de empleo, ya que no existe una nueva relación laboral sino la asunción de obligaciones preexistentes. Para el empleador que recibe trabajadores por subrogación, estos no computan como incremento de la plantilla media. Para el empleador que cede trabajadores, puede optar por excluir a los trabajadores subrogados del cómputo de la plantilla media del ejercicio para que no afecten al cálculo de la plantilla media de 2008. Si no hay subrogación y la relación laboral se extinguió, el trabajador se computa según el tiempo y jornada trabajados para el consultante en 2008.
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