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A confederation of special employment centres queried whether workers with disabilities hired through subrogation can be included in the tax deduction under Article 38 of the Corporate Income Tax Act (LIS). The Directorate-General for Taxes (DGT) confirmed that they can be included when calculating the increase in the average workforce.
Cuestión planteada Si los puestos para las personas con discapacidad creados por una entidad, provienen de la subrogación, ¿tienen derecho la empresa a considerar dicho incremento a los efectos de la deducción del artículo 38 de la LIS?
Los trabajadores con discapacidad que deban ser contratados por los centros especiales de empleo como consecuencia de la sucesión de empresa, según la legislación laboral, pueden computarse para calcular el incremento del promedio de la plantilla de trabajadores con discapacidad. Esto permite calcular el importe de la deducción prevista en el artículo 38 de la LIS.
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