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Deduction for Job Creation: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 14 rulings · 2014–2026

Current position

The deduction requires an increase in the average workforce of workers with disabilities compared to the immediately preceding period. The amount depends on the degree of disability: 9,000 euros for degrees between 33% and 64%, and 12,000 euros for degrees equal to or greater than 65%. The amount must be reported in the tax return of the tax period in which it was generated, and the corresponding fiscal year must be rectified if it was omitted.

The DGT's position remains stable regarding the calculation of the workforce increase and the disability requirements. Clarifications have been integrated concerning the computability of converting temporary contracts to permanent ones and the inclusion of workers from special employment centers. Recently, the doctrine has focused on the obligation to report the deduction in the fiscal year it is generated.

Turning points

  1. V0155-15

    Establishes that the conversion from a temporary to a permanent contract counts as an increase so as not to violate the philosophy of the incentive.

  2. V0250-17

    Allows workers with disabilities who must be hired by special employment centers due to business succession to be counted toward the workforce increase.

  3. V1510-22

    Clarifies that the amount must have been reported in the corresponding fiscal year, requiring the rectification of the tax return if it was not done at the time.

Analysis based on 13 of 14 rulings with a stated position. Updated 26 September 2026.

Rulings on this topic

14
V0748-26 31 Mar 2026

Deduction for employment of disabled workers available if conditions met

SG de Impuestos sobre las Personas Jurídicas
deducción por creación de empleotrabajadores con discapacidadplantilla mediagrado de discapacidadcuota íntegra LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 38LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 102
Affects CompanyExpat · Non-residentIndividual
V0219-26 4 Feb 2026

Cooperatives can claim employment creation deduction for disabled workers

SG de Impuestos sobre las Personas Jurídicas
sociedades cooperativasdeducción por creación de empleotrabajadores con discapacidadcooperativa de trabajo asociadopromedio de plantilla Ley 20/1990LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 38
Affects CompanyExpat · Non-residentIndividual
V1510-22 24 Jun 2022

Deduction for disabled workers to be claimed in year of entitlement, not award year

SG de Impuestos sobre las Personas Jurídicas
deducción por creación de empleotrabajadores con discapacidadrectificación de autoliquidaciónperiodo impositivoprescripción LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 38LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 38.1
Affects CompanyExpat · Non-residentIndividual
V2587-15 7 Sept 2015

A disability rating of 65% or higher is required to claim the €12,000 tax deduction

SG de Impuestos sobre las Personas Jurídicas
deducción por creación de empleotrabajadores con discapacidadgrado de discapacidadplantilla mediacuota íntegra LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 38TRLIS — RDLeg 4/2004 (derogado por la Ley 27/2014) art. 41.2
Affects CompanyExpat · Non-residentIndividual

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