Doctrine by topic · DGT Observatory

Maintenance of Employment: 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 8 rulings · 2014–2016

Current position

The freedom to amortize due to maintenance of employment requires that the average workforce for the following 24 months be higher than that of the previous 12 months. The turnover and maintenance of employment requirements must be assessed at the individual level of the entity and not at the group level. In cases of subrogation, workers count for the new employer as if they had been on the workforce since the beginning of the fiscal year.

The DGT's position remains constant regarding the individual application of the requirements for the freedom to amortize. The rulings clarify operational aspects such as the inclusion of subrogated workers and the nature of the average workforce according to labor legislation. No changes in criterion are observed, but rather clarifications regarding the calculation of the workforce in transfer or subrogation operations.

Turning points

  1. V2390-14

    Clarifies that for the new employer, subrogated workers count as if they had been on the workforce since the beginning of the fiscal year.

Analysis based on 6 of 8 rulings with a stated position. Updated 30 September 2026.

Rulings on this topic

8
V1104-15 10 Apr 2015

Reclassifying tangible assets as intangible does not prevent the application of free depreciation

SG de Impuestos sobre las Personas Jurídicas
libertad de amortizacióninmovilizado materialactivo intangiblerecalificación contablemantenimiento de empleo TRLIS — RDLeg 4/2004 (derogado por la Ley 27/2014) art. Disposición adicional undécimaTRLIS — RDLeg 4/2004 (derogado por la Ley 27/2014) art. Disposición transitoria trigésimo séptima
Affects CompanyExpat · Non-residentIndividual
V3324-14 12 Dec 2014

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

SG de Impuestos sobre la Renta de las Personas Físicas
plantilla mediareducción de rendimiento netotrabajador por cuenta ajenaactividad económicamantenimiento de empleo LIRPF — Ley 35/2006 del IRPF art. disposición adicional vigésima séptimaLey 20/2007
Affects CompanyExpat · Non-residentIndividual
V2390-14 11 Sept 2014

Transfer of employees does not constitute job creation for income tax reductions

SG de Impuestos sobre la Renta de las Personas Físicas
plantilla mediasubrogación laboralcreación de empleomantenimiento de empleoreducción de rendimiento neto LIRPF — Ley 35/2006 del IRPF art. disposición adicional vigésima séptimaTRLRHL — RDLeg 2/2004 de Haciendas Locales art. disposición adicional duodécima
Affects CompanyExpat · Non-residentIndividual

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