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Average Workforce: 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 46 rulings · 2014–2026

Current position

The deduction for job creation requires an increase in the average workforce of workers with disabilities compared to the immediately preceding period. The calculation of the average workforce must be based on persons employed according to labor legislation, considering the working day and the duration of the employment relationship. For amortization freedom benefits, the increase in the workforce must be compared with the average of the 12 months prior to the start of the operational period.

The DGT's position remains stable regarding the calculation mechanics of the average workforce and the necessity of a real increase compared to the previous period. Rulings have clarified specific aspects such as the counting of workers in special employment centers due to business succession or the application of the contracted working day in the calculation of the average.

Turning points

  1. V1584-15

    Clarifies that the calculation of the average workforce must consider the contracted working day and the duration of the employment relationship relative to the total days of the period.

  2. V3918-15

    Establishes that workers with disabilities hired by special employment centers due to a business succession may count toward the increase in the workforce.

Analysis based on 42 of 46 rulings with a stated position. Updated 23 September 2026.

Rulings on this topic

24
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. 38
Affects CompanyExpat · Non-residentIndividual
V2577-23 26 Sept 2023

Potential to apply accelerated depreciation after reaching €10 million turnover

SG de Impuestos sobre las Personas Jurídicas
entidad de reducida dimensiónlibertad de amortizacióncifra de negociosinmovilizado materialplantilla media LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 101.1LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 101.4
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
V0624-22 23 Mar 2022

Freedom of depreciation may be applied in the year fixed assets become operational

SG de Impuestos sobre las Personas Jurídicas
libertad de amortizaciónempresa de reducida dimensióncontrato de ejecución de obrainmovilizado materialplantilla media LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 101LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 102
Affects CompanyExpat · Non-residentIndividual
V0623-22 23 Mar 2022

Freedom of depreciation may be applied in the year fixed assets become operational

SG de Impuestos sobre las Personas Jurídicas
libertad de amortizaciónempresa de reducida dimensióncontrato de ejecución de obrainmovilizado materialplantilla media LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 101LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 102
Affects CompanyExpat · Non-residentIndividual
V1772-21 8 Jun 2021

Job creation may realise RIC if conditions met

SG de Impuestos sobre las Personas Jurídicas
reserva para inversiones en canariasinversión inicialcreación de puestos de trabajoplantilla mediainmovilizado material Ley 19/1994Real Decreto 1758/2007
Affects CompanyExpat · Non-residentIndividual

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