Doctrine by topic · DGT Observatory

Reduction of Net Income: DGT doctrinal evolution

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

← DGT Observatory

How the DGT's position has evolved

Settled doctrine High confidence 11 rulings · 2014–2016

Current position

The average workforce for the reduction for maintenance or creation of employment is calculated based exclusively on persons employed under a relationship of a labor nature. The contracted working hours and the duration of the labor relationship must be considered relative to the total number of days in the tax period. Relationships of a nature other than labor are excluded, such as interns without a labor contract or the legal subrogation of workers.

The DGT's position remains constant in requiring a labor relationship for the calculation of the workforce. Throughout the rulings, the exclusion of interns and the nature of legal subrogation have been specified, always maintaining the criterion of labor legislation as the basis for calculation.

Turning points

  1. V3732-15

    Clarifies that legal subrogation does not constitute the creation of employment because no new labor relationship exists.

  2. V4185-16

    Establishes that family work is excluded unless the status of an employee with voluntariness, remuneration, lack of ownership, and subordination is proven.

Analysis based on 10 of 11 rulings with a stated position. Updated 28 September 2026.

Rulings on this topic

11
V1745-15 2 Jun 2015

Cessation of activity does not affect average headcount calculation for IRPF reduction

SG de Impuestos sobre la Renta de las Personas Físicas
plantilla mediareducción de rendimiento netocese de actividadperiodo impositivojornada contratada LIRPF — Ley 35/2006 del IRPF art. disposición adicional vigésima séptimaLGT — Ley 58/2003 General Tributaria art. 89
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
V1745-14 4 Jul 2014

Disability tax reduction requires active employment status

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajotrabajador activodiscapacidadreducción de rendimiento netorelación laboral LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 20.3
Affects CompanyExpat · Non-residentIndividual

Apply this to your case

Beckham Law & impatriate taxationTalk to the team applying this doctrine daily.
IRPF Spain 2026 CalculatorEstimate the impact on your case in two minutes.
Talk to the tax teamWe check whether this criterion affects you and what it means in your situation.
Email
Contact