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Workers with Disabilities: 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 12 rulings · 2014–2026

Current position

The tax deduction for job creation for workers with disabilities requires an increase in the average number of workers with disabilities compared to the immediately preceding period. The amount depends on the degree of disability: 9,000 euros for degrees equal to or greater than 33% and less than 65%, and 12,000 euros for degrees equal to or greater than 65%. It is necessary that the deduction be recorded in the tax return of the fiscal year in which it was generated.

The DGT's position remains stable regarding the calculation mechanics for the increase in staff and the disability thresholds. The amounts have been specified according to the degree of disability, and the application to associated labor cooperatives has been clarified. The doctrine regarding the need to amend the tax return in the corresponding fiscal year reinforces the formal requirement for the benefit.

Turning points

  1. V2587-15

    Establishes that to access the 12,000 euro amount, the disability must be equal to or greater than 65%.

  2. V3223-21

    Specifies the amount of 9,000 euros for workers with a degree of disability equal to or greater than 33% and less than 65%.

  3. V1510-22

    Clarifies that the deduction must be recorded in the fiscal year in which it was generated, requiring the amendment of the tax return if it was not done at the time.

Analysis based on 11 of 12 rulings with a stated position. Updated 27 September 2026.

Rulings on this topic

12
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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