Personal Income Tax: Deduction for job creation of persons with disabilities

The DGT establishes how various situations affect the calculation of the average number of workers with disabilities, such as the situation of leave of absence or the modification of the degree of disability.

The DGT establishes, in relation to issues raised by an entity that has workers with disabilities, the following criteria:

a) In relation to the situation of leave of absence, if workers with disabilities must cause leave in the corresponding Social Security Scheme, they are not part of the calculation of the average workforce, unless it is a situation of leave that is assimilated to The high one. In the opposite direction, workers with disabilities who, as a result of their re-entry must cause the corresponding discharge, start to be counted for the purpose of calculating the average workforce.

b) In relation to the workers hired part-time, as for the calculation of the average workforce, the modality of the contract that regulates the labor relationship of the worker with the company is indifferent, they must be taken into account, but considering the day hired in relation to With the full day.

c) Disabled workers who become part of the new company as a result of the succession of the company in the terms provided in the labor legislation, can be computed for the purpose of calculating the increase in the average number of workers with disabilities of the new company, ceasing to compute in the transmitting company.

d) If an employee becomes disabled in an unexpected manner, to the extent that he is hired by the company and has a disability, he would meet the two requirements required to start computing within the average workforce for the purposes of the deduction.

e) Changes in the degree of disability affect the calculation of the average number of disabled workers as it is one of the determining requirements for the application of the deduction. Thus, in the event that the degree of disability of a worker is below 33%, it ceases to be computed for the purposes of calculating the abovementioned average. And if a worker goes from a degree of disability between 33% and 64% to a degree of 65% or higher, that worker is counted within the average workforce of workers with a degree of disability between 33% and 64% and the average workforce of workers with a degree of disability equal to or greater than 65% in proportion to the time they have had such degrees of disability.