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Form 100. 2019 Personal Income Tax return

9,8,2,2,4. For creating jobs for disabled workers

The amount of the deduction for increasing the workforce of workers will be indicated.

The amount of 9,000 euros for each person/year of an increase in the average number of employees with disability, with a degree of 33% or more and less than 65% of disability., contracted for an indefinite period, of in accordance with the provisions of article 39 of Act 13/1982, of 7 April, on the Social Integration of Minusvalides, experienced in 2019 with respect to the average workforce of workers with disabilities in 2018 with this type of contract. Under the same conditions if the disabled person has a degree of disability of at least 65%, the deductible amount will be 12,000 euros.

For the calculation of the increase in the average number of employees, only workers with disabilities/year with an indefinite contract who carry out a full working day will be counted, in the terms laid down by the labour regulations.

Workers who are entitled to this deduction will not be counted for the purposes of freedom of amortisation for investments generating employment, regulated by article 102 of the Corporation Tax Act.