220.127.116.11.5. For job creation
Taxpayers who engage in economic activities and hire their first employee through an indefinite employment contract to support entrepreneurs, who is under 30 years old, can deduct the total amount of 3,000 euros from the total payment.
For companies with 50 or less workers who take out unemployed persons who receive a contributory unemployment benefit, they can deduct from the total payment 50% of the lesser of the following amounts:
The amount of unemployment benefit the worker has yet to receive when he/she is hired.
The amount corresponding to twelve monthly payments of the unemployment benefit you have recognised