9.8.2.2.5. For job creation

Taxpayers who carry out economic activities and hire their first employee through an open-ended employment contract to support entrepreneurs, who is under 30 years of age, may deduct the amount of 3,000 euros from the total tax.

For companies with 50 or fewer employees that hire unemployed persons receiving contributory unemployment benefits, they may deduct 50 percent of the lowest of the following amounts from the total fee :

1. The amount of unemployment benefit the worker has yet to receive when he/she is hired.

2. The amount corresponding to twelve monthly payments of unemployment benefit that you were granted