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Form 100. 2020 Personal Income Tax Return Declaration

9,8,2,2,4. For job creation for workers with disabilities

Amount

  • 9,000 euros for each person/year increase in the average workforce of workers with disabilities, with a degree equal to or greater than 33 percent and less than 65 percent of disability, hired for an indefinite period, experienced during the current year with respect to the average workforce of disabled workers from the previous year with this type of contract.
  • 12,000 euros when the same conditions as in the previous point are met and the disabled person has a degree of disability equal to or greater than 65 percent.

The incompatibility is maintained in the calculation of hired workers between this deduction and the application of the freedom of amortization with job creation established for small-sized entities