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Form 100. Personal Income Tax Declaration 2021

For job creation for workers with disabilities

Amount

  • 9,000 euros for each person/year increase in the average workforce of disabled workers, with a degree equal to or greater than 33% and less than 65% of disability hired for an indefinite period, experienced during the current year with respect to the average workforce of workers with disabilities from the previous year with said 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%.

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