7,4,3,4. Reduction due to employment incentives

To apply the reduction for employment incentives, proceed as follows:

1. Coefficient for increase in the number of salaried people

   The application of this coefficient is subject to compliance with the following requirements:

   • That in 2023, the number of salaried people employed in the activity will have increased, in absolute terms, compared to 2022.

   • That, in addition, the number of units of the "salaried personnel" module for 2023 is greater than the number of units of that same module corresponding to 2022.

   If both requirements are met, the positive difference between the number of units of the "salaried personnel" module in 2023 and that corresponding to 2022 will be multiplied by 0.40. The result obtained is the coefficient for the increase in the number of salaried people.

   For these purposes, only the salaried persons who have been counted to determine the number of units of this module will be taken into account.

   If in the previous year the objective estimation regime was not applied, the number of units corresponding to that year will be taken as the number that should have been taken, in accordance with the rules of the objective estimation regime for the calculation of "salaried personnel".

2. Coefficient by sections of the number of units of module "salaried personnel".

   For each of the sections of the number of units of the "salaried personnel" module used to determine the previous net income corresponding to the year 2023, excluding, where applicable, the positive difference on which the previous coefficient of 0.40 would have been applied, the corresponding coefficient from the following table will be applied:

   Tranche	Coefficient
   Up to 1.00	0.10
   Between 1.01 to 3.00	0.15
   Between 3.01 to 5.00	0.20
   Between 5.01 to 8.00	0.25
   More than 8.00	0.30

   The result of applying the aforementioned table is the coefficient by sections of the number of units of the "salaried personnel" module.

The reduction for employment incentives will be the result of multiplying the amount of the "annual return per unit before amortization", established for the "salaried personnel" module by the result of adding the two previous coefficients.