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Form 100. Personal Income Tax Return 2024

For job creation for workers with disabilities

Amount

  • 9,000 euros for each person/year of increase in the average number of disabled workers, with a degree of disability equal to or greater than 33% and less than 65% hired on an indefinite basis, experienced during the current year compared to the average number of disabled workers in 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%.

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