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Form 200. Corporate Income Tax Declaration 2019

8.4.3.7 2019: Deduction for job creation for workers with disabilities (CE)

The reporting entity will record in code [00795] the amount corresponding to this deduction generated in the tax period, and in code [00796] the amount of the deduction that is subject to application in this declaration.

Amount and requirements of the deduction

Taxpayers may deduct from the total amount the following:

  • 9,000 euros may be deducted from the full contribution for each person/year increase in the average workforce of employees with disabilities of between 33% and 65% hired by the taxpayer during the tax period, compared to the average workforce of employees of the same kind in the immediately preceding period.

  • 12,000 euros may be deducted from the full contribution for each person/year increase in the average workforce of employees with disabilities of 65% or more hired by the taxpayer during the tax period compared to the average workforce of employees of the same kind in the immediately preceding period.

Contracted workers who give right to this deduction will not be counted for the purposes of the freedom of amortization with job creation regulated in article 102 of the LIS .

Calculation of deduction

To calculate the deduction for job creation, the increase in persons/year of the average number of workers with disabilities experienced in the tax period must be determined, compared to the average number of workers of the same nature in the immediately preceding period. Therefore, the following calculation will be necessary:

[∆[M3] = [M2] - [M1]

Where,

M1 is the average number of employees with disabilities in person/year for the immediately preceding period.

M2 is the average number of employees with disabilities in persons/year corresponding to the reporting period.

∆M3 is the increase in the average number of employees in persons/year corresponding to workers with disabilities.

Once the increase in the average number of employees in persons/year corresponding to workers with disabilities has been calculated ([∆M3]), the deduction for job creation generated in the year will be the result of applying the amount of 9,000 or 12,000 euros to said increase:

[∆[M3] x 9,000 or [M3] x 12,000

Contracted workers who qualify for this deduction will not be included for the purposes of the freedom of amortization with job creation regulated in article 102 of the Corporate Income Tax Law.

Deadline to apply for the deduction

Any amounts not deducted may be applied to the liquidations of tax periods ending in the next fifteen years.