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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 enter in key [00795], the amount corresponding to this deduction generated in the tax period, and in key [00796], the amount of the deduction that is subject to application in this declaration.

Deduction amount and requirements

Taxpayers may deduct from the full fee the amount of:

  • 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 qualify for this deduction will not be counted for the purposes of the freedom of amortization with job creation regulated in article 102 of the LIS .

Deduction calculation

To calculate the deduction for job creation, the increase in people/year of the average workforce of workers with disabilities experienced in the tax period must be determined, with respect to the average workforce of workers of the same nature in the immediately preceding period. Therefore, it will be necessary to carry out the following calculation:

[∆M3] = [M2] - [M1]

Where,

M1 is the average of the workforce in people/year of workers with disabilities corresponding to the immediately previous period.

M2 is the average of the workforce in people/year of workers with disabilities corresponding to the period under declaration.

∆M3 is an increase in the average workforce in people/year corresponding to workers with disabilities.

Once the increase in the average workforce in people/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 counted for the purposes of the freedom of amortization with job creation regulated in article 102 of the Corporate Tax Law.

Deadline to apply for the deduction

The amounts not deducted may be applied in the settlements of the tax periods that end in the immediate and subsequent fifteen years.