Article 38 LIS "Deduction for job creation for workers with disabilities"

Article 38 of the LIS includes the deduction for job creation for workers with disabilities . This deduction determines the following deductible amounts depending on the degree of disability of the workers:

• 9,000 euros for each person/year of increase in the average number of disabled workers with a degree equal to or greater than 33% and less than 65%, hired by the experienced taxpayer during the tax period, compared to the average number of workers of the same nature in the immediately preceding period.

• 12,000 euros per person/year of increase in the average number of employees, under the same conditions, if the degree of disability is equal to or greater than 65%.

Furthermore, the incompatibility in the calculation of contracted workers between this deduction and the application of the freedom of amortization with job creation established for small entities established in article 102 of LIS is maintained. See Chapter 7 in this regard.