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 .
The possibility of making a deduction for each person/year of increase in the average workforce of disabled workers, hired by the taxpayer, experienced during the tax period with respect to the average workforce is foreseen. of disabled workers from the immediately preceding period.
This deduction determines the following deductible amounts depending on the degree of disability of the workers:
9,000 euros for each person/year increase in the average workforce of workers with disabilities to a degree equal to or greater than 33 percent and less than 65 percent, hired by the experienced taxpayer during the tax period, with respect to the average workforce of workers of the same nature of the immediately preceding period.
12,000 euros for each person/year increase in the average workforce, with the same conditions, if the degree of disability is equal to or greater than 65 percent.
Furthermore, the incompatibility is maintained in the calculation of hired workers between this deduction and the application of the freedom of amortization with job creation established for the small entities established in article 102 of LIS . See Chapter 7 in this regard.