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Practical manual for Income Tax 2021.

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 in the average number of disabled workers hired by the taxpayer during the tax period compared to the average number of disabled workers in the immediately preceding period is foreseen.

Deductible amounts

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 workers with disabilities 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 for each person/year increase in the average number of employees, under the same conditions, if the degree of disability is equal to or greater than 65%.

Incompatibility

Furthermore, 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 established in article 102 of LIS . See Chapter 7 for more information.