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Practical Handbook for Companies 2021

Cálculo:practical example

In order to calculate the amount of this deduction, it is necessary to determine the increase in person/years of the average number of disabled workers in the tax period with respect to the average number of workers of the same nature in the immediately preceding period.

It will therefore be necessary first to carry out the following calculation:

[Δ M3] = [M2] - [M1] = [M2] - [M1].


  • M1 is the average headcount in person/years of workers with disabilities for the immediately preceding period.

  • M2 is the average headcount in person/years of disabled workers for the reporting period.

  • Δ M3 is the increase in the average number of staff in person/years corresponding to workers with disabilities.

Once the increase in the average staff/year corresponding to workers with disabilities (Δ [M3]) has been calculated, 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 this increase:

[Δ M3] x 9.000 or [Δ M3] x 12.000


Company "X", whose tax period coincides with the calendar year, had during 2020 an average workforce of 5 employees with a disability of 33 per cent or more and less than 65 per cent.At the end of the year it had a total of 6 employees with disabilities.

During 2021, the company's workforce experienced the following variations:

  • A non-disabled worker was hired on 30 June.

  • On 1 July, two workers with 33 and 34 per cent disabilities were hired.

  • On 1 October, a worker with a 33 per cent disability was hired.

    • 2020 average workforce of workers with disabilities (calculation):

      6 + [(6/12) x 2] + [(3/12) x 1] = 7,25

    • Increase of men/year employed with the right to deduction:

      7,25 - 5 = 2,25

    • Calculation of the deduction for job creation:

      9,000 x 2.25 = 20,250 euros