Calculation: practical example
In order to calculate the amount of this deduction, the increase in people/year of the average workforce of disabled workers 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 first carry out the following calculation:
[ΔM3] = [M2] - [M1]
Where:
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M1 is the average of the workforce in people/year of workers with disabilities corresponding to the immediately preceding period.
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M2 is the average of the workforce in people/year of workers with disabilities corresponding to the reporting period.
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Δ M3 is the 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 (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 said increase:
[ΔM3] x 9,000 or [ΔM3] x 12,000
Example:
The Joint Stock Company "X", whose tax period coincides with the calendar year, had during 2020 an average workforce of 5 workers with disabilities equal to or greater than 33 percent and less than 65 percent. At the end of the year it had a total of 6 disabled workers.
During 2021, the company's workforce experienced the following changes:
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On June 30, a worker without any type of disability was hired.
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On July 1, two workers with disabilities at degrees of 33 and 34 percent were hired.
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On October 1, a worker with a 33 percent disability was hired.
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Average 2020 workforce of workers with disabilities (calculation):
6 + [(6/12) x 2] + [(3/12) x 1] = 7.25
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Increase in men/year employed with the right to deduction:
7.25 - 5 = 2.25
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Calculation of the deduction for job creation:
9,000 x 2.25 = 20,250 euros
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