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Practical Handbook for Companies 2021

Amount and requirements

Taxpayers may deduct from their gross tax liability the amount of:

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

  • 12,000 euros for each person/year of increase in the average workforce of workers with a degree of disability equal to or greater than 65%, hired by the taxpayer, experienced during the tax period, with respect to the average workforce of workers of the same nature in the immediately preceding period.

Hired workers who qualify for this deduction will not be counted for the purposes of the freedom of depreciation with job creation regulated in article 102 of the LIS.

Amounts not deducted in the tax period may be applied in the tax returns for tax periods ending within 15 years and thereafter.