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Practical Manual of Companies 2021.

Amount and requirements

Taxpayers may deduct from the full fee the amount of:

  • 9,000 euros for each person/year increase in the average workforce of workers with disabilities in a degree equal to or greater than 33 percent and less than 65 percent, 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.

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

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

The amounts not deducted in the tax period may be applied in the settlements of the tax periods that conclude within the 15 immediate and successive years .