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Practical Handbook for Companies 2021

Scope

These deductions will be applied in the total tax liability for the tax period corresponding to the end of the one-year trial period required in the corresponding type of contract and will be conditional upon maintaining this employment relationship for at least 3 years from the date of its commencement.

The non-compliance of any of the requirements demanded will determine the loss of the deduction, which will be regularised in the manner established in article 125.3 of the LIS.

However, shall not be understood to be in breach of the obligation to maintain employment when the employment contract is terminated, once the probationary period has elapsed, due to objective causes or disciplinary dismissal when one or the other is declared or recognised as valid, resignation, death, retirement or total, absolute or major permanent disability of the worker.

The contracted worker who is entitled to one of the aforementioned deductions will not be computed for the purposes of the increase in the workforce established in article 102 of the LIS.