Scope

These deductions will be applied to the full tax period payment corresponding to the end of the test period of a required year in the corresponding contract type, and will be conditional on the maintenance of this employment relationship for at least 3 years from the date of its start.

Failure to comply with any of the requirements required will determine the loss of the deduction , which will be adjusted in the manner established in article 125,3 of the Corporation Tax Act .

However, the employment maintenance obligation will not be deemed to be breached when the employment contract is terminated , once the trial period has elapsed, for objective reasons or disciplinary dismissal when one or another is declared or recognized as appropriate, resignation, death, retirement or total permanent disability, absolute disability or severe disability of the worker.

The contracted worker who gives entitlement to one of the aforementioned deductions will not be counted for the purposes of the increase in the workforce established in article 102 of the Spanish Corporation Tax Act.