Requirements and amount of the deduction

Taxpayers may apply the following deductions for job creation provided they hire employees through an open-ended employment contract to support entrepreneurs, as defined in Article 4 of Law 3/2012, of July 6, on Urgent Measures for the Reform of the Labor Market:

• Job creation through hiring of people under 30 years of age: 3,000 euros for hiring the first worker through an open-ended contract to support entrepreneurs, who is under 30 years of age.

  This deduction will be applicable exclusively to those entities that do not have hired personnel.

• Job creation by hiring unemployed persons with unemployment benefits: 50 percent of the lowest of the following amounts:

  • The amount of unemployment benefit the worker has yet to receive when he/she is hired.

  • The amount corresponding to twelve monthly payments of unemployment benefits that you have been granted.

  The application of this second deduction, which does not exclude the application of the first, is subject to the following requirements :

  • Having a workforce less than 50 workers at the time of hiring unemployed receiving contributory unemployment benefits (regulated by the General Social Security Law).

  • The deduction will be applied to contracts executed in the tax period until reaching a workforce of 50 workers .

  • In the twelve months following the start of the employment relationship, for each worker there must be an increase in the entity's total average workforce of at least one unit compared to the number existing in the previous twelve months.

  • The contracted worker must have received unemployment benefit at before the start of the employment relationship. For these purposes, the worker must provide the entity with a certificate from the State Public Employment Service.

Amounts not deducted due to insufficient quota may be applied in the settlements of tax periods ending in the 15 immediate and successive years .