Requirements and amount of the deduction

Taxpayers may apply the following deductions for job creation whenever they make contracts through the indefinite employment contract to support entrepreneurs defined in article 4 of Law 3/2012, of July 6, on Urgent Measures for the Labor Market Reform:

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

  This deduction will be applicable exclusively to those entities that lack hired personnel.

• Job creation by hiring unemployed people with unemployment benefits: 50 percent of the lesser 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 the unemployment benefit that was recognized.

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

  • Have a workforce of less than 50 workers at the time of hiring unemployed beneficiaries of a contributory unemployment benefit (regulated in the General Social Security Law).

  • The deduction will be applied to contracts made in the tax period until a workforce of 50 workers is reached.

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

  • The hired worker must have received unemployment benefit for at least three months 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.

The amounts not deducted due to insufficient quota may be applied in the settlements of the tax periods that end in the 15 immediate and successive years .