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Practical Manual for Companies 2022.

Amount and requirements

Taxpayers may deduct from the total amount the following:

  • 9,000 euros for each person/year of increase in the average number of workers with disabilities of 33 percent or more and less than 65 percent, hired by the taxpayer, experienced during the tax period, compared to the average number of workers of the same nature in the immediately preceding period.

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

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

Amounts not deducted in the tax period may applied in the settlements of tax periods ending within the 15 immediate and successive years.