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Practical Manual of Companies 2022.


These deductions will be applied to the full amount of the tax period corresponding to the completion of the one-year trial period required in the corresponding type of contract and They will be conditioned on maintaining 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 regularized in the manner established in article 125.3 of the LIS .

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

The hired worker who gives the right to one of the deductions referred to will not be counted for the purposes of the increase in staff established in article 102 of the LIS.