Deduction for job creation for workers with disabilities (art. 38 LIS)

1. 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.

2. Calculation

In order to calculate the amount of this deduction, the increase in persons/year of the average number of workers with disabilities experienced in the tax period must be determined, compared to the average number of workers of the same nature in the immediately preceding period.

Therefore, it will be necessary to first perform the following calculation:

[Δ M3] = [M2] - [M1]

Where:

M1 is the average number of employees with disabilities in persons/year corresponding to the immediately preceding period.
M2 is the average number of employees with disabilities in persons/year corresponding to the reporting period.
Δ M3 is the increase in the average number of employees in persons/year corresponding to workers with disabilities.

Once the increase in the average number of employees in persons/year corresponding to workers with disabilities has been calculated (Δ [M3]), the deduction for job creation generated in the year will be the result of applying the amount of 9,000 or 12,000 euros to said increase:

[ΔM3] x 9,000 or [ΔM3] x 12,000

Example:

The Corporation "X", whose tax period coincides with the calendar year, had an average workforce of 5 workers in 2022 with a disability equal to or greater than 33 percent and less than 65 percent. At the end of the year, there were a total of six disabled employees.

During 2023, the company's workforce experienced the following changes:

On June 30, a worker without any type of disability was hired.
On July 1, two workers with disabilities of 33 and 34 percent were hired.
On October 1, a worker with a 33 percent disability was hired.
- Average workforce of disabled workers in 2023 (calculation):
  
  6 + [(6/12) x 2] + [(3/12) x 1] = 7.25
- Increase in men/year employed with the right to deduction:
  
  7.25 - 5 = 2.25
- Calculation of the deduction for job creation:
  
  9,000 x 2.25 = 20,250 euros