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Deductions to encourage certain activities

Please find information on the deductions you may be entitled to if you carry out certain activities

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Deduction for job creation for disabled workers

The sum of

  • 9,000 euros may be deducted from the full contribution for each person/year increase in the average workforce of employees with disabilities of between 33% and 65% hired by the taxpayer during the tax period, compared to the average workforce of employees of the same kind in the immediately preceding period.
  • 12,000 euros may be deducted from the full contribution for each person/year increase in the average workforce of employees with disabilities of 65% or more hired by the taxpayer during the tax period compared to the average workforce of employees of the same kind in the immediately preceding period.

The workers hired resulting in the right to this deduction shall not be counted for the purposes of freedom of amortisation with job creation governed by article 102 of the Corporation Tax Act.

With effect for tax periods beginning on or after 7 November 2018, those entities that hire a worker to carry out their activity in the Canary Islands will be entitled to enjoy the tax benefits established by tax regulations for job creation in accordance with the requirements indicated, increasing them by 30 percent.