Deductions to encourage certain activities
Please find information on the deductions you may be entitled to if you carry out certain activities
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 the tax periods that begin on or after November 7, 2018, those entities that hire a worker to carry out their activity in the Canary Islands will have the right to enjoy the tax benefits that are established by the tax regulations for job creation in accordance with the indicated requirements, increasing them by 30 percent.