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Form 100. Personal Income Tax Return Declaration 2017

7.5.3.6. Reduction due to employment incentives

In this section, the program calculates the reduction for employment incentives based on the number of units of the salaried personnel module and, where applicable, the increase in staff produced by comparison with the previous year.

CALCULATION OF MINORATION FOR EMPLOYMENT INCENTIVES

To apply the reduction for employment incentives, the amount of which is calculated by the program, proceed as follows:

  1. Coefficient for increase in the number of salaried people

    If in the year being settled there has been an increase in the number of salaried persons, compared to the immediately preceding year, the difference between the number of units of the "salaried personnel" module corresponding to the year and the number of units of that same module corresponding to the immediately preceding year will be calculated first.

    For these purposes, only the salaried persons who have been counted to determine the number of units of this module will be taken into account.

    If in the previous year the objective estimation regime was not applied, the number of units corresponding to that year will be taken as the number that should have been taken, in accordance with the rules of the objective estimation regime.

    If the difference is positive, the coefficient 0.40 will be applied to it. The result is the coefficient for the increase in the number of salaried staff.

    If the difference had been positive and, therefore, the application of the coefficient 0.40 had been appropriate, the table of coefficients by sections indicated below will not be applied to said difference.

  2. Coefficient by sections of the number of units

    In addition, the coefficients expressed in the following table will be applied to each of the sections of the number of units of the module indicated below:

    Tranche

    Coefficient

    Up to 1.00

    0.10

    Between 1.01 to 3.00

    0.15

    Between 3.01 to 5.00

    		 0.20

    Between 5.01 to 8.00

    		 0.25

    More than 8.00

    0.30

  3.  Quantification of the reduction for employment incentives

    To quantify the reduction due to employment incentives, proceed as follows:

    The coefficient for the increase in the number of salaried persons, if applicable, is added to that of the previous table, obtaining the reduction coefficient.

    This reduction coefficient is multiplied by the Annual yield per unit before amortization corresponding to module salaried personnel .

    The resulting amount is reduced by the previous net income.