9.8.2.2.5. For job creation for workers with disabilities

The amount of the deduction for an increase in the number of employees will be indicated.

The amount of 9,000 euros for each person/year of increase in the average number of disabled workers, with a degree equal to or greater than 33 percent and less than 65 percent disability, hired for an indefinite period, in accordance with the provisions of article 39 of Law 13/1982, of April 7, on the Social Integration of the Disabled, experienced during 2016 with respect to the average number of disabled workers in the year 2015 with said type of contract, will be deductible from the full fee. Under the same conditions, if the disabled person has a degree of disability equal to or greater than 65 percent, the deductible amount will be 12,000 euros .

For the calculation of the increase in the average number of employees, only disabled workers/year with an open-ended contract who work full-time will be taken into account, in accordance with the terms established by labour regulations.

Contracted workers who give the right to this deduction will not be counted for the purposes of the freedom of amortization for investments that generate employment, regulated by Royal Decree-Law 7/1994, of June 20, and Royal Decree-Law 2/1995, of February 17, and in article 109 of the Corporate Income Tax Law.