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Form 100. Personal Income Tax Declaration 2018 For job creation for workers with disabilities

The amount of the deduction for increasing the workforce will be indicated.

The amount of 9,000 euros will be deductible from the full quota for each person/year of increase in the average workforce of workers with disabilities, 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 the year 2018 with respect to the average workforce of workers with disabilities from fiscal year 2017 with this type of contract. 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 .

To calculate the increase in the average workforce, only disabled workers per year with an indefinite contract who work full time will be counted, in the terms established by labor regulations.

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