184.108.40.206.6. For job creation
Taxpayers who carry out economic activities and hire their first worker through an indefinite employment contract to support entrepreneurs, who is under 30 years old, may deduct the amount of 3,000 euros from the full fee.
For companies with 50 or fewer workers that hire unemployed beneficiaries of a contributory unemployment benefit, they may deduct from the full quota 50 percent of the lesser of the following amounts:
The amount of unemployment benefit the worker has yet to receive when he/she is hired.
The amount corresponding to twelve monthly payments of the unemployment benefit that was recognized