Profits Tax in Spain

Social security tax benefits for incentives for hiring people with disabilities (Law 43/2006)

Incentives in the area of social security on temporary contracts
People with disability – the degree of disability ≥ 33% or declared as the permanently disabled
Intellectual disability ≥ 65% Bonus €/month Bonus €/year
Women 45 years and over 441,66€ 5300€
Women under the age of 45 391,66€ 4700€
Men 45 years and over 391,66€ 4700€
Men under the age of 45 341,66€ 4100€
Other people with disability Women 45 years and over 391,66€ 4700€
Women under the age of 45 341,66€ 4100€
Men 45 years and over 341,66€ 4100€
Men under the age of 45 291,66€ 3500€
Incentives in the area of social security on conversion of temporary to fixed-term contracts:
People with disability with converted employment promotion temporary contracts

or training of people with disability – the degree of disability ≥ 33% or declared as the disabled

Intellectual, physical or sensorial disability ≥ 65% Bonus €/month Bonus €/year
45 years and over 525€ 6300€
Women under the age of 45 495,83€ 5950€
Men under the age of 45 425€ 5100€
Other people with disability Women 45 years and over 475€€ 5700€
Women under the age of 45 445,83€ 5350€
Men under the age of 45 375€ 4500€
Incentives in the area of social security on the initial fixed-term contract:
People with disability
– the degree of disability ≥ 33% or declared as
the permanently disabled
Intellectual, physical or sensorial disability ≥ 65% Bonus €/month Bonus €/year
45 years and over 525€ 6300€
Women under the age of 45 495,83€ 5950€
Men under the age of 45 425€ 5100€
Other people with disability 45 years and over 475€€ 5700€
Women under the age of 45 445,83€ 5350€
Men under the age of 45 375€ 4500€

With support of:


Audited by:


#Iwanttoworkwithyou
"Working contracts obtained for people with intellectual disabilities in ordinary companies"