Reductions for Hiring People with a Disability
Up to €6,300 a year in Social Security contribution reductions and a €12,000 deduction in the Impuesto sobre Sociedades (Spanish corporate income tax) for every employee with a disability. We manage the reductions, the tax deduction and compliance with the reserved-quota rule of the Spanish disability act (LGD).
6.300 €
Maximum annual reduction per employee
Which companies can benefit?
The disability reductions and the art. 38 LIS deduction are compatible and can be claimed together for the same employee.
Eligible companies
- Any Spanish company, whatever its size or sector
- Up to date with tax obligations and with Social Security
- For art. 38 LIS: companies liable to Spanish corporate income tax
Contracts covered
- Initial permanent contracts with people with a disability
- Conversion of fixed-term contracts into permanent ones
- Fixed-term employment promotion contracts (minimum 12 months)
Social Security reductions (permanent contract)
- Disability 33–64%: €4,500 to €5,700 a year by profile
- Disability ≥65%: €5,100 to €6,300 a year by profile
- CEE: 100% of all employer Social Security contributions
Art. 38 LIS tax deduction
- €9,000 per person-year if disability is 33–64%
- €12,000 per person-year if disability is ≥65%
- Can be claimed on top of the reductions — a double incentive
How we manage your disability reductions
Workforce and LGD assessment
We analyse your workforce, how many employees with a disability you currently have and how far you meet the 2% reserved quota (LGD). We identify the opportunities you are not using.
Quantifying the incentives
For each employee with a disability, whether current or new, we calculate the saving on Social Security contributions, the art. 38 LIS deduction and the SEPE grants available. You get a potential-saving report before anything is filed.
Filing with the TGSS, SEPE and AEAT
We handle the notification to the TGSS (contribution returns), the grant application to SEPE or to your regional government, and the art. 38 deduction in the Impuesto sobre Sociedades.
Monitoring and LGD compliance
We monitor the 2% quota, new starters and leavers, the compulsory 3-year retention on subsidised contracts and any change in the rules. We arrange alternative measures where appropriate.
Reduction amounts on a permanent contract
The amounts vary with the degree of disability and the employee's age and gender. The art. 38 LIS deduction comes on top of these reductions.
Man under 45, disability 33–64%
€4,500/year
Woman under 45, disability 33–64%
€5,350/year
45 or over (any gender), disability 33–64%
€5,700/year
Man under 45, disability ≥65%
€5,100/year
Woman under 45, disability ≥65%
€5,950/year
45 or over (any gender), disability ≥65%
€6,300/year
Does your company meet the 2% reserved quota?
Companies with 50 or more employees must reserve 2% of their posts for people with a disability. Failing to do so can mean fines of up to €225,018 under the reform now going through parliament.
Request a free LGD assessmentCompliance assessment with no commitment
Other reductions managed by Tecnocim
Social Security Contribution Reductions
Save 40% on Social Security contributions for R&D&I research staff. We handle the filings with the TGSS.
R&D&I Research Staff
A 40% reduction in Social Security contributions for research staff: identification, documentation and filing.
Dual Training Contract
Social Security reductions of up to €199/month on dual training contracts. Managed end to end.
Disability reductions in numbers
6.300 €
Maximum annual reduction per employee
12.000 €
Tax deduction per employee with a severe disability
28,9%
Employment rate for people with a disability (INE, 2024)
Frequently asked questions about disability reductions
The reductions vary with the type of contract, the degree of disability and the employee's age and gender. For permanent contracts they range from €4,500 to €6,300 a year. For fixed-term contracts, from €3,500 to €5,300. They are deducted directly on the monthly contribution returns to the TGSS, with no prior authorisation. Legal basis: Law 43/2006 and RDL 1/2023.
Art. 38 of Law 27/2014 on the Impuesto sobre Sociedades allows a deduction of €9,000 for each person-year of net increase in employees with a disability of 33–64%, and €12,000 where the disability is ≥65%. This deduction is fully compatible with the Social Security reductions and can be claimed alongside them: they apply to different items (corporate income tax versus contributions) and can both be triggered by the same employee.
The Spanish disability act (LGD, RDL 1/2013) requires every company with 50 or more employees to reserve at least 2% of its posts for people with a recognised disability of ≥33%. The calculation is based on the average headcount over the previous 12 months. Where the quota cannot be met directly, alternative measures can be requested: contracts with special employment centres (centros especiales de empleo) or donations to organisations working on employment integration.
At present it counts as a serious infringement, with fines from €751 to €7,500 (LISOS, art. 15). In September 2025, however, parliament approved a bill to toughen the penalties: it would become a very serious infringement with fines of up to €225,018, together with exclusion from public grants. The reform is still going through parliament as of May 2026.
Yes. Contracting a CEE as a supplier of goods or services is one of the alternative measures set out in RD 364/2005 for companies with a declaration of exceptional circumstances. The minimum annual amount must be 3 times the annual IPREM for each post not filled (€21,600 in 2025). Special employment centres enjoy a 100% reduction on employer Social Security contributions, which lets them offer competitive prices.
The disability reductions and the research staff reductions apply to similar items (Social Security contributions), so in general the more favourable one is applied. The art. 38 LIS deduction (disability) and the R&D&I tax deduction under art. 35 LIS are, however, fully compatible within the Impuesto sobre Sociedades. Tecnocim reviews each case to maximise the total benefit.
Do you employ people with a disability, or need to comply with the LGD?
Free assessment of the reductions available and of your reserved-quota compliance within 48 hours.
Request a free assessment
