{"id":198723,"date":"2026-02-18T10:17:17","date_gmt":"2026-02-18T09:17:17","guid":{"rendered":"https:\/\/helloproject.es\/vigilancia\/articulo-38-lis\/"},"modified":"2026-02-18T10:17:17","modified_gmt":"2026-02-18T09:17:17","slug":"articulo-38-lis","status":"publish","type":"post","link":"https:\/\/helloproject.es\/vigilancia\/articulo-38-lis\/","title":{"rendered":"Art\u00edculo 38 LIS"},"content":{"rendered":"<section class=\"wp-block-breadcrumbs wp-block wp-block--first-block layout--spacing-xxxs-top layout--spacing-xxxs-bottom bg--light-blue\">\n<div class=\"wp-block-breadcrumbs__container\">\n<nav class=\"wp-block-breadcrumbs__nav\" aria-label=\"Breadcrumb\">\n<\/nav><nav aria-label=\"breadcrumbs\" class=\"rank-math-breadcrumb\">\n<p><span class=\"last btn btn--tertiary\">Home<\/span><\/p>\n<\/nav>\n<\/div>\n<\/section>\n<section class=\"wp-block-banner wp-block wp-block-banner--no-additional-content layout--spacing-xxl-top layout--spacing-xxl-bottom bg--dark-gradient wp-block-banner--dark bg--dark\">\n<div class=\"wp-block-banner__container\">\n<div class=\"wp-component-content wp-component-content--dark wp-block-banner__content\">\n<div class=\"wp-component-content__inner\">\n<p class=\"wp-component-heading body wp-component-content__eyebrow\">\n    Advisory &amp; Compliance Fiscal<\/p>\n<h1 class=\"wp-component-heading text--h2 wp-component-content__title\">\n    Art\u00edculo 38 LIS: recuperaci\u00f3n de deducciones por empleo con discapacidad tras el TEAC<\/h1>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n<section class=\"wp-block-insight-intro wp-block layout--spacing-m-top layout--spacing-xxxs-bottom bg--white\">\n<div class=\"wp-block-insight-intro__container fade-in\">\n<div class=\"wp-block-insight-intro__image\">\n                <img fetchpriority=\"high\" decoding=\"async\" width=\"532\" height=\"532\" src=\"https:\/\/www.ayming.es\/wp-content\/uploads\/sites\/7\/2025\/10\/Service-HR-AdobeStock_552746860-532x532.jpeg\" class=\"attachment-1-1-default size-1-1-default\" alt=\"art\u00edculo 38 lis\" \/>            <\/div>\n<div class=\"wp-block-insight-intro__content\">\n<p class=\"wp-block-insight-intro__content-title\">\n                        Autores                    <\/p>\n<div class=\"wp-component-author wp-block-insight-intro__author\">\n<div class=\"wp-component-author__image\">\n        <img decoding=\"async\" width=\"532\" height=\"532\" src=\"https:\/\/www.ayming.es\/wp-content\/uploads\/sites\/7\/2025\/08\/Pedro_Iglesias-e1751538022214-532x532.png\" class=\"attachment-1-1-default size-1-1-default\" alt=\"Pedro Iglesias\" \/>    <\/div>\n<div class=\"wp-component-author__content\">\n                    <a href=\"https:\/\/www.ayming.es\/equipo\/pedro-iglesias\/\" class=\"wp-component-author__title btn btn--tertiary\"><br \/>\n                Pedro Iglesias\n<p>                        <\/p><\/a>\n<p class=\"wp-component-author__job-title\">Manager de Advisory &amp; Compliance Fiscal<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n<section class=\"wp-block-page-of-contents wp-block js-wp-block-page-of-contents layout--spacing-m-top layout--spacing-xxl-bottom bg--white\">\n<div class=\"wp-block-page-of-contents__container\">\n<div class=\"wp-block-page-of-contents__box row-load\">\n<div class=\"wp-block-page-of-contents__content\">\n<h2 class=\"wp-component-heading text--h6 wp-block-page-of-contents__heading\">\n    Art\u00edculo 38 LIS: recuperaci\u00f3n de deducciones por empleo con discapacidad tras el TEAC<\/h2>\n<\/div>\n<div class=\"wp-block-page-of-contents__toc-list js-wp-block-page-of-contents-toc-list\">\n                            <\/div>\n<\/div>\n<\/div>\n<\/section>\n<section class=\"wp-block-text-block wp-block wp-block-text-block--reduced-width layout--none-top layout--spacing-s-bottom bg--white\">\n<div class=\"wp-block-text-block__container wysiwyg fade-in\">\n<p>\u00a0<\/p>\n<hr \/>\n<p class=\"paragraph-xlarge\">Las deducciones \u201cno consignadas\u201d y aplicaci\u00f3n en ejercicios posteriores: el TEAC aclara el criterio y abre una ventana de oportunidad con especial foco en el art\u00edculo 38 LIS, referente a la deducci\u00f3n por contrataci\u00f3n de discapacitados en el Impuesto sobre Sociedades.<\/p>\n<hr \/>\n<p>En muchas compa\u00f1\u00edas, las deducciones en cuota se generan con normalidad, pero no siempre se aplican en el mismo ejercicio: por falta de cuota, por prudencia, por cambios organizativos o, sencillamente, por no haberlas consignado en su momento en la autoliquidaci\u00f3n del Impuesto sobre Sociedades.<\/p>\n<p>Y aqu\u00ed es importante subrayarlo desde el principio: la controversia no se limita a la I+D+i. Afecta al \u201cecosistema\u201d de deducciones del Cap\u00edtulo IV del T\u00edtulo VI de la LIS, donde conviven, entre otras, las deducciones por I+D+i (art\u00edculo 35 y su r\u00e9gimen com\u00fan del art\u00edculo 39), pero tambi\u00e9n la deducci\u00f3n del art\u00edculo 38 LIS (creaci\u00f3n de empleo para trabajadores con discapacidad).<\/p>\n<p>Esto es especialmente relevante porque <strong>el art. 38 LIS es una deducci\u00f3n muy \u201cde gesti\u00f3n\u201d<\/strong> (vinculada a variaciones de plantilla media), que en la pr\u00e1ctica puede generarse sin que el equipo fiscal la active o la consigne (por ejemplo, por falta de coordinaci\u00f3n con RR. HH., por cierre acelerado o por centrarse en otras partidas). Y cuando eso ocurre, aparece el mismo problema: <strong>\u00bfpuede aplicarse despu\u00e9s si no const\u00f3 en origen?<\/strong><\/p>\n<h2>Antecedentes y contexto<\/h2>\n<p>Durante a\u00f1os, la Direcci\u00f3n General de Tributos (DGT) mantuvo un criterio relativamente flexible: si una deducci\u00f3n se hab\u00eda generado, pod\u00eda llegar a aplicarse en ejercicios posteriores siempre que existiese soporte suficiente y se cumplieran los requisitos.<\/p>\n<p>En junio de <strong>2022<\/strong>, la DGT endureci\u00f3 el enfoque:<strong> para poder aplicar la deducci\u00f3n, debe constar en la autoliquidaci\u00f3n del ejercicio de generaci\u00f3n<\/strong> (o, en su defecto, reconocerse por la v\u00eda ordinaria de rectificaci\u00f3n dentro de plazo). Este giro gener\u00f3 un riesgo claro: compa\u00f1\u00edas que hab\u00edan actuado bajo el criterio anterior pod\u00edan encontrarse con un \u201cbloqueo\u201d sobrevenido.<\/p>\n<p>En este contexto, el TEAC ha dictado una resoluci\u00f3n de <strong>unificaci\u00f3n de criterio<\/strong> (Resoluci\u00f3n 1267\/2025, de 17 de julio de 2025) que aporta claridad y, sobre todo, protege la confianza leg\u00edtima en los casos en los que el contribuyente actu\u00f3 conforme al criterio administrativo vigente antes del 24\/06\/2022.<\/p>\n<h3>El punto clave: el TEAC no habla \u201csolo\u201d de I+D+i, sino de deducciones del Cap\u00edtulo IV (incluido el art\u00edculo 38)<\/h3>\n<p><strong>\u00a0<\/strong>Una forma pr\u00e1ctica de entender el alcance real de esta doctrina es esta:<\/p>\n<ul>\n<li>Si tu deducci\u00f3n pertenece al Cap\u00edtulo IV del T\u00edtulo VI, est\u00e1s dentro del \u201cterritorio\u201d de la discusi\u00f3n.<\/li>\n<li>Y en ese Cap\u00edtulo IV est\u00e1 el art\u00edculo 38 LIS, que regula la deducci\u00f3n por creaci\u00f3n de empleo para trabajadores con discapacidad (importe fijo por persona\/a\u00f1o de incremento de plantilla media).<\/li>\n<\/ul>\n<p>Esto importa porque <strong>el art. 38, por su propia naturaleza, puede generar deducciones hist\u00f3ricas no activadas<\/strong> (por ejemplo, incrementos de plantilla con discapacidad que existieron, pero no se reflejaron correctamente en el cierre fiscal), quedando \u201cbolsas\u201d de deducci\u00f3n pendientes sin una estrategia clara de recuperaci\u00f3n.<\/p>\n<h2>La idea operativa del TEAC: dos escenarios (antes y despu\u00e9s del 24\/06\/2022)<\/h2>\n<p>A efectos pr\u00e1cticos, el TEAC permite estructurar el an\u00e1lisis en dos bloques:<\/p>\n<h3>Autoliquidaciones presentadas antes del 24\/06\/2022 (cambio de criterio DGT)<\/h3>\n<p>Si la deducci\u00f3n se gener\u00f3 en ejercicios en los que el criterio administrativo era favorable y la compa\u00f1\u00eda actu\u00f3 conforme a ese marco, el TEAC concluye que no deber\u00eda penalizarse al contribuyente con un requisito \u201csobrevenido\u201d (la consignaci\u00f3n en origen) que no era exigible bajo el criterio entonces vigente. Esto abre una v\u00eda defensiva para aplicar en ejercicios posteriores deducciones hist\u00f3ricas no consignadas, siempre que exista soporte s\u00f3lido y trazabilidad.<\/p>\n<h3>Autoliquidaciones presentadas a partir del 24\/06\/2022<\/h3>\n<p>Aqu\u00ed el margen es menor: el contribuyente ya opera bajo el criterio restrictivo, por lo que, si la deducci\u00f3n no se consign\u00f3, en general habr\u00e1 que ir por la v\u00eda ordinaria de rectificaci\u00f3n de la autoliquidaci\u00f3n dentro de plazo, sin poder ampararse en la confianza leg\u00edtima.<\/p>\n<p>Para convertir la doctrina en una estrategia ejecutable, hay dos relojes que no se pueden perder de vista:<\/p>\n<ol>\n<li><strong>Rectificaci\u00f3n de autoliquidaciones (v\u00eda ordinaria):<\/strong> cuando el escenario exige rectificar, el margen pr\u00e1ctico viene condicionado por el plazo general de prescripci\u00f3n de <strong>4 a\u00f1os<\/strong> para el ejercicio de derechos tributarios.<\/li>\n<li><strong>Plazo para aplicar deducciones pendientes (incluido art. 38):<\/strong> conforme al art. 39.1 LIS, las deducciones del Cap\u00edtulo IV del T\u00edtulo VI no aplicadas en el per\u00edodo de generaci\u00f3n pueden aplicarse en las liquidaciones de los per\u00edodos impositivos que concluyan en los <strong>15 a\u00f1os inmediatos y sucesivos.<\/strong> Dado que el art. 38 forma parte de ese Cap\u00edtulo IV, le aplica ese plazo de 15 a\u00f1os (con la excepci\u00f3n de la deducci\u00f3n por I+D+i del art. 35, cuyo plazo es 18 a\u00f1os).<\/li>\n<\/ol>\n<h2><strong>\u00a0<\/strong>\u00bfC\u00f3mo se traduce esto para el art\u00edculo 38 LIS?<\/h2>\n<p>El art. 38 suele fallar por \u201cmec\u00e1nica\u201d, no por falta de derecho. Existen tres escenarios t\u00edpicos:<\/p>\n<ol>\n<li>Hay un incremento real de plantilla media con discapacidad, pero no se captur\u00f3 en el cierre fiscal (dato incompleto o tard\u00edo de RR. HH.).<\/li>\n<li>Se identific\u00f3 el incremento, pero no se consign\u00f3 en la autoliquidaci\u00f3n por prudencia o por cierre bajo presi\u00f3n.<\/li>\n<li>Se consign\u00f3 parcialmente el incremento, pero qued\u00f3 una parte \u201cfuera\u201d por errores de c\u00e1lculo o por cambios en la informaci\u00f3n final.<\/li>\n<\/ol>\n<p>Si esos ejercicios est\u00e1n en el bloque <strong>pre-24\/06\/2022,<\/strong> la resoluci\u00f3n del TEAC refuerza una <strong>posici\u00f3n defensiva<\/strong> para recuperar la deducci\u00f3n en ejercicios posteriores (con un expediente bien armado). Si est\u00e1n en el <strong>bloque posterior,<\/strong> conviene asumir que habr\u00e1 que regularizar por la <strong>v\u00eda ordinaria<\/strong> (rectificaci\u00f3n en plazo) si se pretende activarla.<\/p>\n<h2>Checklist pr\u00e1ctico (orientado al art\u00edculo 38, pero aplicable al resto)<\/h2>\n<ul>\n<li>Mapear hist\u00f3rico de deducciones generadas vs. aplicadas.<\/li>\n<li><strong>Para el art\u00edculo 38:<\/strong> reconstruir, por ejercicio, plantilla media de trabajadores con discapacidad y variaciones respecto al ejercicio anterior.<\/li>\n<li>Cruzar con lo realmente consignado en IS y con los papeles de trabajo de cierre.<\/li>\n<li>Clasificar por fecha de presentaci\u00f3n (pre\/post 24\/06\/2022): no es solo \u201cejercicio 2021\/2022\u201d; lo determinante es cu\u00e1ndo se present\u00f3 la autoliquidaci\u00f3n (lo que, en t\u00e9rminos generales, te lleva al corte que marca el TEAC).<\/li>\n<li>Validar soporte y trazabilidad: con el soporte de RR. HH., localizar certificados\/documentaci\u00f3n de discapacidad, evidencia del v\u00ednculo laboral, c\u00e1lculo de plantilla media y conciliaci\u00f3n con reporting interno.<\/li>\n<li>Hoja de ruta de aplicaci\u00f3n y defensa.<\/li>\n<li>Priorizar ejercicios con mayor impacto y aquellos donde el soporte sea m\u00e1s robusto.<\/li>\n<li><strong>Preparar narrativa clara:<\/strong> por qu\u00e9 se gener\u00f3, por qu\u00e9 no se consign\u00f3 y por qu\u00e9 debe poder aplicarse ahora (si aplica el escenario de confianza leg\u00edtima).<\/li>\n<\/ul>\n<h2>Recomendaci\u00f3n final: revisar ahora, aplicar con orden<\/h2>\n<p>La combinaci\u00f3n de (1) el cambio de criterio de 2022 y (2) la unificaci\u00f3n del TEAC de 2025 hace que este sea un momento id\u00f3neo para revisar deducciones hist\u00f3ricas tambi\u00e9n en \u00e1mbitos \u201cno I+D+i\u201d, como el art. 38 LIS, donde <strong>muchas veces el problema no es t\u00e9cnico-jur\u00eddico, sino de coordinaci\u00f3n y consignaci\u00f3n.<\/strong><\/p>\n<p>Siguientes pasos:<\/p>\n<ol>\n<li><strong>Revisi\u00f3n<\/strong> express del hist\u00f3rico: identificar ejercicios con potencial deducci\u00f3n art. 38 no activada y clasificar pre\/post 24\/06\/2022.<\/li>\n<li><strong>Diagn\u00f3stico<\/strong> de soporte: calidad de evidencia y riesgos por ejercicio.<\/li>\n<li><strong>Plan de activaci\u00f3n\/defensa:<\/strong> calendario de aplicaci\u00f3n y, si procede, estrategia de rectificaci\u00f3n.<\/li>\n<\/ol>\n<p><strong>\u00bfHablamos?<\/strong><\/p>\n<\/div>\n<\/section>\n<section class=\"wp-block-related-tags wp-block layout--none-top layout--spacing-m-bottom bg--white\">\n<div class=\"wp-block-related-tags__container\">\n<p class=\"wp-block-related-tags__title fade-in\">\n                    More on this topic                <\/p>\n<div class=\"wp-component-tags wp-component-tags--pill wp-block-related-tags__tags row-load\">\n                            <a href=\"https:\/\/www.ayming.es\/recursos\/buscador-recursos\/?expertise=47\" class=\"wp-component-tags__tag\"><br \/>\n                Advisory &amp; Compliance Fiscal            <\/a>\n                        <\/div>\n<\/div>\n<\/section>\n<section class=\"wp-block-sharing-icons wp-block wp-block-sharing-icons--border-dividers layout--none-top layout--spacing-xxl-bottom bg--white\">\n<div class=\"wp-block-sharing-icons__container\">\n<div class=\"wp-block-sharing-icons__inner\">\n<p class=\"wp-block-sharing-icons__title fade-in\">\n                    Comparte                <\/p>\n<div class=\"wp-component-socials row-load wp-component-socials--default\">\n            <a href=\"http:\/\/x.com\/share?text=Art%C3%ADculo%2038%20LIS&amp;url=https:\/\/www.ayming.es\/recursos\/opinion-experta\/articulo-38-lis\/\" target=\"_blank\" rel=\"noreferrer noopener\" class=\"wp-component-socials__link\" title=\"Compartir en Twitter\">\n<p>                    <\/p><\/a>\n<p>            <a href=\"https:\/\/www.linkedin.com\/shareArticle?mini=true&amp;url=https:\/\/www.ayming.es\/recursos\/opinion-experta\/articulo-38-lis\/&amp;title=Art%C3%ADculo%2038%20LIS\" target=\"_blank\" rel=\"noreferrer noopener\" class=\"wp-component-socials__link\" title=\"Compartir en LinkedIn\"><\/a><\/p>\n<p>                    <\/p>\n<p>            <a href=\"http:\/\/www.facebook.com\/sharer.php?u=https:\/\/www.ayming.es\/recursos\/opinion-experta\/articulo-38-lis\/&amp;p%5Btitle%5D=Art%C3%ADculo%2038%20LIS\" target=\"_blank\" rel=\"noreferrer noopener\" class=\"wp-component-socials__link\" title=\"Compartir en Facebook\"><\/a><\/p>\n<p>                    <\/p>\n<p>            <a href=\"mailto:?subject=Art%C3%ADculo%2038%20LIS&amp;body=https:\/\/www.ayming.es\/recursos\/opinion-experta\/articulo-38-lis\/\" target=\"_blank\" rel=\"noreferrer noopener\" class=\"wp-component-socials__link\" title=\"Compartir por correo\"><\/a><\/p>\n<p>                    <\/p><\/div>\n<\/div>\n<\/div>\n<\/section>\n<section class=\"wp-block-form-block wp-block wp-block-form-block--no-box wp-block-form-block--no-box wp-block-form-block--include-header wp-block-form-block--left-align-header layout--spacing-xxl-top layout--spacing-xxl-bottom bg--dark-gradient wp-block-form-block--dark bg--dark\">\n<div class=\"wp-block-form-block__container\">\n<div class=\"wp-component-content wp-component-content--dark wp-block-form-block__content fade-in\">\n<div class=\"wp-component-content__inner\">\n<p class=\"wp-component-heading body wp-component-content__eyebrow\">\n    Contacta<\/p>\n<h2 class=\"wp-component-heading text--h2 wp-component-content__title\">\n    \u00bfTienes un proyecto en mente? <span class=\"highlight\">\u00a1Hablemos!<\/span><\/h2>\n<div class=\"wp-component-content__content wysiwyg wysiwyg--dark\">\n<p class=\"paragraph-xlarge\">Estamos preparados para ayudarte a convertir tus retos en oportunidades. Contacta con nosotros hoy mismo y habla con nuestros expertos.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"wp-block-form-block__box\">\n<div class=\"wp-component-form wp-component-form--no-box wp-block-form-block__form fade-in\">\n<div class=\"gf_browser_unknown gform_wrapper gform_legacy_markup_wrapper gform-theme--no-framework\" data-form-theme=\"legacy\" data-form-index=\"0\">\n<div class=\"gform_anchor\"><\/div>\n<div class=\"gf_invisible ginput_recaptchav3\" data-sitekey=\"6LeOxvArAAAAAAGqMKkCM4pcfOIOi2I_hPa2nbhE\" data-tabindex=\"0\"><\/div>\n<div class=\"gform-body gform_body\">\n<ul class=\"gform_fields left_label form_sublabel_below description_below validation_below\">\n<li class=\"gfield gfield--type-text gfield--input-type-text half gfield_contains_required field_sublabel_below gfield--no-description field_description_below field_validation_below gfield_visibility_visible\"><label class=\"gfield_label gform-field-label\" for=\"input_2_1\">Nombre<span class=\"gfield_required\"><span class=\"gfield_required gfield_required_asterisk\">*<\/span><\/span><\/label>\n<div class=\"ginput_container ginput_container_text\"><\/div>\n<\/li>\n<li class=\"gfield gfield--type-text gfield--input-type-text half gfield_contains_required field_sublabel_below gfield--no-description field_description_below field_validation_below gfield_visibility_visible\"><label class=\"gfield_label gform-field-label\" for=\"input_2_2\">Apellido<span class=\"gfield_required\"><span class=\"gfield_required gfield_required_asterisk\">*<\/span><\/span><\/label>\n<div class=\"ginput_container ginput_container_text\"><\/div>\n<\/li>\n<li class=\"gfield gfield--type-text gfield--input-type-text half gfield_contains_required field_sublabel_below gfield--no-description field_description_below field_validation_below gfield_visibility_visible\"><label class=\"gfield_label gform-field-label\" for=\"input_2_3\">Empresa<span class=\"gfield_required\"><span class=\"gfield_required gfield_required_asterisk\">*<\/span><\/span><\/label>\n<div class=\"ginput_container ginput_container_text\"><\/div>\n<\/li>\n<li class=\"gfield gfield--type-text gfield--input-type-text half gfield_contains_required field_sublabel_below gfield--no-description field_description_below field_validation_below gfield_visibility_visible\"><label class=\"gfield_label gform-field-label\" for=\"input_2_4\">Cargo<span class=\"gfield_required\"><span class=\"gfield_required gfield_required_asterisk\">*<\/span><\/span><\/label>\n<div class=\"ginput_container ginput_container_text\"><\/div>\n<\/li>\n<li class=\"gfield gfield--type-email gfield--input-type-email half gfield_contains_required field_sublabel_below gfield--no-description field_description_below field_validation_below gfield_visibility_visible\"><label class=\"gfield_label gform-field-label\" for=\"input_2_5\">Email empresa<span class=\"gfield_required\"><span class=\"gfield_required gfield_required_asterisk\">*<\/span><\/span><\/label>\n<div class=\"ginput_container ginput_container_email\"><\/div>\n<\/li>\n<li class=\"gfield gfield--type-phone gfield--input-type-phone half gfield_contains_required field_sublabel_below gfield--no-description field_description_below field_validation_below gfield_visibility_visible\"><label class=\"gfield_label gform-field-label\" for=\"input_2_6\">Tel\u00e9fono<span class=\"gfield_required\"><span class=\"gfield_required gfield_required_asterisk\">*<\/span><\/span><\/label>\n<div class=\"ginput_container ginput_container_phone\"><\/div>\n<\/li>\n<li class=\"gfield gfield--type-text gfield--input-type-text gfield--width-full half gfield_contains_required field_sublabel_below gfield--no-description field_description_below field_validation_below gfield_visibility_visible\"><label class=\"gfield_label gform-field-label\" for=\"input_2_18\">\u00bfCu\u00e1nto pagas de IBI actualmente? 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field_validation_below gfield_visibility_visible\"><label class=\"gfield_label gform-field-label\">optin<span class=\"gfield_required\"><span class=\"gfield_required gfield_required_asterisk\">*<\/span><\/span><\/label>\n<div class=\"ginput_container ginput_container_radio\">\n<ul class=\"gfield_radio\">\n<li class=\"gchoice gchoice_2_16_0\">\n<p>\t\t\t\t<label for=\"choice_2_16_0\" class=\"gform-field-label gform-field-label--type-inline\">Deseo recibir comunicaciones electr\u00f3nicas sobre servicios relacionados con Ayming (ayudas, eventos y cambios legislativos que puedan afectar a tu negocio)<\/label>\n\t\t\t<\/p><\/li>\n<li class=\"gchoice gchoice_2_16_1\">\n<p>\t\t\t\t<label for=\"choice_2_16_1\" class=\"gform-field-label gform-field-label--type-inline\">No quiero recibir este tipo de mensajes<\/label>\n\t\t\t<\/p><\/li>\n<\/ul>\n<\/div>\n<\/li>\n<li class=\"gfield gfield--type-hidden gfield--input-type-hidden gform_hidden field_sublabel_below gfield--no-description field_description_below field_validation_below gfield_visibility_visible\">\n<div class=\"ginput_container ginput_container_text\"><\/div>\n<\/li>\n<li class=\"gfield gfield--type-hidden gfield--input-type-hidden gform_hidden field_sublabel_below gfield--no-description field_description_below field_validation_below gfield_visibility_visible\">\n<div class=\"ginput_container ginput_container_text\"><\/div>\n<\/li>\n<li class=\"gfield gfield--type-hidden gfield--input-type-hidden gform_hidden field_sublabel_below gfield--no-description field_description_below field_validation_below gfield_visibility_visible\">\n<div class=\"ginput_container ginput_container_text\"><\/div>\n<\/li>\n<li class=\"gfield gfield--type-hidden gfield--input-type-hidden gform_hidden field_sublabel_below gfield--no-description field_description_below field_validation_below gfield_visibility_visible\">\n<div class=\"ginput_container ginput_container_text\"><\/div>\n<\/li>\n<li class=\"gfield gfield--type-hidden gfield--input-type-hidden gfield--width-full gform_hidden field_sublabel_below gfield--no-description field_description_below field_validation_below gfield_visibility_visible\">\n<div class=\"ginput_container ginput_container_text\"><\/div>\n<\/li>\n<\/ul>\n<\/div>\n<div class=\"gform-footer gform_footer left_label\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n<section class=\"wp-block-cards wp-block wp-block-cards--col-3 wp-block-cards--left-align-header js-wp-block-cards wp-block-cards--show-overflow wp-block-cards--auto-slides-per-view layout--spacing-xxl-top layout--spacing-xxl-bottom bg--gray\">\n<div class=\"wp-block-cards__container\">\n<div class=\"wp-component-content wp-block-cards__content fade-in\">\n<div class=\"wp-component-content__inner\">\n<p class=\"wp-component-heading body wp-component-content__eyebrow\">\n    Expertise<\/p>\n<h2 class=\"wp-component-heading text--h2 wp-component-content__title\">\n    How we can help you<\/h2>\n<div class=\"wp-component-content__content wysiwyg\">\n<p>Lorem ipsum dolor sit amet, consectetur adipiscing elit, sed do eiusmod tempor.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"wp-block-cards__swiper-container\">\n<div class=\"swiper wp-block-cards__swiper js-wp-block-cards-swiper\" data-slides-per-view-desktop=\"auto\" data-slides-per-view-tablet=\"auto\" data-slides-per-view-mobile=\"auto\">\n<div class=\"swiper-wrapper wp-block-cards__swiper-wrapper row-load\">\n<div class=\"swiper-slide wp-block-cards__slide\">\n<article class=\"wp-component-card wp-component-card--white wp-block-cards__card\">\n<div class=\"wp-component-card__content\">\n<h3 class=\"wp-component-card__title\">\n                Estrategia y optimizaci\u00f3n fiscal aduanera                            <\/h3>\n<div class=\"wp-component-card__button-wrapper\">\n                <a class=\"btn btn--primary wp-component-card__button\" href=\"https:\/\/www.ayming.es\/advisory-compliance-fiscal\/estrategia-optimizacion-fiscal-aduanera\/\">Leer m\u00e1s\n<p>            <\/p><\/a>            <\/div>\n<\/div>\n<\/article><\/div>\n<div class=\"swiper-slide wp-block-cards__slide\">\n<article class=\"wp-component-card wp-component-card--white wp-block-cards__card\">\n<div class=\"wp-component-card__content\">\n<h3 class=\"wp-component-card__title\">\n                Impuestos Medioambientales                            <\/h3>\n<div class=\"wp-component-card__button-wrapper\">\n                <a class=\"btn btn--primary wp-component-card__button\" href=\"https:\/\/www.ayming.es\/advisory-compliance-fiscal\/impuestos-medioambientales\/\">Leer m\u00e1s\n<p>            <\/p><\/a>            <\/div>\n<\/div>\n<\/article><\/div>\n<div class=\"swiper-slide wp-block-cards__slide\">\n<article class=\"wp-component-card wp-component-card--white wp-block-cards__card\">\n<div class=\"wp-component-card__content\">\n<h3 class=\"wp-component-card__title\">\n                Fiscalidad Internacional                            <\/h3>\n<div class=\"wp-component-card__button-wrapper\">\n                <a class=\"btn btn--primary wp-component-card__button\" href=\"https:\/\/www.ayming.es\/advisory-compliance-fiscal\/fiscalidad-internacional\/\">Leer m\u00e1s\n<p>            <\/p><\/a>            <\/div>\n<\/div>\n<\/article><\/div>\n<\/div>\n<div class=\"wp-block-cards__nav\">\n<div class=\"wp-block-cards__nav-arrow js-wp-block-cards-nav-prev\"><\/div>\n<div class=\"wp-block-cards__scrollbar js-wp-block-cards-scrollbar\"><\/div>\n<div class=\"wp-block-cards__nav-arrow js-wp-block-cards-nav-next\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n<section class=\"wp-block-newsletter-signup wp-block layout--spacing-xxl-top layout--spacing-xxl-bottom bg--gray\">\n<div class=\"wp-block-newsletter-signup__container\">\n<div class=\"wp-block-newsletter-signup__box row-load\">\n<div class=\"wp-block-newsletter-signup__content\">\n<h2 class=\"wp-component-heading text--h5 wp-block-newsletter-signup__heading\">\n    Recibe nuestros recursos directamente en tu email<\/h2>\n<div class=\"wp-block-newsletter-signup__description wysiwyg\">\n<p class=\"paragraph-large\">Principalmente, te informamos de normativa que afecta a tu negocio, ayudas que encajan con tu negocio, eventos que pensamos que te ser\u00e1n \u00fatiles y recursos para nutrir tus ideas.<\/p>\n<\/div>\n<\/div>\n<div class=\"wp-block-newsletter-signup__form-wrapper\">\n<p>                    <button type=\"submit\" class=\"btn btn--primary btn--dark wp-block-newsletter-signup__button\"><br \/>\n                        <span class=\"wp-block-newsletter-signup__button-text\"><br \/>\n                            Suscr\u00edbete                        <\/span><\/button><\/p>\n<p>                                <\/p><\/div>\n<\/div>\n<\/div>\n<\/section>\n<section class=\"wp-block-cards wp-block wp-block-cards--col-3 js-wp-block-cards wp-block-cards--show-overflow wp-block-cards--auto-slides-per-view layout--spacing-xxl-top layout--spacing-xxl-bottom bg--white\">\n<div class=\"wp-block-cards__container\">\n<div class=\"wp-component-content wp-block-cards__content fade-in\">\n<div class=\"wp-component-content__inner\">\n<h2 class=\"wp-component-heading text--h3 wp-component-content__title\">\n    Art\u00edculos relacionados<\/h2>\n<\/div>\n<div class=\"wp-component-content__buttons\">\n            <a class=\"btn btn--primary\" href=\"https:\/\/www.ayming.es\/recursos\/opinion-experta\/articulo-38-lis\/#\">Ver m\u00e1s recursos\n<p>            <\/p><\/a>        <\/div>\n<\/div>\n<div class=\"wp-block-cards__swiper-container\">\n<div class=\"swiper wp-block-cards__swiper js-wp-block-cards-swiper\" data-slides-per-view-desktop=\"auto\" data-slides-per-view-tablet=\"auto\" data-slides-per-view-mobile=\"auto\">\n<div class=\"swiper-wrapper wp-block-cards__swiper-wrapper row-load\">\n<div class=\"swiper-slide wp-block-cards__slide\">\n<article class=\"wp-component-card-insights js-card-link wp-component-card-insights--news_article wp-block-cards__card\">\n<div class=\"wp-component-card-insights__image-wrapper\">\n            <img decoding=\"async\" width=\"532\" height=\"532\" src=\"https:\/\/www.ayming.es\/wp-content\/uploads\/sites\/7\/2023\/06\/Imagen-web-I4T-532x532.png\" class=\"wp-component-card-insights__image news_article\" alt=\"innovate 4 tomorrow\" \/>                        <span class=\"wp-component-card-insights__arrow\">\n<p>                        <\/p><\/span>\n        <\/div>\n<div class=\"wp-component-card-insights__content\">\n                    <a href=\"https:\/\/www.ayming.es\/recursos\/articulos\/premios-i4t\/\" class=\"wp-component-card-insights__title\"><br \/>\n                Innovate4Tomorrow, los premios para proyectos y startups con impacto positivo            <\/a>\n<div class=\"wp-component-card-insights__meta\">\n<div class=\"wp-component-tags wp-component-tags--pill wp-component-content__tags\">\n                            <a href=\"https:\/\/www.ayming.es\/recursos\/buscador-recursos\/?expertise=30\" class=\"wp-component-tags__tag\"><br \/>\n                Innovaci\u00f3n            <\/a>\n                        <\/div>\n<p>                                        <a href=\"https:\/\/www.ayming.es\/recursos\/articulos\/\" class=\"wp-component-card-insights__type\"><br \/>\n                        Noticias\/Prensa                    <\/a><br \/>\n                                                    <span class=\"wp-component-card-insights__separator\"><\/span><\/p>\n<p class=\"wp-component-card-insights__date\">16 febrero, 2026<\/p>\n<\/div>\n<\/div>\n<\/article><\/div>\n<div class=\"swiper-slide wp-block-cards__slide\">\n<article class=\"wp-component-card-insights js-card-link wp-component-card-insights--news_article wp-block-cards__card\">\n<div class=\"wp-component-card-insights__image-wrapper\">\n            <img loading=\"lazy\" decoding=\"async\" width=\"532\" height=\"470\" src=\"https:\/\/www.ayming.es\/wp-content\/uploads\/sites\/7\/2025\/08\/exito-espacio-datos-532x470.jpg\" class=\"wp-component-card-insights__image news_article\" alt=\"\" \/>                        <span class=\"wp-component-card-insights__arrow\">\n<p>                        <\/p><\/span>\n        <\/div>\n<div class=\"wp-component-card-insights__content\">\n                    <a href=\"https:\/\/www.ayming.es\/recursos\/articulos\/exito-espacio-datos\/\" class=\"wp-component-card-insights__title\"><br \/>\n                Ayming logra un 90% de \u00e9xito en la convocatoria de Espacio de Datos y consolida su liderazgo en Innovaci\u00f3n tecnol\u00f3gica            <\/a>\n<div class=\"wp-component-card-insights__meta\">\n<div class=\"wp-component-tags wp-component-tags--pill wp-component-content__tags\">\n                            <a href=\"https:\/\/www.ayming.es\/recursos\/buscador-recursos\/?expertise=59\" class=\"wp-component-tags__tag\"><br \/>\n                Ayudas            <\/a>\n                        <\/div>\n<p>                                        <a href=\"https:\/\/www.ayming.es\/recursos\/articulos\/\" class=\"wp-component-card-insights__type\"><br \/>\n                        Noticias\/Prensa                    <\/a><br \/>\n                                                    <span class=\"wp-component-card-insights__separator\"><\/span><\/p>\n<p class=\"wp-component-card-insights__date\">4 junio, 2025<\/p>\n<\/div>\n<\/div>\n<\/article><\/div>\n<div class=\"swiper-slide wp-block-cards__slide\">\n<article class=\"wp-component-card-insights js-card-link wp-component-card-insights--news_article wp-block-cards__card\">\n<div class=\"wp-component-card-insights__image-wrapper\">\n            <img loading=\"lazy\" decoding=\"async\" width=\"532\" height=\"470\" src=\"https:\/\/www.ayming.es\/wp-content\/uploads\/sites\/7\/2025\/08\/plan-industrial-tecnologico-seguridad-defensa-532x470.jpg\" class=\"wp-component-card-insights__image news_article\" alt=\"\" \/>                        <span class=\"wp-component-card-insights__arrow\">\n<p>                        <\/p><\/span>\n        <\/div>\n<div class=\"wp-component-card-insights__content\">\n                    <a href=\"https:\/\/www.ayming.es\/recursos\/articulos\/plan-industrial-tecnologico-id-seguridad-defensa\/\" class=\"wp-component-card-insights__title\"><br \/>\n                Plan Industrial y Tecnol\u00f3gico para la Seguridad y la Defensa: Oportunidades para la Innovaci\u00f3n Empresarial            <\/a>\n<div class=\"wp-component-card-insights__meta\">\n<div class=\"wp-component-tags wp-component-tags--pill wp-component-content__tags\">\n                            <a href=\"https:\/\/www.ayming.es\/recursos\/buscador-recursos\/?expertise=30\" class=\"wp-component-tags__tag\"><br \/>\n                Innovaci\u00f3n            <\/a>\n                        <\/div>\n<p>                                        <a href=\"https:\/\/www.ayming.es\/recursos\/articulos\/\" class=\"wp-component-card-insights__type\"><br \/>\n                        Noticias\/Prensa                    <\/a><br \/>\n                                                    <span class=\"wp-component-card-insights__separator\"><\/span><\/p>\n<p class=\"wp-component-card-insights__date\">28 mayo, 2025<\/p>\n<\/div>\n<\/div>\n<\/article><\/div>\n<div class=\"swiper-slide wp-block-cards__slide\">\n<article class=\"wp-component-card-insights js-card-link wp-component-card-insights--news_article wp-block-cards__card\">\n<div class=\"wp-component-card-insights__image-wrapper\">\n            <img loading=\"lazy\" decoding=\"async\" width=\"532\" height=\"470\" src=\"https:\/\/www.ayming.es\/wp-content\/uploads\/sites\/7\/2025\/08\/plan-accion-industria-automocion-europea-532x470.jpg\" class=\"wp-component-card-insights__image news_article\" alt=\"\" \/>                        <span class=\"wp-component-card-insights__arrow\">\n<p>                        <\/p><\/span>\n        <\/div>\n<div class=\"wp-component-card-insights__content\">\n                    <a href=\"https:\/\/www.ayming.es\/recursos\/articulos\/plan-accion-industria-automocion-europea\/\" class=\"wp-component-card-insights__title\"><br \/>\n                El Plan de Acci\u00f3n para la Industria de la Automoci\u00f3n Europea: Oportunidades y Retos para las Empresas            <\/a>\n<div class=\"wp-component-card-insights__meta\">\n<div class=\"wp-component-tags wp-component-tags--pill wp-component-content__tags\">\n                            <a href=\"https:\/\/www.ayming.es\/recursos\/buscador-recursos\/?expertise=30\" class=\"wp-component-tags__tag\"><br \/>\n                Innovaci\u00f3n            <\/a>\n                        <\/div>\n<p>                                        <a href=\"https:\/\/www.ayming.es\/recursos\/articulos\/\" class=\"wp-component-card-insights__type\"><br \/>\n                        Noticias\/Prensa                    <\/a><br \/>\n                                                    <span class=\"wp-component-card-insights__separator\"><\/span><\/p>\n<p class=\"wp-component-card-insights__date\">13 mayo, 2025<\/p>\n<\/div>\n<\/div>\n<\/article><\/div>\n<div class=\"swiper-slide wp-block-cards__slide\">\n<article class=\"wp-component-card-insights js-card-link wp-component-card-insights--news_article wp-block-cards__card\">\n<div class=\"wp-component-card-insights__image-wrapper\">\n            <img loading=\"lazy\" decoding=\"async\" width=\"517\" height=\"470\" src=\"https:\/\/www.ayming.es\/wp-content\/uploads\/sites\/7\/2025\/08\/tsj-cataluna-y-teac-anulan-inspecciones-tributarias-iae-personas-no-administracion-e1748252953976.jpg\" class=\"wp-component-card-insights__image news_article\" alt=\"\" \/>                        <span class=\"wp-component-card-insights__arrow\">\n<p>                        <\/p><\/span>\n        <\/div>\n<div class=\"wp-component-card-insights__content\">\n                    <a href=\"https:\/\/www.ayming.es\/recursos\/articulos\/tsj-cataluna-y-teac-anulan-inspecciones-tributarias-iae-personas-no-administracion\/\" class=\"wp-component-card-insights__title\"><br \/>\n                El TSJ de Catalu\u00f1a y el TEAC anulan las inspecciones del IAE en las que han intervenido personas ajenas a la Administraci\u00f3n            <\/a>\n<div class=\"wp-component-card-insights__meta\">\n<div class=\"wp-component-tags wp-component-tags--pill wp-component-content__tags\">\n                            <a href=\"https:\/\/www.ayming.es\/recursos\/buscador-recursos\/?expertise=27\" class=\"wp-component-tags__tag\"><br \/>\n                Impuestos Locales            <\/a>\n                        <\/div>\n<p>                                        <a href=\"https:\/\/www.ayming.es\/recursos\/articulos\/\" class=\"wp-component-card-insights__type\"><br \/>\n                        Noticias\/Prensa                    <\/a><br \/>\n                                                    <span class=\"wp-component-card-insights__separator\"><\/span><\/p>\n<p class=\"wp-component-card-insights__date\">28 noviembre, 2024<\/p>\n<\/div>\n<\/div>\n<\/article><\/div>\n<\/div>\n<div class=\"wp-block-cards__nav\">\n<div class=\"wp-block-cards__nav-arrow js-wp-block-cards-nav-prev\"><\/div>\n<div class=\"wp-block-cards__scrollbar js-wp-block-cards-scrollbar\"><\/div>\n<div class=\"wp-block-cards__nav-arrow js-wp-block-cards-nav-next\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n<p>The post <a rel=\"nofollow\" href=\"https:\/\/www.ayming.es\/recursos\/opinion-experta\/articulo-38-lis\/\">Art\u00edculo 38 LIS<\/a> appeared first on <a rel=\"nofollow\" href=\"https:\/\/www.ayming.es\/\">Ayming Espa\u00f1a<\/a>.<\/p>","protected":false},"excerpt":{"rendered":"<p>Home Advisory &amp; Compliance Fiscal Art\u00edculo 38 LIS: recuperaci\u00f3n de deducciones por empleo con discapacidad tras el TEAC Autores Pedro Iglesias Manager de Advisory &amp; Compliance Fiscal Art\u00edculo 38 LIS: recuperaci\u00f3n de deducciones por empleo con discapacidad tras el TEAC \u00a0 Las deducciones \u201cno consignadas\u201d y aplicaci\u00f3n en ejercicios posteriores: el TEAC aclara el criterio [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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