2.9.1 Permanent staff

The declarant will record in this code the average number of permanent salaried staff under his/her charge in the year being declared. To calculate this figure, you must take into account the following criteria:

1. If there have been no changes in the workforce during the year, indicate here the semi-sum of the fixed assets at the beginning and end of the year.

2. If there have been movements, you must calculate the sum of the staff in each of the months of the year and divide by the total number of months it contains.

3. If there was a temporary regulation of employment or working hours, the personnel affected by this must be included as permanent personnel, but only in the proportion that corresponds to the fraction of the fiscal year or working hours actually worked.

When the average number of permanent salaried staff is not a whole number, it will be expressed with two decimal places.