Corporate Gifts as an Alternative Measure under the LGD
The LGD requires companies with 50 or more employees to reserve 2% of positions for people with disabilities. When you can't fill them, alternative measures are possible, one of which is purchasing from a Special Employment Centre (CEE). Here’s how to calculate, process, and integrate it with your existing gift campaign.
The 2% Reservation Quota: Who the LGD Applies To
The General Disability Law (Ley General de Discapacidad, Real Decreto Legislativo 1/2013, which consolidated the former LISMI) mandates that companies with 50 or more employees ensure at least 2% of their workforce are people with disabilities. The quota is based on the total workforce of the company, regardless of the number of work centres.
When direct hiring is not possible, the law provides an exceptional route: the company applies for a declaration of exceptionality and, once granted, complies through alternative measures. Purchasing goods or services from a Special Employment Centre is one such measure, allowing a gift campaign to count towards compliance.
Beyond compliance, there is real impact: behind the CEE is the effective labour inclusion of people with disabilities. It's the difference between meeting a requirement and telling a story your company can be proud of.
How Many Positions You Need and How Much to Allocate
Reserved positions are 2% of the total workforce: a company with 300 people reserves 6; one with 1,000 reserves 20. Deduct the employees with disabilities you already have, as alternative measures only cover unfilled positions.
Royal Decree 364/2005 sets the minimum expenditure based on that number. If the measure is a contract with a Special Employment Centre — for supply or services — or a labour enclave, the annual amount must be at least three times the annual IPREM for each unfilled position. If it's a donation, the minimum drops to one and a half times the annual IPREM. The annual IPREM amount is set by the State General Budget Law: check the current one before calculating.
Do the calculation before deciding: the minimum is multiplied by each unfilled position, so six positions via a contract with a Special Employment Centre total eighteen times the annual IPREM. Compare it with what you already allocate to the Christmas campaign or welcome packs; if the amount suffices, you meet the obligation with a purchase you were going to make anyway, and if not, it can be supplemented with another measure.
The Four Alternative Measures and Their Minimum Amount
| Alternative Measure | What It Involves | Minimum Annual Amount |
|---|---|---|
| Supply Contract with a CEE | Purchase of goods from a Special Employment Centre, or a self-employed person with a disability, necessary for the normal development of the company's activity | Three times the annual IPREM per unfilled position |
| Service Contract with a CEE | Provision of external services and accessories to the company's normal activity | Three times the annual IPREM (Spanish Public Income Indicator) per unfilled position |
| Labour enclave | A team from the Special Employment Centre is deployed to provide services at the company's premises | Three times the annual IPREM per unfilled position |
| Donation or sponsorship action | Monetary contribution to a foundation or public utility association dedicated to training, labour insertion or job creation for people with disabilities | One and a half times the annual IPREM per unfilled position |
Royal Decree 364/2005. All four require a prior declaration of exceptionality. Information updated in September 2026: this is not legal advice, confirm your case with your employment advisor.
The declaration of exceptionality, step by step
- The causes are specified. There are only two: either the public employment services cannot meet your offer due to a lack of interested applicants, or there are productive, organisational, technical or economic reasons that particularly hinder incorporation.
- The job offer comes first. For the first cause, you must have submitted the offer to the public employment service or a placement agency, and the management must have been unsuccessful. Without this prior step, there is no exceptionality through this route.
- Where to apply. To the competent public employment service: the regional one if the company is in a single community and the national one if it has centres in more than one, unless at least 85% of the workforce is based in one. The same resolution declares the exceptionality and approves the alternative measures you will apply.
- Two months and positive silence. The resolution period is two months from the application. If it passes without an express resolution, it is considered granted.
- Valid for three years. The declaration is valid for three years from the resolution, and compliance is accredited each year with the approved measures. Upon expiry, it must be reapplied for.
What invoice the CEE issues and how it is justified
The measure is materialised in a commercial or civil contract with the Special Employment Centre. For a gift campaign, this means, in practice, an order and an invoice: the CEE invoices your company for the supply of the products, with the campaign details behind it.
For the file, you keep three things: the resolution declaring the exceptionality and approving the measures, the contract or order with the Special Employment Centre, and the invoices for the financial year. The CEE itself submits an annual report to the public employment service detailing the actions taken and resources applied.
The application describes the measures you will apply and their amount, so it is advisable to detail the purchase as you will make it. Invoicing through a CEE changes who issues the invoice, not the tax treatment of the gift, which you can find in taxation of Christmas hampers. Your employment advisor validates the file's compliance.
How to Activate It in Your Campaign
- Let us know when preparing the proposal that you want to invoice the campaign through the Special Employment Centre.
- If you don't yet have the declaration of exceptionality, we provide the purchase details — products, amount, and schedule — for your advisor to include in the application.
- The campaign is invoiced from the CEE, and you receive a single invoice with full details, regardless of the number of destinations, for your records.
Which campaigns fit through this route
- Christmas hampers and gift boxes. Each employee chooses theirs on the portal and receives it at the office or their home: Christmas hampers and, with your brand, personalised Christmas hampers.
- Welcome packs. New hires are distributed throughout the year, so they add up without concentrating in December: employee welcome pack.
- Logoed merchandise and textiles. Production starts from 25 units, with the size and colour chosen by each person: corporate merchandise and personalised corporate textiles.
- Gifts to clients. These are included in the same supply contract as the rest of the campaign: Christmas gifts for clients.
- Multiple campaigns in the same year. The minimum set by the Royal Decree is annual, so Christmas, welcome packs and merchandise are included within the same contract with the CEE.
Frequently asked questions
Can Any Company Use This Route?
It is designed for companies obliged by the LGD (50+ employees) that have been granted the declaration of exceptionality. If you don't have it yet, we guide you through the process.
Do the Gift or Catalogue Change When Invoicing via CEE?
No. The catalogue, the portal, and the employee experience remain exactly the same; only the invoicing process changes.
What Documentation Do I Receive to Justify the Alternative Measure?
Invoices issued by the Special Employment Centre and the campaign details, which are the usual documentary basis for the alternative measures file. Your labour advisor can fit it into your specific case.
How much do I have to spend at a minimum for it to count?
Royal Decree 364/2005 sets the amount for each unfilled quota position: three times the annual IPREM (Spanish Public Income Indicator) if the measure is a supply or service contract with a Special Employment Centre, or a labour enclave; one and a half times the annual IPREM if it is a donation or sponsorship action. The annual IPREM amount is set by the General State Budget Law.
How long does the declaration of exceptionality take and how long does it last?
The resolution period is two months from the application, and if it passes without an express resolution, it is considered granted. The declaration is valid for three years from the resolution; upon expiry, it must be reapplied for.
Does any purchase qualify, or does it have to be specific?
The measure is a supply contract for goods necessary for the normal development of the company's activity, or for external and ancillary services. The application describes the purchase and its amount, and it is the administrative resolution that approves it, so it is advisable to detail it as it will be done and to consult with your labour advisor.
I already have employees with disabilities but don't reach 2%. Can I combine?
Yes. The quota is measured on the total workforce and alternative measures only cover the unfilled positions. If you are required to have six positions and have two filled, the minimum amount is calculated on the remaining four.
My company has fewer than 50 employees. Is it still relevant?
With fewer than 50 employees, there is no obligation, so there is no file or declaration of exceptionality to process. Billing the campaign through a Special Employment Centre is still possible, and the reason here is different: the same gift supports employment for people with disabilities.