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V0014-15 ·7 January 2015 ·consulta-vinculante Medium impact
Tax

Rehiring an employee within three years may invalidate dismissal compensation tax exemption

A query was raised regarding the status of tax exemptions on dismissal compensation if an employee is rehired shortly after. The DGT explains that new recruitment creates a presumption that no real termination of employment occurred, which could require the employee to pay tax on said compensation.

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2015-01-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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