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V0106-14 ·20 January 2014 ·consulta-vinculante Medium impact
Tax

Severance pay may lose tax exemption if the employee is rehired by the same company within three years

A worker inquired whether severance pay received following unfair dismissal should be taxed upon being rehired shortly after. The DGT explains that rehiring within less than three years creates a presumption that no genuine termination of the employment relationship occurred.

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2014-01-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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