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V0228-20 ·4 February 2020 ·consulta-vinculante Medium impact
Tax

Exemption from redundancy pay presumed invalid if services are provided to the company within three years

A worker enquired whether the exemption from their redundancy pay for objective dismissal would remain valid if they returned to provide services to the company as a professional. The Directorate-General for Tax (DGT) ruled that a lack of real severance is presumed if activity is provided within the following three years.

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2020-02-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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