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V0538-25 ·28 March 2025 ·consulta-vinculante Low impact
Tax

Objective dismissal indemnity exempt up to unfair dismissal limit or €180,000

The consultant asks whether objective dismissal indemnity is exempt from IRPF and what happens if rehired by a subsidiary. The DGT responds that exemptions have specific limits and that rehiring within three years creates a presumption of no real termination.

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2025-03-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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