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V0561-26 ·10 March 2026 ·consulta-vinculante Medium impact
Tax

Dismissal payout may lose exemption if rehired by same company within three years

A worker asked whether they had to pay tax on a dismissal payout after being rehired by the same company two years later. The DGT explains that rehiring within less than three years creates the presumption of no genuine termination, which could nullify the exemption.

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2026-03-10PublishedPublished 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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