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V0579-23 ·10 March 2023 ·consulta-vinculante Medium impact
Tax

Exemption from redundancy pay may be lost if the employee returns within three years

A company enquired whether an employee's reinstatement via business subrogation following a dismissal would affect their exemption from redundancy pay. The DGT indicates that reinstatement within less than three years creates a presumption that no genuine termination of employment occurred.

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2023-03-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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