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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A worker inquired whether her collective redundancy payment would be exempt from Income Tax (IRPF) if, following her dismissal, she provided services to a self-employed individual working for her former company. The Directorate General for Taxes (DGT) ruled that the exemption requires real and effective severance, regardless of whether the presumption of connection applies.
The tax team reviews your specific situation.
Partner-attended · reply within 24 business hours
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