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V0912-26 ·24 April 2026 ·consulta-vinculante Medium impact
Tax

New hiring within three years after dismissal presumes no real separation

A worker consulted whether her dismissal indemnity exemption remained after being rehired by the same company shortly afterwards. The DGT states that rehiring within three years creates the presumption of no real and effective separation.

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2026-04-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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