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V1064-25 ·25 June 2025 ·consulta-vinculante Medium impact
Tax

Dismissal compensation exemption may be lost if working again in same or linked company

The consultant asks whether dismissal compensation exemption remains if hired by a company in the same group. The DGT responds that there is a presumption of no real and effective disengagement if services are provided again to the same company or a linked one within three years.

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2025-06-25PublishedPublished 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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