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MEDIUM
FISCAL

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

V1064-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1064-25
Published
25 Jun 2025

Summary

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.

In 6 key points

Lifecycle

2025-06-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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