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V1182-21 ·29 April 2021 ·consulta-vinculante Medium impact
Tax

Severance pay may not be exempt from Personal Income Tax (IRPF) if the employee provides services again to the company or an affiliated entity within three years

An employee inquires whether their collective redundancy severance pay will be exempt from IRPF if the new owner company offers them a new position. The DGT indicates that the exemption depends on the actual effective severance of the employment relationship.

In 6 key points

Lifecycle

2021-04-29PublishedPublished 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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