Skip to content
V1258-17 ·23 May 2017 ·consulta-vinculante Medium impact
Tax

Dismissal compensation exemption depends on real and effective worker disengagement

The consultant asks whether their collective dismissal compensation is exempt from IRPF after providing services to a new company linked to the previous group. The DGT responds that exemption requires real and effective disengagement, regardless of whether the presumption of linkage applies.

In 5 key points

How it affects those involved

Employers must ensure genuine and effective disengagement when transferring workers to linked entities to qualify for tax exemption on dismissal compensation.

Lifecycle

2017-05-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact