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V1342-26 ·3 June 2026 ·consulta-vinculante Medium impact
FISCAL

Exemption from dismissal payment applies only to years of actual service

The query asks whether dismissal compensation exemption includes contractual recognition of service or only years worked at the current company. The tax authority responds that the exemption covers only the actual years of service rendered to the employer carrying out the dismissal.

In 6 key points

How it affects those involved

The exemption applies exclusively to the actual service period worked at the company terminating the employment, not to contractual recognition of service or past service periods.

Lifecycle

2026-06-03PublishedPublished 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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