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V1462-20 ·19 May 2020 ·consulta-vinculante Medium impact
Tax

Rehiring within three years creates a presumption of no real severance for indemnity exemption purposes

A query was raised regarding whether rehiring a worker within three years of their dismissal prevents the exemption from paying dismissal compensation. The Directorate-General for Traffic (DGT) indicates that this creates a presumption that no real severance occurred, although evidence to the contrary may be presented.

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2020-05-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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