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La consultante pregunta si su indemnización por despido improcedente mantiene la exención del IRPF tras una nueva contratación. La DGT explica que la exención depende de una desvinculación real y efectiva, la cual se presume inexistente si se vuelve a prestar servicios a la misma empresa o a una vinculada en los tres años siguientes.
The fiscal team reviews your specific situation.
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