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V1610-25 ·15 September 2025 ·consulta-vinculante Medium impact
Tax

Dismissal indemnity exemption may be lost if rehired in same or linked company within three years

A worker asked whether applying for vacancies through an employment agency after a collective dismissal affects the exemption of their dismissal indemnity. The DGT explains that rehiring in the same or a linked company within three years creates a presumption of no real disengagement.

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2025-09-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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