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V1907-20 ·12 June 2020 ·consulta-vinculante Medium impact
Tax

Exemption from redundancy pay may be lost if re-employed by the same company within three years

A query was raised regarding whether a worker who received tax-exempt redundancy pay loses this benefit if rehired by the same company months later. The DGT has indicated that re-employment within less than three years creates a presumption that there was no real and effective termination of the employment relationship.

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Lifecycle

2020-06-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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