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V2031-21 ·7 July 2021 ·consulta-vinculante Medium impact
Tax

Exemption from redundancy pay may be lost if the employee is rehired within three years

A worker inquired whether their exemption from redundancy pay remained valid after being rehired by the same company just a few months later. The DGT explains that rehiring within a three-year period creates a presumption that no genuine termination of the employment relationship occurred.

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2021-07-07PublishedPublished 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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