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V2093-14 ·31 July 2014 ·consulta-vinculante Medium impact
Tax

Exemption from redundancy pay is subject to the actual termination of the employment relationship

A query was raised regarding whether redundancy pay maintains its tax exemption if the employee is rehired by the same company shortly after. The DGT indicates that rehiring within less than three years creates a presumption that there was no real and effective termination of the employment relationship.

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2014-07-31PublishedPublished 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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