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V2293-18 ·7 August 2018 ·consulta-vinculante Medium impact
Tax

Exemption from redundancy pay depends on real and effective severance from the former employer

A query was raised regarding whether redundancy pay remains exempt if an individual is hired by a consultancy firm providing services to their former employer. The Directorate-General for Taxes (DGT) ruled that the exemption requires a real and effective severance, regardless of whether the presumption of affiliation applies.

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2018-08-07PublishedPublished 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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