Skip to content
V2293-25 ·25 November 2025 ·consulta-vinculante Medium impact
Tax

Rehiring within three years of dismissal presumed to lack effective separation

A former employee asked whether rehiring by her previous employer after three years of dismissal affected her exemption from compensation. The DGT states that effective separation is presumed absent if rehiring occurs within that period, though it acknowledges contrary evidence may be presented.

In 6 key points

Lifecycle

2025-11-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact