Skip to content
V2332-17 ·14 September 2017 ·consulta-vinculante Medium impact
Tax

Rehiring in less than three years following a dismissal may invalidate the exemption of the severance pay

A worker inquired whether returning to work for the same company after receiving tax-exempt severance pay affected said exemption. The DGT indicates that rehiring in less than three years creates a presumption that there was no real and effective severance of the employment relationship.

In 5 key points

Lifecycle

2017-09-14PublishedPublished 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