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V2532-18 ·18 September 2018 ·consulta-vinculante Medium impact
Tax

Exemption from redundancy payments maintained if re-employment occurs more than three years after termination

A worker inquired when the three-year period begins for a termination of employment to be considered real and effective. The Tax Agency responded that the presumption that no actual termination has occurred only applies if services are resumed with the same company or an affiliated entity within that period.

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Lifecycle

2018-09-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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