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V2539-20 ·27 July 2020 ·consulta-vinculante Medium impact
Tax

Exemption from redundancy pay may be lost if the employee is rehired within three years

A company sought clarification on whether the tax exemption on redundancy pay remains valid if a dismissed employee is rehired two years later. The Directorate General for Taxes (DGT) ruled that rehiring within three years creates a presumption that no genuine termination of employment occurred, which could invalidate the exemption.

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2020-07-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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