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V3045-18 ·28 November 2018 ·consulta-vinculante Medium impact
Tax

Severance pay loses tax exemption if employment resumes with a linked company within three years

A worker inquired whether her severance pay would remain exempt from Income Tax (IRPF) after receiving a job offer from a company within the same group that had dismissed her. The Directorate General for Taxes (DGT) indicates that the exemption requires a real and effective severance of the employment relationship with the company.

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2018-11-28PublishedPublished 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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