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V3103-17 ·29 November 2017 ·consulta-vinculante Medium impact
Tax

Exemption on redundancy pay may be lost if re-employed by the same company within three years

A worker inquired whether her redundancy pay remained tax-exempt after being rehired by the same company less than three years later. The DGT indicates that re-employment triggers a presumption that no genuine severance occurred, which could make the redundancy payment subject to taxation.

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2017-11-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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