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V3206-17 ·14 December 2017 ·consulta-vinculante Medium impact
Tax

Redundancy payments may lose tax exemption if the employee returns to the same company within three years

A worker inquired whether her redundancy payment was exempt from Income Tax after being rehired shortly after her dismissal. The DGT indicates that the exemption depends on whether there was a genuine severance of the employment relationship with the company.

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2017-12-14PublishedPublished 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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