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V3678-16 ·5 September 2016 ·consulta-vinculante Medium impact
Tax

Exemption from redundancy pay may be lost if services are resumed with the company within three years

A worker has enquired whether their redundancy pay remains exempt from Income Tax (IRPF) if they begin working as a freelancer for the same company following their dismissal. The Directorate General for Taxes (DGT) explains that a presumption of failure to sever ties exists if services are resumed with the company or an associated entity within the following three years.

In 6 key points

Lifecycle

2016-09-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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