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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 80 results.
30% reduction can be applied to irregular income from mutual agreement
V5288-26
Dismissal indemnity exemption may be affected if re-employed in the company within three years
V1559-26
Dismissal compensation exemption may be lost if working again in the same or linked company
V1577-26
New hiring within three years after dismissal presumes no real separation
V0912-26
Dismissal payout may lose exemption if rehired by same company within three years
V0561-26
Rehiring within three years of dismissal presumed to lack effective separation
V2293-25
Dismissal indemnity exemption may be lost if rehired in same or linked company within three years
V1610-25
Dismissal compensation exemption may be lost if working again in same or linked company
V1064-25
Objective dismissal indemnity exempt up to unfair dismissal limit or €180,000
V0538-25
Companies with an employment relationship must record the severance provision and bear its temporary non-deductibility
V3001-23
Exemption from redundancy pay is conditional upon real and effective severance from the company
V2781-23
Separation and attachment of an annex must be taxed separately within the same deed
V2567-23
Severance pay for fixed-term project contracts is not exempt from Income Tax
V1504-23
Exemption from redundancy pay may be lost if the employee rejoins the company or an affiliate within three years
V1048-23
Exemption from redundancy pay may be lost if the employee returns within three years
V0579-23
Mutual agreement severance premium taxed as employment income without 30% reduction
V1337-22
Exemption from redundancy pay may be lost if the employee is rehired within three years
V2031-21
Compensations by mutual agreement are taxed as employment income and allow for a 30% reduction if imputed to a single period
V1978-21
The 30% reduction cannot be applied if severance payments are received in different tax years
V1871-21
Severance pay may not be exempt from Personal Income Tax (IRPF) if the employee provides services again to the company or an affiliated entity within three years
V1182-21
Rehiring an employee within three years may void dismissal compensation tax exemption
V3297-20
V3300-20
V2539-20
The 30% reduction for irregular income may apply even if the reduction for a generation period exceeding two years was previously used
V2532-20
No tax withholding should be applied to redundancy payments that were already exempt at the time of payment
V2400-20
Exemption from redundancy pay may be lost if re-employed by the same company within three years
V1907-20
Presumption of loss of dismissal compensation exemption upon re-employment within three years
V1580-20
Rehiring within three years creates a presumption of no real severance for indemnity exemption purposes
V1462-20
Exemption from redundancy pay depends on real and effective severance from the employer
V0762-20
Exemption from redundancy pay presumed invalid if employee returns to company within three years
V0740-20
Exemption from redundancy pay presumed invalid if services are provided to the company within three years
V0228-20
Compensations for mutual termination are taxed as employment income with a 30% reduction
V0091-20
Severance pay may qualify for the 30% tax reduction if legal requirements are met
V0077-20
Exemption from severance pay presumed lost if services are provided to the same company within three years
V3234-19
Voluntary severance pay is taxed in the tax year the employment relationship ends
V2543-19
Removal of a vessel from the non-customs warehousing regime may constitute an operation deemed an import
V0208-19
Severance pay loses tax exemption if employment resumes with a linked company within three years
V3045-18
Exemption from redundancy payments maintained if re-employment occurs more than three years after termination
V2532-18
Exemption from redundancy pay depends on real and effective severance from the former employer
V2293-18
Exemption from redundancy pay maintained if new employment occurs after three years
V2159-18
Severance pay exemption remains valid if reinstatement occurs more than three years after termination
V2124-18
Proof of severance to maintain dismissal exemption may be provided by any legally valid means
V1658-18
Special spin-off regime cannot be applied if segregated assets do not constitute a line of business
V1581-18
Severance pay exemption remains valid if subsequent activity does not involve returning to service for the company or related entities
V1233-18
Severance pay may lose tax exemption if a professional relationship with the company is maintained
V3291-17
Redundancy payments may lose tax exemption if the employee returns to the same company within three years
V3206-17
Exemption on redundancy pay may be lost if re-employed by the same company within three years
V3103-17
Termination of non-customs warehousing regime constitutes an operation deemed equivalent to an import
V2942-17
Rehiring in less than three years following a dismissal may invalidate the exemption of the severance pay
V2332-17
Severance pay may lose tax exemption if services are resumed with the same company within three years
V1539-17
Dismissal compensation exemption depends on real and effective worker disengagement
V1258-17
Rejoining a company within three years may invalidate dismissal compensation exemption
V0951-17
Severance payments from mutual agreement are taxable as employment income
V0937-17
Rehiring an employee within three years creates a presumption of no effective termination
V0745-17
30% irregularity reduction applicable to mutual agreement settlements
V4943-16
Mutual agreement settlements are taxed as employment income and may be eligible for tax reductions
V4946-16
The 30% reduction for irregular income may apply to mutual agreement settlements
V4944-16
Payments by mutual agreement are taxed as employment income and may qualify for irregularity reductions
V4949-16
Severance pay may lose tax exemption if re-employed by the same or related company
V4664-16
Exemption from redundancy pay may be lost if services are resumed with the company within three years
V3678-16
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