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A query was raised regarding the status of tax exemptions on dismissal compensation if an employee is rehired shortly after. The DGT explains that new recruitment creates a presumption that no real termination of employment occurred, which could require the employee to pay tax on said compensation.
Question posed: In the event of re-hiring, the impact on withholdings regarding the dismissal compensation initially exempt and the temporal imputation of said compensation by the worker.
If the worker resumes providing services to the same company or to an affiliated company within the three years following the dismissal, it is presumed that there was no real and effective severance. This presumption allows for evidence to the contrary to maintain the exemption. The new hiring does not alter the withholdings already applied if the compensation was exempt at the time of payment. If the exemption is lost, the worker must file supplementary tax returns for each tax period in which the compensation was due.
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