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A worker asked whether they had to pay tax on a dismissal payout after being rehired by the same company two years later. The DGT explains that rehiring within less than three years creates the presumption of no genuine termination, which could nullify the exemption.
Cuestión planteada Si debería tributar por la indemnización percibida en 2023. En caso afirmativo, plazo de presentación de la autoliquidación complementaria, casillas en las que debiese incluir los ingresos recibidos y posibilidad de acogerse a alguna otra exención o reducción.
La exención de la indemnización por despido requiere una real y efectiva desvinculación del trabajador con la empresa. Si el trabajador vuelve a prestar servicios a la misma empresa o a una vinculada dentro de los tres años siguientes al despido, se presume que no hubo desvinculación, salvo prueba en contrario. Si la exención se pierde y la indemnización tiene un periodo de generación superior a dos años, se podrá aplicar la reducción del 30% prevista en el artículo 18.2 de la LIRPF. La pérdida de la exención obliga a presentar una autoliquidación complementaria con intereses de demora.
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