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A query was raised regarding whether rehiring a worker within three years of their dismissal prevents the exemption from severance pay. The DGT explains that this creates a presumption that there was no real termination of the employment relationship, although evidence to the contrary may be presented.
Cuestión planteada Si el hecho de que se vuelva a contratar al trabajador, dentro de los tres años siguientes a su despido, se consideraría como que no ha habido efectiva desvinculación del trabajador con la empresa a efectos del disfrute de la exención prevista en el artículo 7 e) de la LIRPF. En el supuesto en el que se considere no se ha producido desvinculación efectiva, aplicación de la reducción del 40% contemplada en el artículo 18.2 de la LIRPF.
La recontratación en la misma empresa o vinculada dentro de los tres años siguientes al despido presume que no hubo una desvinculación real y efectiva. Esta presunción admite prueba en contrario para acreditar que la nueva relación no anula la desvinculación previa. Si la indemnización no es exenta por este motivo, pero tiene un periodo de generación superior a dos años, se aplicará la reducción del 40% del artículo 18.2 LIRPF.
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