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An employee inquires whether their collective redundancy severance pay will be exempt from IRPF if the new owner company offers them a new position. The DGT indicates that the exemption depends on the actual effective severance of the employment relationship.
Question posed: Tax treatment under IRPF of severance pay in the scenario presented
The exemption for severance pay is lost if the employee provides services again to the same company or an affiliated entity within the three years following termination. This situation creates a presumption that there was no real severance, although the employee may provide evidence to the contrary to maintain the exemption. If effective severance is not proven, the severance pay will be subject to taxation from the moment of dismissal.
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