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A worker sought to determine whether the tax exemption on their severance pay would be lost by continuing to represent the entity on pension scheme control committees. The Directorate-General for Taxes (DGT) ruled that, as the funds are not related entities, the presumption of a failure to decouple does not apply.
Question raised: Tax treatment under Personal Income Tax (IRPF) of the severance pay in the event of continuing to represent the company that dismissed him in the aforementioned bodies. Existence of a real and effective severance of the worker's relationship with the company.
The exemption of the compensation requires a real and effective severance of the worker's relationship with the company. It is presumed that no severance exists if the worker resumes providing services to the same company or to a related entity within the following three years. In this case, as the pension funds are not entities related to the financial institution, the maintenance of representation does not constitute resuming the provision of services to the company or to a related entity.
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