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V1560-26 15 June 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Analysis pending
IRPF · indemnización por despido

Exemption from redundancy pay is calculated based on actual years of service to the employer

A worker inquired whether they could combine seniority from two different companies to calculate the tax exemption on their redundancy pay. The Directorate General for Taxes (DGT) ruled that the exemption is based on actual years of service and that, in the event of a business succession, the time worked for both the previous and the new employer must be taken into account.

Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.

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