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The consultant asks whether their non-entitlement to dismissal compensation retains IRPF exemption after a new employment. The DGT states that exemption depends on a real and effective disengagement, which is presumed not to have occurred if services are provided again to the same company or a linked entity within three years.
Question raised: Existence of real and effective severance of the taxpayer from the company for the purposes of enjoying the exemption provided for in Article 7 e) of the Personal Income Tax Law.
To benefit from the exemption on severance pay, there must be a real and effective severance from the company. It is presumed that such severance does not exist if the worker provides services again to the same company or to a related company within the three years following the dismissal. This presumption allows for evidence to the contrary to demonstrate that the new relationship does not nullify the original severance.
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