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V1610-25 15 September 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · indemnización por despido

Dismissal indemnity exemption may be lost if rehired in same or linked company within three years

A worker asked whether applying for vacancies through an employment agency after a collective dismissal affects the exemption of their dismissal indemnity. The DGT explains that rehiring in the same or a linked company within three years creates a presumption of no real disengagement.

The question raised

Existence of a real and effective severance of the taxpayer from the company for the purposes of enjoying the exemption provided in Article 7 e) of the Personal Income Tax Law in the event that they decide to apply for a vacancy in the future.

The DGT's ruling

The exemption of severance pay requires a real and effective severance of the worker's relationship with the company. It is presumed that no such severance exists if the worker provides services again to the same company or to an affiliated company within the three years following the dismissal. This presumption allows for rebuttal to prove that the new relationship does not nullify the original severance.

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