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V1658-18 12 June 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · indemnización por despido

Proof of severance to maintain dismissal exemption may be provided by any legally valid means

The inquirer asks how to demonstrate a genuine severance from a company following a dismissal to avoid losing the exemption from paying compensation. The DGT rules that severance is a matter of fact that can be proven using any legally valid means of evidence.

The question raised

Cuestión planteada Acreditación de la desvinculación con la empresa que le despidió al objeto de no perder el disfrute de la exención.

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