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A worker inquired whether their severance pay would retain its Income Tax (IRPF) exemption after being rehired via a commercial contract by the same company shortly after dismissal. The Directorate General for Taxes (DGT) indicates that re-engagement within less than three years creates a presumption that no genuine termination of the employment relationship occurred.
Cuestión planteada Tratamiento fiscal por el IRPF de la indemnización por despido en el supuesto de prestar servicios a la empresa que le despidió. Existencia de desvinculación real y efectiva del trabajador con la empresa.
La exención de la indemnización por despido requiere una desvinculación real y efectiva del trabajador con la empresa. Se presume que no existe dicha desvinculación si, en los tres años siguientes al despido, el trabajador vuelve a prestar servicios a la misma empresa o a una vinculada, sea mediante relación laboral o actividad profesional. Esta presunción admite prueba en contrario para demostrar que la nueva relación no anula la desvinculación original.
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