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V2293-25 25 November 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · indemnización por despido

Rehiring within three years of dismissal presumed to lack effective separation

A former employee asked whether rehiring by her previous employer after three years of dismissal affected her exemption from compensation. The DGT states that effective separation is presumed absent if rehiring occurs within that period, though it acknowledges contrary evidence may be presented.

The question raised

Whether the fact that the taxpayer is rehired within three years following her dismissal would be considered as a lack of effective severance of the worker from the company for the purposes of enjoying the exemption provided in Article 7 e) of the LIRPF. Application of the 30% reduction provided in Article 18.2 of the LIRPF.

The DGT's ruling

The provision of services within the same company or an affiliated company within three years following dismissal creates a presumption that there was no real and effective severance. This presumption admits evidence to the contrary to prove that the severance did indeed occur and that the new relationship does not nullify it. If the compensation is not exempt for this reason, but the generation period exceeds two years, the 30% reduction provided in Article 18.2 of the LIRPF shall apply.

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