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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.
Cuestión planteada Si el hecho de que se vuelva a contratar a la consultante, dentro de los tres años siguientes a su despido, se consideraría como que no ha habido efectiva desvinculación del trabajador con la empresa a efectos del disfrute de la exención prevista en el artículo 7 e) de la LIRPF. Aplicación de la reducción del 30% contemplada en el artículo 18.2 de la LIRPF.
La prestación de servicios en la misma empresa o vinculada dentro de los tres años siguientes al despido genera la presunción de que no hubo una real y efectiva desvinculación. Esta presunción admite prueba en contrario para acreditar que la desvinculación sí existió y que la nueva relación no la anula. Si la indemnización no es exenta por este motivo, pero el periodo de generación es superior a dos años, se aplicará la reducción del 30% del artículo 18.2 LIRPF.
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