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A worker inquired whether returning to work for the same company after receiving tax-exempt severance pay affected said exemption. The DGT indicates that rehiring in less than three years creates a presumption that there was no real and effective severance of the employment relationship.
Question posed: Tax treatment under Personal Income Tax (IRPF) of severance pay in the event of providing services to the company that dismissed the worker. Existence of a real and effective severance of the worker's relationship with the company.
The exemption of severance pay for dismissal requires a real and effective severance of the worker's relationship with the company. It is presumed that such severance does not exist if the worker returns to provide services to the same company or a related entity within three years following the dismissal. This presumption admits evidence to the contrary to prove that the new relationship does not nullify the original severance.
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