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A company sought clarification on whether an exemption from redundancy pay remains valid after rehiring a worker shortly after their dismissal. The Directorate-General for Taxes (DGT) ruled that rehiring within less than three years creates a presumption that there was no real and effective termination of the employment relationship.
Cuestión planteada Tratamiento fiscal por el IRPF de la indemnización por despido en el supuesto planteado. Retenciones a cuenta del IRPF.
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 el trabajador vuelve a prestar servicios a la misma empresa o a una vinculada en los tres años siguientes al despido. Si no se acredita la desvinculación efectiva, el trabajador debe incluir la indemnización en su declaración de IRPF. En cuanto a las retenciones, no procede retener la indemnización al pagarla, salvo que en ese momento ya se derive que no hubo desvinculación.
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