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V2532-18 18 September 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · indemnización por despido

Exemption from redundancy payments maintained if re-employment occurs more than three years after termination

A worker inquired when the three-year period begins for a termination of employment to be considered real and effective. The Tax Agency responded that the presumption that no actual termination has occurred only applies if services are resumed with the same company or an affiliated entity within that period.

The question raised

Commencement date of the three-year period regarding the existence of actual and effective severance of the worker from the company.

The DGT's ruling

The exemption of severance pay requires the actual and effective severance of the worker's relationship with the company. It is presumed that such severance does not exist if, within the three years following the termination, the worker provides services again to the same company or to another linked company. If the new hiring occurs outside of that three-year period, the presumption of lack of severance would not apply.

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