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V2781-23 10 October 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · indemnización por despido

Exemption from redundancy pay is conditional upon real and effective severance from the company

A worker inquired whether they would retain their exemption from redundancy pay if hired by a company collaborating with their former bank. The DGT ruled that the exemption requires real and effective severance, regardless of whether a presumption of affiliation applies.

The question raised

Tax treatment under Personal Income Tax (IRPF) of severance pay in the event of being hired by a company affiliated through a collaborative relationship with the entity that dismissed the worker.

The DGT's ruling

The exemption of severance pay is conditional upon the real and effective severance of the worker's relationship with the company. Even if the new hiring is within an independent entity and the presumption of affiliation for three years does not apply, the exemption remains subject to the severance being real and effective. The accreditation of this fact is a matter of fact assessable by the Administration through any means of evidence.

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