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A worker inquired whether their exemption from severance pay remained valid after receiving a commercial contract offer from the same company. The Directorate-General for Traffic (DGT) ruled that a real severance of the employment relationship is presumed not to have occurred if services are provided to the company or an affiliated entity within three years following the dismissal.
Cuestión planteada Existencia de desvinculación real y efectiva del trabajador con la empresa a efectos de considerar exenta la indemnización recibida.
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 presta servicios a la misma empresa o a una vinculada en los tres años siguientes al despido. Esta presunción admite prueba en contrario para acreditar que la nueva relación no rompe la desvinculación original. El tipo de contrato (laboral o mercantil) es indiferente para la aplicación de esta presunción.
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