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V3234-19 25 November 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · indemnización por despido

Exemption from severance pay presumed lost if services are provided to the same company within three years

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.

The question raised

Existence of a real and effective severance of the worker's relationship with the company for the purposes of considering the received severance pay exempt.

The DGT's ruling

The exemption of severance pay requires a real and effective severance of the worker's relationship with the company. It is presumed that no such severance exists if the worker provides services to the same company or to an affiliated company within the three years following the dismissal. This presumption allows for rebuttal by evidence to prove that the new relationship does not break the original severance. The type of contract (employment or commercial) is irrelevant for the application of this presumption.

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