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A worker enquired whether their exemption from redundancy pay remained valid after receiving a re-employment offer from the same company. The Directorate-General for Traffic (DGT) explains that there is a presumption that no real termination of employment occurred if the new contract is signed within three years of the dismissal.
Question posed: Tax treatment under Personal Income Tax (IRPF) of severance pay, in the event of being hired by the company that dismissed them.
The exemption of severance pay requires a real and effective severance of the worker's relationship with the company. It is presumed that such severance does not exist if the worker provides services again to the same company or to an affiliated company within the three years following the dismissal. This presumption admits evidence to the contrary, whereby the taxpayer may prove that the new relationship does not nullify the previous severance.
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