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A company sought clarification on whether rehiring an employee dismissed in 2018, which occurred in 2020, affected the tax exemption of their severance pay. The Directorate-General for Taxes (DGT) indicates that rehiring within three years creates a presumption that no real termination of the employment relationship took place, which could require the worker to pay tax on said compensation.
Cuestión planteada Tratamiento fiscal por el IRPF de la indemnización por despido en el supuesto planteado. Obligaciones de la empresa. Retenciones a cuenta del IRPF.
La exención de la indemnización por despido requiere una real y efectiva desvinculación del trabajador. Si el empleado vuelve a prestar servicios a la misma empresa o a una vinculada en los tres años siguientes, se presume que no hubo desvinculación efectiva, salvo prueba en contrario. Si no se acredita la desvinculación, el trabajador debe incluir la indemnización en su declaración de IRPF. No procede practicar retención sobre la indemnización si en el momento del pago no se sabe que no hubo desvinculación.
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