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Real Severance: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 10 rulings · 2014–2026

Current position

The exemption for severance pay requires a real and effective severance of the worker. The non-existence of such severance is presumed if the worker provides services to the same company or to a related company within the three years following the termination. This presumption admits evidence to the contrary. If the exemption is lost, the taxpayer must file a supplementary Personal Income Tax (IRPF) return.

The DGT's position has remained constant since 2014. The criterion establishes the presumption of a lack of severance if services are provided to the same company or related companies during three years. Throughout the rulings, the doctrine has only specified the tax consequences of losing the exemption.

Analysis based on 10 of 10 rulings with a stated position. Updated 28 September 2026.

Rulings on this topic

10
V3948-15 10 Dec 2015

Rehiring within three years may void dismissal compensation tax exemption

SG de Impuestos sobre la Renta de las Personas Físicas
indemnización por despidoexencióndesvinculación realpresunciónautoliquidación complementaria LIRPF — Ley 35/2006 del IRPF art. 7.eRIRPF — RD 439/2007, Reglamento del IRPF art. 1
Affects CompanyExpat · Non-residentIndividual

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