Doctrine by topic · DGT Observatory

Presumption of Disconnection: 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 15 rulings · 2014–2026

Current position

The exemption of severance pay requires the real and effective disconnection of the worker from the company. The non-existence of disconnection is presumed if the worker provides services to the same company or to a related company in the three years following the dismissal. This presumption allows for evidence to the contrary to demonstrate that the disconnection was real and that the new activity does not invalidate it. The nature of the new contract, whether employment-based or commercial, is irrelevant for the application of this presumption.

The DGT's position has remained constant over time, maintaining the requirement of real and effective disconnection. Throughout the rulings, it has been specified that the presumption of lack of disconnection applies regardless of the nature of the new contract. The criterion has been reinforced through the reiteration of the possibility of providing evidence to the contrary.

Turning points

  1. V3234-19

    Clarifies that the type of contract, whether employment-based or commercial, is irrelevant for the application of the presumption of lack of disconnection.

Analysis based on 15 of 15 rulings with a stated position. Updated 26 September 2026.

Rulings on this topic

15
V2293-25 25 Nov 2025

Rehiring within three years of dismissal presumed to lack effective separation

SG de Impuestos sobre la Renta de las Personas Físicas
indemnización por despidodesvinculación efectivapresunción de desvinculaciónperiodo de generaciónreducción del 30% LIRPF — Ley 35/2006 del IRPF art. 7.eLIRPF — Ley 35/2006 del IRPF art. 18.2
Affects CompanyExpat · Non-residentIndividual

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