Doctrine by topic · DGT Observatory

Presumption of Non-Severance: DGT doctrinal evolution

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

← DGT Observatory

How the DGT's position has evolved

Settled doctrine High confidence 14 rulings · 2014–2026

Current position

The exemption of severance pay requires a real and effective severance of the worker's relationship with the company. A presumption of non-severance is established if the worker provides services to the same company or to a related company within the three years following the dismissal. This presumption is relative and allows for evidence to the contrary to demonstrate that the new relationship does not nullify the previous severance.

The DGT's position has remained constant since 2014. All analyzed rulings confirm the same criterion regarding the presumption of non-severance during the three-year period and the possibility of admitting evidence to the contrary.

Analysis based on 13 of 14 rulings with a stated position. Updated 26 September 2026.

Rulings on this topic

14
V0912-26 24 Apr 2026

New hiring within three years after dismissal presumes no real separation

SG de Impuestos sobre la Renta de las Personas Físicas
indemnización por despidoexencióndesvinculación real y efectivapresunción de no desvinculaciónempresas vinculadas LIRPF — Ley 35/2006 del IRPF art. 7.eRIRPF — RD 439/2007, Reglamento del IRPF art. 1
Affects CompanyExpat · Non-residentIndividual
V4664-16 3 Nov 2016

Severance pay may lose tax exemption if re-employed by the same or related company

SG de Impuestos sobre la Renta de las Personas Físicas
indemnización por despidoexencióndesvinculación real y efectivaempresas vinculadaspresunción de no desvinculación LIRPF — Ley 35/2006 del IRPF art. 7.eRIRPF — RD 439/2007, Reglamento del IRPF art. 1
Affects CompanyExpat · Non-residentIndividual

Apply this to your case

Beckham Law & impatriate taxationTalk to the team applying this doctrine daily.
IRPF Spain 2026 CalculatorEstimate the impact on your case in two minutes.
Talk to the tax teamWe check whether this criterion affects you and what it means in your situation.
Email
Contact