Doctrine by topic · DGT Observatory

Presumption: 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 14 rulings · 2014–2023

Current position

The exemption of severance pay requires a real and effective severance of the employment relationship. The non-existence of such severance is presumed if the worker provides services to the same company or a related company within the three years following the termination. This presumption admits 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. The criterion establishes the presumption of a lack of severance when services are provided to the same company or related companies within a period of three years. All analyzed rulings confirm this same legal framework without substantial variations.

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

Rulings on this topic

14
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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