Loss of exemption from compensation received for dismissal or dismissal

Regulations: Art. 73.1 Regulation Personal Income Tax

When, after the application of the exemption from compensation for dismissal or dismissal of the worker, the right to it is lost, the corresponding complementary self-assessment must be submitted.

The loss of the right to exemption will occur in the event that, within three years following the dismissal or dismissal of the worker, the worker returns to provide services to the same company or to another company linked to it.

See, within Chapter 2, the requirements established for the exemption from compensation for dismissal or dismissal of worker .

The complementary self-assessment, including late payment interest, must be submitted between the date on which the worker returns to provide services and the end of the regulatory declaration period corresponding to the tax period in which said circumstance occurs.

Note: If the complementary declaration responds to this circumstance, the taxpayer must mark with an "X" the box [120] of the "Complementary declaration" section of the declaration.