9. Loss of exemption from compensation received for dismissal or dismissal

Regulations: Art. 73.1 Regulation PIT

Remember: In those cases where the situation that motivates the regularization affects tax periods prior to 2024, consult the practical manual corresponding to the aforementioned tax period.

When, after the application of the exemption from severance pay or compensation for termination of employment, the right to such payment is lost, the corresponding self-assessment must be submitted. amended return for the year 2025.

The right to exemption will be lost if, within three years following the dismissal or termination of the employee, he or she returns to provide services to the same company or to another company linked to the former.

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

Self-assessment amended return for the year 2025 It must be submitted between the date on which the worker returns to work and the end of the regulatory declaration period corresponding to the tax period in which this circumstance occurs.

This self-assessment will generate late payment interest which, where applicable, will be settled by the Administration.

Note: if the declaration amended return for the 2025 fiscal year If the taxpayer responds to this circumstance, they must mark the box with an "X". [120] from the section "Corrective self-assessment"of the statement.