188.8.131.52. Exempt compensation for dismissal or dismissal of the worker
The enjoyment of this exemption is conditional on the worker's actual separation from the company.
It will be presumed, unless proven otherwise, that said separation does not occur when in the three years following the dismissal or termination the worker returns to provide services to the same company or to another company linked to it in the terms provided for in article 16 of the text. consolidated version of the Corporate Tax Law, provided that in the case in which the relationship is defined based on the partner-company relationship, the participation is equal to or greater than 25 percent, or 5 percent if it involves securities. traded on regulated securities markets defined in Title III of Directive 2004/39/EC.