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The Audiencia Nacional validates the use of evidence to classify a dismissal as agreed. The consequence is direct: compensation is not exempt. We analyse the criteria that every company should be aware of before executing a dismissal.
Labour - M&A in insolvency
The Supreme Court confirms that the purchaser of a production unit in insolvency proceedings may be liable for the labour debts of workers whose contracts were terminated before the award. Art. 224 TRLC 2020 incurred in ultra vires by restricting this liability: it could not be done by means of a recast text.
A 2.63% interruption in the total employment relationship does not break the essential unity of the link. The Supreme Court recognises seniority since 1988 to an ADIF worker despite breaks of up to 9 months between temporary contracts.
The Audiencia Nacional (National Court) obliges the Contact Centre sector to compensate for public holidays coinciding with the weekly rest Saturday. Maximum period of 14 days and retroactive effect from the period not prescribed.
Taxation - Personal Income Tax
The Contentious Chamber analysed the case of a company that treated as exempt - in accordance with art. 7.e) LIRPF - the severance payments made to six workers. The TEAC concluded that the terminations were in fact agreements between the parties, which precluded the application of the exemption. The company appealed unsuccessfully
The key: determining whether the dismissal is forced or agreed. The Court of Appeal validated the circumstantial evidence method of art. 108 LGT by assessing a "precise and direct link according to the rules of human criteria". The evidence that tipped the balance: