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V0169-19 ·25 January 2019 ·consulta-vinculante Medium impact
Tax

SMI seizure limits apply only to payments classified as salary

A query was raised regarding how to execute the seizure of funds received by a worker following their dismissal. The Directorate-General for Labour (DGT) ruled that the seizure limits applicable to the national minimum wage (SMI) only apply to amounts legally classified as salary.

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2019-01-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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