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V0240-22 ·10 February 2022 ·consulta-vinculante Medium impact
Tax

All monthly earnings must be aggregated to apply salary attachment limits

The inquirer asks what amount should be attached when a supplementary settlement is below the National Minimum Wage (SMI), but the total sum with the ordinary salary exceeds that limit. The DGT rules that all monthly earnings must be aggregated to deduct the non-attachable portion only once.

In 6 key points

How it affects those involved

Employers must calculate salary attachments based on the total monthly remuneration rather than treating supplementary payments as separate entities, ensuring the non-attachable portion is applied correctly to the aggregate sum.

Lifecycle

2022-02-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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