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V0246-21 ·12 February 2021 ·consulta-vinculante Medium impact
Tax

Salaries not exceeding the national minimum wage are exempt from attachment

The inquirer asks whether it is possible to garnish an annual net salary of less than €12,455.44. The Directorate General for Legal Services (DGT) rules that any salary that does not exceed the national minimum wage (SMI) is exempt from attachment.

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2021-02-12PublishedPublished 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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