Skip to content
V0252-18 ·2 February 2018 ·consulta-vinculante Medium impact
Tax

Seizures must be processed in order of seniority, respecting salary non-seizability limits

A query was raised regarding how salary seizure limits apply when a tax seizure and an alimony enforcement order coincide. The Directorate General for Labor (DGT) ruled that the payer must first satisfy the oldest seizure and, once completed, proceed with the next, while always adhering to legal non-seizability limits.

In 6 key points

How it affects those involved

This ruling clarifies the priority of claims for employers and ensures that legal protections for minimum wage levels are maintained during multiple enforcement actions.

Lifecycle

2018-02-02PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact