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V0351-18 ·8 February 2018 ·consulta-vinculante Medium impact
Tax

LEC attachment percentages apply even if not expressly mentioned in the notification

The inquirer asks whether the attachment percentages set out in Article 607 of the Civil Procedure Law (LEC) apply even if the attachment notice does not explicitly state them. The DGT responds that the attachment of salaries and remuneration must be carried out in accordance with LEC regulations.

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2018-02-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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