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V0375-18 ·14 February 2018 ·consulta-vinculante Medium impact
Tax

Income from intellectual property rights is classified as wages and subject to salary attachment limits

A query was raised regarding whether salary attachment limits apply to intellectual property rights. The Directorate-General for Legal Services (DGT) ruled that the income or proceeds from these rights are considered wages and are therefore subject to the limits set out in the Civil Procedure Law (LEC).

In 6 key points

How it affects those involved

This ruling clarifies that income derived from intellectual property is treated as employment income for the purposes of debt enforcement, meaning it cannot be fully seized and is protected by statutory minimum wage thresholds.

Lifecycle

2018-02-14PublishedPublished 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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