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A query was raised regarding whether income from copyright should be subject to wage attachment limits. The Directorate General for Tax Administration (DGT) ruled that such income is considered wages, and therefore the attachment limits set out in Article 607 of the Civil Procedure Law (LEC) must apply.
This ruling clarifies that income derived from intellectual property is subject to the same legal protections and attachment limits as standard employment wages, preventing full seizure of such funds in debt enforcement proceedings.
The tax team reviews your specific situation.
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