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A query was raised regarding whether income derived from copyright is subject to the attachment limits applicable to wages. The Directorate General for Tax Administration (DGT) ruled that proceeds from intellectual property are considered wages and, therefore, are subject to the attachment scale set out in the Civil Procedure Law.
This ruling clarifies that income from intellectual property is treated as salary for the purposes of debt enforcement, meaning a portion of it is protected from seizure according to statutory limits.
The tax team reviews your specific situation.
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