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V0447-21 ·3 March 2021 ·consulta-vinculante Medium impact
Tax

Limits on attachability apply to monthly salary and the pro-rated portion of extraordinary payments

A query was raised regarding how to apply attachment limits on salaries and pensions when extraordinary payments are pro-rated, and how to proceed when multiple attachments occur simultaneously. The DGT clarifies that the limits set by the Civil Procedure Law (LEC) apply to the sum of the salary and the pro-rated portion, and that the payer must prioritise the oldest attachment.

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2021-03-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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