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A query was raised regarding how to execute a wage garnishment when extraordinary payments are involved. The Directorate General for Legal Services (DGT) ruled that garnishment limits apply to the total amount received during the month, combining the ordinary salary and any extraordinary bonuses.
This ruling clarifies that the calculation for attachment limits must consider the full monthly income, preventing debtors from bypassing garnishment limits by spreading payments across extraordinary bonuses.
The tax team reviews your specific situation.
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