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V0643-24 ·12 April 2024 ·consulta-vinculante Medium impact
Tax

Limits on the non-seizability of wages and pensions depend on the number of payments and whether they are pro-rated

A query was made regarding the correct procedure for wage and pension attachment withholdings. The DGT establishes that the non-seizability limit must be adjusted according to the number of annual payments, applying the criteria set out in the Workers' Statute.

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2024-04-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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