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V0765-19 ·9 April 2019 ·consulta-vinculante Medium impact
Tax

Severance pay is not classified as wages and is not subject to LEC attachment limits

A consultant inquired about the procedure for attaching funds received by a worker following their dismissal. The DGT ruled that severance payments do not constitute wages and, therefore, are not subject to the attachment limits applicable to the national minimum wage.

In 6 key points

How it affects those involved

This ruling clarifies that severance pay can be fully attached by creditors, as it falls outside the legal protections and limits applied to regular salary payments.

Lifecycle

2019-04-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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