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A query was raised regarding whether two attachments can be applied to the same salary once the non-seizable portion has been determined. The Directorate-General for Taxes (DGT) responds that there is no impediment to a second attachment, provided that after applying the legal scale for the first attachment, a surplus amount remains that is subject to attachment.
This ruling clarifies that multiple garnishments can be applied sequentially to a single salary, provided the statutory non-seizable minimum is respected after each application.
The tax team reviews your specific situation.
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