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A self-employed entrepreneur inquired whether the limits on the attachment of salaries and pensions apply to their income following an enforcement action by the Tax Agency (AEAT). The Directorate General for Taxes (DGT) confirmed that the rules regarding non-attachability and the attachment scales set out in the Civil Procedure Law also apply to income derived from professional and self-employed activities.
The tax team reviews your specific situation.
Partner-attended · reply within 24 business hours
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