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V1360-18 ·24 May 2018 ·consulta-vinculante Medium impact
Tax

Limits on wage attachment apply to the sum of monthly salary and extraordinary payments

A query was raised regarding how the attachment of wages should be executed when extraordinary payments exist or are prorated. The DGT ruled that the limits on attachment apply to the total of the accumulated monthly earnings.

In 6 key points

How it affects those involved

This ruling clarifies the calculation method for wage attachments, ensuring that extraordinary payments are included in the total monthly amount subject to legal limits.

Lifecycle

2018-05-24PublishedPublished 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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