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V1508-19 ·21 June 2019 ·consulta-vinculante Medium impact
Tax

Limits on wage attachment apply to monthly amounts including the prorated portion of extra payments

A query was raised regarding how to apply attachment limits to salaries with prorated extraordinary payments and the implications of contract termination. The DGT clarifies that these limits apply to the ordinary monthly salary plus the prorated portion of extra payments.

In 6 key points

How it affects those involved

This clarification provides legal certainty for employers and creditors regarding the calculation of attachment limits when extraordinary payments are distributed monthly.

Lifecycle

2019-06-21PublishedPublished 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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