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V1526-22 ·27 June 2022 ·consulta-vinculante Medium impact
Tax

New binding ruling on non-seizability limits for wages and pensions during months with extraordinary payments

The inquiry concerns the application of seizure limits on wages and pensions when extraordinary payments are received. The DGT has announced that, following a TEAC ruling, the non-seizability limit varies depending on whether the payment is received in full or is pro-rated.

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2022-06-27PublishedPublished 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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