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V2031-16 ·11 May 2016 ·consulta-vinculante Medium impact
Tax

Output VAT is subject to attachment and is not protected by the non-seizability limits of the Civil Procedure Law

The applicant asks whether output VAT amounts are subject to the non-seizability limits applicable to wages. The Directorate-General for Tax responded that, as these amounts do not constitute tax debt and are freely disposable, they are subject to attachment, and that the limits set by the Civil Procedure Law (LEC) only apply to payments with the character of a salary.

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2016-05-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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