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V2304-22 ·2 November 2022 ·consulta-vinculante Medium impact
Tax

Unseizability limits for wages and pensions during extraordinary payment months

A query was raised regarding how to apply unseizability limits for wages and pensions when extraordinary payments are received. The DGT establishes that the unseizability limit shall be twice the monthly SMI if the payment is received in full, or the prorated annual SMI if the payment is prorated.

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2022-11-02PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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