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V2371-24 ·20 November 2024 ·consulta-vinculante Medium impact
Tax

Minimum Vital Income is subject to seizure within the limits of Article 607 of the Civil Procedure Law

A query was raised regarding whether Minimum Vital Income is exempt from seizure in the event of a tax levy. The Directorate General of Taxes (DGT) ruled that, as there is no express declaration of absolute immunity from seizure, the general regime for the seizure of wages and pensions under the Civil Procedure Law applies.

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2024-11-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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