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V2455-19 ·13 September 2019 ·consulta-vinculante Medium impact
Tax

Attachment of earnings applies to the sum of monthly salary and extraordinary payments

A query was raised regarding how the attachment of earnings should be carried out when there are non-pro-rated extraordinary payments. The DGT ruled that the attachment limits apply to the total of the accumulated monthly earnings.

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2019-09-13PublishedPublished 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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