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V2588-22 ·21 December 2022 ·consulta-vinculante Medium impact
Tax

Limits on salary attachment apply to twice the monthly minimum wage if extra payments are received in full or pro-rated

The inquirer asks how to apply salary attachment limits when extra payments are involved or pro-rated. The DGT establishes that the non-attachable limit changes depending on whether the payment is received in a specific month or distributed across 12 monthly payslips.

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2022-12-21PublishedPublished 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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