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V2788-23 ·16 October 2023 ·consulta-vinculante Medium impact
Tax

Minimum wage is entirely exempt from seizure, regardless of working hours

A query was raised regarding how the seizure exemption limit for the national minimum wage (SMI) should be applied to wage and salary attachments. The Directorate-General for Labour (DGT) clarifies that the SMI is fully exempt from seizure, irrespective of whether the employee works full-time or part-time.

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2023-10-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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