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V2922-17 ·14 November 2017 ·consulta-vinculante Medium impact
Tax

Copyright royalties are deemed wages and must be aggregated to apply attachment limits

An intellectual property management entity inquired about applying attachment limits when payments to authors are made on an annual, semi-annual, or quarterly basis. The Directorate-General for Legal Services (DGT) ruled that these amounts are considered wages and must be aggregated to deduct the non-attachable portion only once.

In 6 key points

How it affects those involved

This ruling clarifies that periodic copyright payments are treated as salary for the purposes of calculating the legal limits on debt attachment, preventing multiple deductions of the non-attachable minimum.

Lifecycle

2017-11-14PublishedPublished 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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