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V3061-19 ·30 October 2019 ·consulta-vinculante Medium impact
Tax

Wages and salaries may be subject to attachment in excess of the national minimum wage

A query was raised regarding whether the wages of an individual receiving income from employment can be attached. The Directorate General for Taxes (DGT) responds that salaries are attachable assets, provided the non-attachability limits of the national minimum wage are respected.

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2019-10-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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