Skip to content
V3104-19 ·5 November 2019 ·consulta-vinculante Medium impact
Tax

Seizure limits apply to the sum of monthly salary and extraordinary payments received

A query was raised regarding how to apply seizure limits to salary when non-prorated extraordinary payments are involved. The DGT ruled that these limits must be applied to the total accumulated monthly earnings.

In 5 key points

How it affects those involved

This clarification ensures that the total amount of monthly income, including extra payments, is subject to the legal thresholds for attachment, preventing evasion of seizure limits through non-prorated payments.

Lifecycle

2019-11-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact