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The applicant inquired about how salary attachment limits apply when extra payments are prorated within the monthly payslip. Although the DGT dismissed the consultation because it was submitted during a collection procedure, it provided an informative clarification regarding the applicable criteria.
This clarification confirms that attachment limits must be calculated based on the total monthly amount received, ensuring that prorated extra payments are included in the calculation of the disposable income subject to seizure.
The tax team reviews your specific situation.
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