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V3211-18 ·18 December 2018 ·consulta-vinculante Medium impact
Tax

Limits on wage attachment apply to the sum of monthly salary and extraordinary payments (or their pro-rated portion)

The inquirer asks how the attachment of wages should be executed when extraordinary payments exist or when they are pro-rated. The DGT rules that the limits on attachment apply to the total amount of accumulated monthly earnings.

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2018-12-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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