Skip to content
V3255-20 ·30 October 2020 ·consulta-vinculante Medium impact
Tax

Severance pay is not subject to minimum wage attachment limits

A query was raised regarding whether severance payments for the termination of employment contracts must comply with the attachment limits applicable to wages and salaries. The Directorate General for Labour (DGT) has ruled that these amounts do not constitute salary and therefore do not benefit from the limits set out in the Civil Procedure Law.

In 6 key points

Lifecycle

2020-10-30PublishedPublished 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