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V3302-23 ·26 December 2023 ·consulta-vinculante Medium impact
Tax

The SMI non-seizability limit applies in full even if the worker has not worked the full month

A query was made regarding how to calculate the non-seizable portion of a salary when an employee does not work a full month due to sick leave. The DGT ruled that the monthly SMI limit applies in its entirety to the total earnings for that month, without being pro-rated based on time worked.

In 5 key points

How it affects those involved

This ruling ensures that the minimum protection for workers' wages remains constant regardless of partial months, preventing the non-seizable threshold from being reduced proportionally.

Lifecycle

2023-12-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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