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V4849-16 ·11 November 2016 ·consulta-vinculante Medium impact
Tax

Seizure limits apply to the sum of ordinary and extraordinary payments

A query was raised regarding whether the seizure limits on wages should apply to each payment separately or to the combined sum of the monthly and extraordinary payments. The Directorate-General for Legal Security (DGT) ruled that they must be aggregated so that the non-seizable portion is applied only once.

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2016-11-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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