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Corporate transactions, capital markets and strategic deals.
Independent assessment and rigorous valuation of assets and businesses.
Business reinvention, sustainability and wealth management.
Corporate governance, succession and transformation
International tax planning and cross-border structuring.
Regulatory compliance and tax reporting obligations.
Special regimes for individuals and digital assets.
Tax defense and wealth taxes
Corporate immigration, ICT transfers, investor residency, digital nomad and regularisation.
Employment relations, mobility and regulatory protection.
Protection, compliance and digital resilience
Data protection, DPO and AI regulation
Company formation, contracts, shareholder agreements and corporate operations.
Contracts, dismissals, redundancies and labour court representation.
Insolvency proceedings, fresh start, micro-enterprise procedure and dissolution.
Litigation, arbitration, mediation, IP and real estate law.
Accounting, reporting and outsourced financial management.
Entity management, governance and personnel administration.
Incorporation, incentives and business acceleration.
Risk management, continuity and recovery
New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
The inquirer asks whether it is possible to garnish an annual net salary of less than €12,455.44. The Directorate General for Legal Services (DGT) rules that any salary that does not exceed the national minimum wage (SMI) is exempt from attachment.
Cuestión planteada
Los sueldos y salarios son bienes embargables, pero el salario que no exceda la cuantía del salario mínimo interprofesional es inembargable. Para determinar qué conceptos son salario, se debe acudir a la normativa laboral, excluyendo indemnizaciones, suplidos o prestaciones de la Seguridad Social. El embargo se aplica sobre la cantidad líquida tras deducir descuentos de Seguridad Social o fiscales.
Partner-attended · reply within 24 business hours
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