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V0375-18 14 February 2018 · SG de Tributos Criterion in force
OTRO · derechos de propiedad intelectual

Income from intellectual property rights is classified as wages and subject to salary attachment limits

A query was raised regarding whether salary attachment limits apply to intellectual property rights. The Directorate-General for Legal Services (DGT) ruled that the income or proceeds from these rights are considered wages and are therefore subject to the limits set out in the Civil Procedure Law (LEC).

The question raised

Application of wage attachment limits to intellectual property rights.

The DGT's ruling

The proceeds from the exploitation rights of a work are attachable and are considered wages. The attachment limits set forth in Article 607 of the LEC must be applied, aggregating all remunerations of the holder that hold such status in order to deduct the non-attachable portion only once. The Administration must verify these factual elements during the enforcement procedure.

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