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V0379-18 14 February 2018 · SG de Tributos Criterion in force
OTRO · derechos de propiedad intelectual

Income from intellectual property rights treated as wages for attachment limit purposes

A query was raised regarding whether income from copyright should be subject to wage attachment limits. The Directorate General for Tax Administration (DGT) ruled that such income is considered wages, and therefore the attachment limits set out in Article 607 of the Civil Procedure Law (LEC) must apply.

The question raised

Application of the wage attachment limits to intellectual property rights.

The DGT's ruling

The fruits or products of the exploitation rights of a work are considered wages for the purposes of attachment. Therefore, the attachment limits set forth in Article 607 of the LEC must be applied, aggregating all remunerations of the holder that possess this status in order to deduct the non-attachable portion only once. This application also extends to income from professional activities and autonomous commercial activities.

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