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V0399-15 2 February 2015 · SG de Tributos Criterion in force
OTRO · embargo de sueldo

Social Security special agreement payments may be deducted from salary for attachment if classified as public deductions

A query was raised regarding whether amounts paid to Social Security under a special early retirement agreement should be deducted when calculating the salary subject to attachment. The Directorate-General for Taxes (DGT) indicates that if such payments are classified as public deductions under Social Security legislation, they shall be deducted from the net amount used to regulate the attachment.

The question raised

For the purposes of calculating the salary subject to attachment, should the amounts paid to Social Security in compliance with the special agreement be deducted?

The DGT's ruling

If payments to Social Security under a special agreement are characterized as a permanent or transitory public deduction, according to Social Security legislation, the net amount received by the judgment debtor after deducting said amounts shall be the amount used to regulate the attachment. The body does not rule on whether these amounts specifically meet said requirement.

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