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V0742-24 16 April 2024 · SG de Tributos Criterion in force
OTRO · inembargabilidad

Calculating the non-seizability limit of wages when total payments exceed 14

The inquirer asks how to calculate the non-seizability limit when a worker receives a number of payments other than 12 or 14. The DGT establishes that the limit will depend on the total number of agreed payments, dividing the annual SMI by said number of payments.

The question raised

Cuestión planteada Solicita interpretación sobre como calcular el límite de inembargabilidad en los meses en los que coincide salario mensual y paga extra para los casos en que el total de pagas sea superior a 14, por ejemplo 16.

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