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The inquirer asks about the application of the COVID-19 deadline suspension regarding salary attachment notices received in March 2020. The DGT clarifies that while the deadline to respond to the order is extended, the payer's obligation to withhold the amounts is immediate.
Cuestión planteada
Los plazos para atender diligencias de embargo se amplían hasta el 30 de mayo de 2020 según la normativa de medidas urgentes por COVID-19. No obstante, el pagador mantiene la obligación de retener las cantidades procedentes en el mismo momento de la presentación de la diligencia de embargo. Si el obligado atiende el requerimiento, se considerará evacuado el trámite.
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