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V1244-20 5 May 2020 · SG de Tributos Criterion in force
OTRO · embargo

Income from professional and self-employed commercial activities subject to wage attachment limits

A self-employed entrepreneur inquired whether the limits on the attachment of salaries and pensions apply to their income following an enforcement action by the Tax Agency (AEAT). The Directorate General for Taxes (DGT) confirmed that the rules regarding non-attachability and the attachment scales set out in the Civil Procedure Law also apply to income derived from professional and self-employed activities.

The question raised

The self-employed entrepreneur consultant wishes to confirm whether Article 82.1 of the General Collection Regulations is applicable, as well as the provisions of Article 607.1 of Law 1/2000, of January 7, on Civil Procedure.

The DGT's ruling

The seizure limits established in Article 607 of the Civil Procedure Law are applicable to income derived from self-employed professional and commercial activities. This is due to the express referral made by paragraph 6 of said Article 607. The seizure must respect the non-seizable portion equivalent to the minimum interprofessional wage and the progressive scales for the remaining amount.

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