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V3211-18 18 December 2018 · SG de Tributos Criterion in force
OTRO · embargo de salarios

Limits on wage attachment apply to the sum of monthly salary and extraordinary payments (or their pro-rated portion)

The inquirer asks how the attachment of wages should be executed when extraordinary payments exist or when they are pro-rated. The DGT rules that the limits on attachment apply to the total amount of accumulated monthly earnings.

The question raised

Cuestión planteada El consultante plantea como debe ejecutarse el embargo sobre el salario:

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