Category: Personal income tax deductions - Confiscations of the pension
Social Security system pensions can be confiscated according to the scale set out in art. 607 of the Code of Civil Procedure, if the amount of the benefit is higher than the SMI at any time.
If the salaries, wages, pensions or payments were taxed with permanent or temporary discounts of a public nature according to fiscal, tax or Social Security law, the net amount received by the entitlement holder, having deducted the above, will be used to govern the amount confiscated.
The general rule will exclude those cases where the sentence orders the payment of maintenance allowances whenever the obligation for paying them comes directly from the law, including rulings given in annulment, separation or divorce processes on maintenance allowances due to the spouse or children. In these cases, as well as relevant precautionary measure cases, the legal body will determine the amount that can be confiscated.