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V0169-19 25 January 2019 · SG de Tributos Criterion in force
OTRO · embargo de sueldos

SMI seizure limits apply only to payments classified as salary

A query was raised regarding how to execute the seizure of funds received by a worker following their dismissal. The Directorate-General for Labour (DGT) ruled that the seizure limits applicable to the national minimum wage (SMI) only apply to amounts legally classified as salary.

The question raised

The taxpayer raises the question of how the seizure should be executed regarding the amounts received by the worker.

The DGT's ruling

The seizure limits set forth in Article 607 of the Civil Procedure Law (LEC) apply exclusively to payments considered as salary under the Workers' Statute. Severance payments are not considered salary and, therefore, do not benefit from the seizure limits based on the Minimum Interprofessional Wage (SMI). Payments that remunerate actual work or rest periods computable as work are considered salary and are subject to said limits.

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