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A query was raised regarding how salary seizure limits apply when a tax seizure and an alimony enforcement order coincide. The Directorate General for Labor (DGT) ruled that the payer must first satisfy the oldest seizure and, once completed, proceed with the next, while always adhering to legal non-seizability limits.
Cuestión planteada Cómo afecta a los límites legales de embargabilidad de salarios cuando existe una ejecución por condena a prestación alimenticia.
En caso de concurrencia de procedimientos de ejecución singulares, el procedimiento de apremio será preferente si el embargo es el más antiguo. El pagador debe cumplir el embargo diligenciado en primer lugar y no podrá efectuar el segundo hasta que las cantidades no hayan cubierto el primero. Todo el proceso debe respetar los límites de inembargabilidad establecidos en el artículo 607 de la LEC. No obstante, la preferencia en la ejecución no determina la prelación de los créditos, la cual puede resolverse mediante tercería de mejor derecho.
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