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The inquirer asks whether the attachment percentages set out in Article 607 of the Civil Procedure Law (LEC) apply even if the attachment notice does not explicitly state them. The DGT responds that the attachment of salaries and remuneration must be carried out in accordance with LEC regulations.
Cuestión planteada ¿Se puede aplicar la Ley de Enjuiciamiento Civil y por tanto los porcentajes establecidos en el artículo 607 de la citada Ley sin que la notificación de embargo así lo diga de forma expresa?
El embargo de sueldos, salarios y pensiones se realiza conforme a lo establecido en la Ley de Enjuiciamiento Civil. El pagador está obligado a retener las cantidades procedentes sobre las sucesivas cuantías satisfechas de acuerdo con el artículo 607 de la LEC. Estos porcentajes de embargo son aplicables también a los ingresos procedentes de actividades profesionales y mercantiles autónomas.
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