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A query was raised regarding whether income from copyright should be subject to wage attachment limits. The Directorate General for Tax Administration (DGT) ruled that such income is considered wages, and therefore the attachment limits set out in Article 607 of the Civil Procedure Law (LEC) must apply.
Cuestión planteada Aplicación de los límites de embargabilidad de salarios a los derechos de propiedad intelectual.
Los frutos o productos de los derechos de explotación de una obra son considerados salarios para el embargo. Por tanto, se deben aplicar los límites de embargabilidad del artículo 607 de la LEC, acumulando todas las retribuciones del titular que tengan esta condición para deducir una sola vez la parte inembargable. Esta aplicación se extiende también a los ingresos de actividades profesionales y mercantiles autónomas.
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