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The applicant inquired about the possibility of attaching future credits. The DGT ruled that credits with uncertain existence or those that have not yet arisen cannot be attached; however, credits that have already accrued but are not yet due, or those arising from successive performance contracts, are attachable.
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Es inviable el embargo de créditos futuros no nacidos o de existencia incierta. Se pueden embargar créditos devengados cuyo periodo de pago no haya vencido, quedando estos afectados a la deuda hasta su vencimiento. Asimismo, es posible el embargo en operaciones de tracto sucesivo o con pagos sucesivos, ordenando al pagador ingresar los importes hasta cubrir la deuda.
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