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A query was raised regarding how to apply attachment limits on salaries and pensions when extraordinary payments are pro-rated, and how to proceed when multiple attachments occur simultaneously. The DGT clarifies that the limits set by the Civil Procedure Law (LEC) apply to the sum of the salary and the pro-rated portion, and that the payer must prioritise the oldest attachment.
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Si las pagas extraordinarias están prorrateadas, los límites de embargabilidad del artículo 607 de la LEC se aplican sobre el salario mensual ordinario y la parte prorrateada de la paga. Ante la concurrencia de varios embargos, el pagador debe cumplir primero el embargo más antiguo hasta cubrir su importe, sin poder simultanearlos. No obstante, los acreedores de embargos posteriores pueden interponer tercería de mejor derecho para reclamar preferencia en el cobro.
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