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V0496-18 22 February 2018 · SG de Tributos Criterion in force
OTRO · embargo de sueldos

Wage garnishment applies to total monthly earnings regardless of working hours

A query was raised regarding the amount to be garnished when a worker benefits from a reduction in working hours due to legal childcare responsibilities. The DGT has ruled that garnishment limits apply to the total accumulated monthly earnings.

The question raised

The consultant asks what the amount subject to seizure should be in the case presented, i.e., when a reduction in working hours is being enjoyed.

The DGT's ruling

The seizure limits set forth in Article 607 of the Civil Procedure Law (LEC) apply to the total amount of the worker's accumulated monthly earnings that are classified as wages and salaries. This application is carried out without distinction or proportionality based on the type of working day performed by the worker.

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