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V0583-19 19 March 2019 · SG de Tributos Criterion in force
OTRO · embargo de sueldos

Wage garnishment must apply to the sum of ordinary salary and extraordinary payments

The inquirer asks how wage garnishment should be carried out when extraordinary payments exist. The DGT rules that attachment limits apply to the total amount of accumulated monthly earnings.

The DGT's ruling

The seizure limits set forth in Article 607 of the LEC apply to the sum of the ordinary monthly salary plus the salary corresponding to the extraordinary bonus in the months in which it is received. This is because, pursuant to paragraph 3 of said article, if the judgment debtor receives more than one type of payment, all must be accumulated to deduct the non-seizable portion only once.

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