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A query was made regarding the correct procedure for wage and pension attachment withholdings. The DGT establishes that the non-seizability limit must be adjusted according to the number of annual payments, applying the criteria set out in the Workers' Statute.
Cuestión planteada Solicita que se de respuesta a esta consulta con el fin de realizar correctamente las retenciones de embargo.
El límite de inembargabilidad se determina según el número de pagas anuales. Si se perciben 17 pagas, en los meses sin paga extraordinaria el límite es el SMI anual dividido entre 17. En los meses con paga extraordinaria, el límite es el doble de dicho importe resultante. Si el salario mensual ya incluye el prorrateo de pagas, el límite es el SMI anual prorrateado entre 12 meses.
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