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The DGT confirms that garnishment limits apply solely to earnings considered as salary under the Workers' Statute.
Cuestión planteada
Los límites de embargabilidad del artículo 607 de la LEC se aplican exclusivamente a las percepciones que tengan la consideración de salario según el artículo 26 del Estatuto de los Trabajadores. No se consideran salario las indemnizaciones, suplidos por gastos, prestaciones de la Seguridad Social o indemnizaciones por traslados, suspensiones o despidos. Para determinar el salario mínimo interprofesional (SMI) aplicable, se debe remitir a la normativa laboral.
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