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The inquirer asks whether income from professional and self-employed commercial activities is exempt from seizure if it does not exceed the national minimum wage (SMI). The Directorate-General for Taxes (DGT) responds that these seizure exemption limits apply to such income without requiring additional conditions.
Cuestión planteada - ¿Son inembargables los ingresos procedentes de actividades empresariales y profesionales, aunque estas sean ocasionales, que no superen el salario mínimo interprofesional, tal y como plantea el artículo 607.6 de la Ley de Enjuiciamiento Civil?
Los límites de inembargabilidad del artículo 607 de la LEC se aplican a los ingresos de actividades profesionales y mercantiles autónomas. No es necesario que estas actividades cumplan con las características de la figura del trabajador autónomo económicamente dependiente para recibir esta protección. El objetivo es asegurar niveles de protección para la subsistencia de quienes desempeñan su actividad bajo un régimen alternativo.
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