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A query was raised regarding whether two attachments can be applied to the same salary once the non-seizable portion has been determined. The Directorate-General for Taxes (DGT) responds that there is no impediment to a second attachment, provided that after applying the legal scale for the first attachment, a surplus amount remains that is subject to attachment.
Cuestión planteada De las manifestaciones del contribuyente se deduce que pregunta acerca de si es posible aplicar sobre un mismo salario dos embargos, una vez determinada la cuantía inembargable como consecuencia de la aplicación de la escala legal, cuando como consecuencia de la aplicación del primer embargo se vería satisfecha de forma íntegra la deuda correspondiente al mismo.
No existe impedimento para realizar un reembargo sobre un mismo salario. Tras aplicar la escala de la Ley de Enjuiciamiento Civil al primer embargo, si queda una cantidad excedente que sea embargable, sobre ese exceso se aplicará el segundo embargo. Si el primer embargo agota la cantidad embargable, el segundo quedará condicionado a que el primero haya finalizado su vigencia.
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