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A query was raised regarding how the attachment of wages should be executed when extraordinary payments exist or are prorated. The DGT ruled that the limits on attachment apply to the total of the accumulated monthly earnings.
Cuestión planteada El consultante plantea como debe ejecutarse el embargo sobre el salario:
Los límites de embargabilidad del artículo 607 de la LEC se aplican a la totalidad de las percepciones mensuales acumuladas. Si en un mes se percibe el salario ordinario más una paga extraordinaria, los límites se aplican sobre la suma de ambos conceptos. En caso de pagas prorrateadas, los límites se aplican sobre el salario mensual más la parte prorrateada correspondiente.
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