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A query was raised regarding how to apply attachment limits to salaries with prorated extraordinary payments and the implications of contract termination. The DGT clarifies that these limits apply to the ordinary monthly salary plus the prorated portion of extra payments.
Cuestión planteada
Si las pagas extraordinarias están prorrateadas, los límites de embargabilidad del artículo 607 de la LEC se aplican sobre el salario mensual ordinario y la parte prorrateada de la paga extraordinaria. El embargo sobre percepciones futuras se extingue con la extinción del contrato de trabajo. Ante un nuevo contrato, se debe actuar conforme al RGR si se tiene conocimiento del embargo vigente.
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