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A query was raised regarding how to execute an attachment on the severance pay of a worker who has left the company. The Directorate General for Legal Services (DGT) ruled that the attachment limits set out in the Civil Procedure Law apply to all amounts remunerating actual work, including extra payments and paid leave.
Cuestión planteada El consultante plantea como debe ejecutarse el embargo sobre las cantidades percibidas por el trabajador.
Los límites de embargabilidad del artículo 607 de la LEC se aplican a los ingresos que tengan consideración de sueldos, salarios o pensiones. En el caso de un finiquito, estos límites se aplicarán sobre la totalidad de las percepciones económicas que retribuyan el trabajo efectivo, incluyendo la paga extra devengada y los periodos de descanso computables como trabajo.
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